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641.4 STG CH-OW

Art. 96 Tax Act (StG) - Corporations and Cooperatives in Liquidation

**Taxation of Legal Entities - Capital Tax - Tax Object**
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Art. 96 StG · Corporations and Cooperatives in Liquidation

**1. Taxable Equity of Corporations and Cooperatives in Liquidation**

As taxable equity for corporations and cooperatives that are in liquidation at the end of a tax period, the net assets are considered.

← Art. 95 StG - Hidden Equity Tax Act (StG) - Subject Matter of the Act Art. 97 StG →

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Court Decisions Applying This Provision (2)

VVGE.2001.02.Nr.13 · ow (Art. 96 StG)
Shareholder Loan Deemed Hidden Equity for Tax Purposes
Used to establish that loss carryforward cannot be offset against paid-in share capital increased by hidden equity, as the company was not in liquidation.
VVGE.1987.88.Nr.49 · ow (Art. 96 Abs. 1 StG)
Company Cannot Deduct Depreciation on Land Reserve Due to Unrecorded Value Increase
Used to establish the conditions under which depreciation for value reductions of assets is permissible.