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641.4 STG CH-OW

Art. 94 Tax Act (StG) - Corporations and Cooperatives

**Taxation of Legal Entities - Capital Tax - Tax Object**
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Art. 94 StG · Corporations and Cooperatives

1. The taxable equity capital of corporations and cooperatives consists of the paid-in share or nominal capital, the participation capital, the disclosed reserves, and the hidden reserves formed from taxed profits.

2. At a minimum, taxable is the paid-in share or nominal capital, including the paid-in participation capital.

← Art. 93 StG Tax Act (StG) - Subject Matter of the Act Art. 95 StG - Hidden Equity →

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Court Decisions Applying This Provision (1)

VVGE.2001.02.Nr.13 · ow (Art. 94 Abs. 1 StG)
Shareholder Loan Deemed Hidden Equity for Tax Purposes
Defines taxable equity for corporations and cooperatives, which was relevant in the context of assessing the nature of shareholder loans.