EPISODE · Feb 24, 2024 · 13 MIN

Die Funktion des Beteiligungsabzugs

from Steuerrechts-Podcast der Universität St.Gallen (HSG)

Um die gewinnsteuerliche Mehrfachbelastung von Ausschüttungen von Tochtergesellschaften an die Muttergesellschaft einzuschränken, gibt es in der Schweiz das System des Beteiligungsabzugs. Im Gegensatz zum Ausland handelt es sich in der Schweiz um eine indirekte Freistellung. In dieser Episode besprechen Peter Hongler und Florian Regli, warum beim Beteiligungsabzug der Netto- und nicht der Bruttobeteiligungsertrag massgeblich ist, wie der Beteiligungsabzug in der Schweiz in der Praxis berechnet wird, und die Vor- und Nachteile des Schweizer Systems.

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This episode was published on February 24, 2024.

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