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II 2020 80 • VG SZ II 2020 80 Generato dall'IA

Taxation of Unrealized Capital Gains Upon Share Transfer to Holding Company

Numero d'incarto II 2020 80
Autorità giudiziaria
Giurisdizione Svizzera · Canton Svitto (CH-SZ)
Data della decisione
Esito del giudizio Respinto (Dismissed)
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'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.

Regesto Legislator

Generato dall'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.

Parole chiave

Generato dall'IA
tassazione del guadagno in capitale trasferimento delle azioni tassazione dell'imposta sul reddito ripartizione delle ricchezze sostanza determinante capitale sociale
Generato dall'IA
II 2023 79
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II 2022 68
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II 2018 3
Tax Assessment Appeal: Incorrect Application of Share Valuation Method
II 2021 81
Holding Company Tax Appeal Regarding Impairment Loss Deduction

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Testo completo

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

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

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\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

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\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

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

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

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