BGE 149 II 158: Treatment of hidden capital contributions for income tax purposes

In its ruling BGE 149 II 158 of 17 March 2023, the Federal Supreme Court (FSC) had to answer for the first time the question of whether, in the event of the liquidation of a company, only open or also hidden capital contributions can be repaid to the shareholder free of income tax.

As English is not one of Switzerland's official languages, only the most important information is translated into English. Please refer to the German, French or Italian original version.