Dipl. Steuerexperte HFP
Dipl. Steuerexperte/in (HFP) (Switzerland)
Withholding TaxEnglish
Exam overviewPractice session
Under the Swiss Withholding Tax Act (Art. 26a VStV in conjunction with Art. 20 VStG), what is the statutory Notification Procedure (Meldeverfahren) for intra-group dividend distributions between corporate entities?
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