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II 2020 80 • VG SZ II 2020 80 Généré par l'IA

Taxation of Unrealized Capital Gains Upon Share Transfer to Holding Company

Numéro de cause II 2020 80
Autorité / Tribunal
Juridiction Suisse · Canton de Schwytz (CH-SZ)
Date de la décision
Issue du litige Rejeté (Dismissed)
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Synthèse Legislator

Généré par l'IA

Taxpayers appealed an income and wealth tax assessment for the year 2016, specifically challenging the taxation of unrealized capital gains from the sale of shares in a corporation, which they had previously transferred to a holding company. The court reasoned that since the legal requirement for deferring the taxation of hidden distributions upon the transfer of assets to a holding company was not met in the relevant tax year, the capital gain realized upon the subsequent sale of the shares by the holding company was correctly subject to income tax, as the initial transfer did not qualify for tax neutrality under the applicable statute.

Regeste Legislator

Généré par l'IA

Taxation of Unrealized Capital Gains Upon Share Transfer to Holding Company: The court reasoned that since the legal requirement for deferring the taxation of hidden distributions upon the transfer of assets to a holding company was not met in the relevant tax year, the capital gain realized upon the subsequent sale of the shares by the holding company was correctly subject to income tax, as the initial transfer did not qualify for tax neutrality under the applicable statute.

Mots-clés

Généré par l'IA
imposition des gains en capital transfert des actions taxation de l'impôt sur le revenu répartition des richesses fortune prise en considération capital social
Généré par l'IA
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Tax Assessment Appeal: Incorrect Application of Share Valuation Method
II 2021 81
Holding Company Tax Appeal Regarding Impairment Loss Deduction

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Texte complet

\n \n \n \n \n

\n\n| | | |\n II 2020 80 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 18. März 2021 |\n \n\n

\n \n \n \n

\n\n| | | |\n Besetzung |\n lic.iur. Achilles Humbel, Präsident |\n \n|\n |\n Dr.iur. Frank Lampert, Richter Dr.iur. Vital Zehnder, Richter |\n \n|\n |\n Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n \n\n

\n \n \n \n \n \n

\n\n| | | |\n Parteien |\n A.A.________ und B.A.________, \n Beschwerdeführer, |\n \n|\n |\n gegen |\n

\n|\n |\n Kantonale Steuerkommission/Kantonale Verwaltung für die direkte Bundessteuer, Bahnhofstrasse 15, Postfach 1232, 6431 Schwyz, \n Vorinstanzen, |\n

\n\n

\n \n \n \n \n \n

\n\n| | | |\n Gegenstand |\n Einkommensund Vermögenssteuer (Veranlagungsverfügung 2016) |\n \n\n

\n \n

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