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641.4 STG CH-OW

Art. 95 Tax Act (StG) - Hidden Equity

**Taxation of Legal Entities - Capital Tax - Tax Object**
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Art. 95 StG - Hidden Equity · Hidden Equity

1. The taxable equity of corporations and cooperatives is increased by that portion of the debt capital that economically equates to equity.

← Art. 94 StG Tax Act (StG) - Subject Matter of the Act Art. 96 StG →

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Court Decisions Applying This Provision (1)

VVGE.2001.02.Nr.13 · ow (Art. 95 StG)
Shareholder Loan Deemed Hidden Equity for Tax Purposes
Used to determine that the shareholder loan, which had the economic significance of equity, was correctly attributed to taxable equity.