Die im Mai 2019 verabschiedete Steuerreform und AHV-Finanzierung (STAF), die am 1. Januar 2020 in Kraft getreten ist, ist den Unternehmen nicht mehr zu präsentieren.
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While this reform primarily aims to abolish the privileged tax regimes, it also proposes new measures to preserve Switzerland's tax competitiveness. This is the case, for example, of the declaration of hidden reserves, which could be of interest to your entity if it benefited from a holding company or auxiliary company tax regime until 31.12.2019.
Indeed, this measure allows a gradual switch from preferential taxation to ordinary taxation, which ensures competitive taxation over a five-year transition period.
The Geneva tax authorities have recently published on their website the application modalities. We present below the outlines of these rules. The application of the declaration of hidden reserves at the exit of the cantonal tax regimes requires the following procedure:
Our experts are at your disposal to help you determine your potential tax savings that could result from this measure, as well as to assist you in this process.