Dipl. Treuhandexperte TREX HFP

Dipl. Treuhandexperte/in TREX (HFP) (Switzerland)

Tax RestructuringEnglish
Exam overview

Practice session

Under Swiss Corporate Restructuring Law (Art. 61 DBG and Swiss Merger Act FusG), what is the 'Tax-Neutral Carve-Out / Hive-Down' (Ausgliederung) of a commercial property division?

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