The case

Essentially, BGE 9C_610/2022 and the adjustments to the exemption amount for the issuance and stamp duty were included, particularly the requirement to eliminate existing losses, as outlined in section 3.3.2 b).

Source: Federal Supreme Court I 7 July, 2024, 9C-69012022 /ZStP 4/2024 page 304 ff​.

The commentary

The clarification in the circular and the inclusion of the judgment BGE 9C_610/2022 highlight the clear position of the tax administration to link restructuring measures with the concrete elimination of losses in the balance sheet. This approach aims to prevent abuse and ensure that reorganizations genuinely have economic substance.

The same condition also applies to the remission of the issue tax beyond the exemption amount: the elimination of existing losses.

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