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Corporate Tax

13 November 2020
Fabienne Limacher Tax relief on employee shares in start-ups and other non-listed companies

Switzerland - Walder Wyss

Under the current tax framework, the non-uniform cantonal tax practices on the capital gains treatment and valuation of employee shares in start-ups and other non-listed companies lead to different tax consequences for employees depending on their place of residence. The Swiss Federal Tax Administration recently created a favourable framework for start-ups and enhanced the legal certainty and predictability of the tax consequences with regard to non-listed employee shares.

Authors: Fabienne Limacher, Maurus Winzap
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