Legislator Jurisprudence & Législation
II 2023 33 • VG SZ II 2023 33 Généré par l'IA

Taxpayer v. Cantonal Tax Authority: Participation Exemption for Share Sale

Numéro de cause II 2023 33
Autorité / Tribunal
Juridiction Suisse · Canton de Schwytz (CH-SZ)
Date de la décision

Synthèse Legislator

Généré par l'IA

The dispute concerned a taxpayer's challenge to the cantonal tax authority's reassessment of corporate income tax, which included the full taxation of capital gains realized from the sale of a majority stake in a subsidiary, contrary to the taxpayer's claim for an exemption based on participation relief for the sale of shares. The court ruled in favor of the tax authority, reasoning that the conditions for the participation relief under the relevant tax law were not met because the sale of the subsidiary did not constitute a transfer of a substantial holding (the required minimum holding percentage was not met at the time of the transaction or the required holding period was insufficient), thereby justifying the full taxation of the capital gain as ordinary business income.

Regeste Legislator

Généré par l'IA

Taxpayer v. Cantonal Tax Authority: Participation Exemption for Share Sale: The court ruled in favor of the tax authority, reasoning that the conditions for the participation relief under the relevant tax law were not met because the sale of the subsidiary did not constitute a transfer of a substantial holding (the required minimum holding percentage was not met at the time of the transaction or the required holding period was insufficient), thereby justifying the full taxation of the capital gain as ordinary business income.

Mots-clés

Généré par l'IA
impôt sur les gains sur participations franchises fiscales vente d'actions impôt sur le bénéfice des entreprises autorité fiscale capital social
Généré par l'IA

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Texte complet

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\n\n| | | |\n II 2023 33 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 16. Mai 2024 |\n \n\n

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\n\n| | | |\n Besetzung |\n lic.iur. Achilles Humbel, Präsident |\n \n|\n |\n Dr.oec. Andreas Risi, Richter Dr.iur. Frank Lampert, Richter |\n \n|\n |\n Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n \n\n

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\n\n| | | |\n Parteien |\n X.________ AG, Beschwerdeführerin, vertreten durch … |\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

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