Dipl. Steuerexperte HFP
Dipl. Steuerexperte/in (HFP) (Switzerland)
Corporate RestructuringEnglish
Exam overviewPractice session
Under Swiss Corporate Restructuring Tax Law (Art. 61 DBG and Circular No. 5 of the ESTV), what is a 'Tax-Neutral Merger' (Steuerneutrale Fusion) and what are the cumulative statutory prerequisites?
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