EPISODE · Nov 4, 2024 · 15 MIN

Umstrukturierungen

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

Art. 19 und Art. 61 DBG sind die Umstrukturierungstatbestände des schweizerischen Steuerrechts. Sie bestimmen, unter welchen Voraussetzungen Umstrukturierungen steuerneutral behandelt werden. Peter Hongler und Florian Regli besprechen in dieser Episode des Steuerrechts-Podcasts der Universität St.Gallen, warum es sinnvoll ist, dass der Gesetzgeber gewisse Umstrukturierungen steuerneutral behandelt, welche Rolle dabei die Realisierung von stillen Reserven spielt und welche Überlegungen hinter allfällig zu beachtenden Sperrfristen stehen.

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Umstrukturierungen

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This episode is 15 minutes long.

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This episode was published on November 4, 2024.

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