Die Realisierung stiller Reserven und deren Steueraufschub

The tables on Swiss tax law efficiently and systematically represent the respective legal area in its entirety. The tables, which graphically illustrate and concisely explain tax facts, are accompanied by relevant calculations and a glossary with pertinent definitions in separate sections.

This volume on the realization of hidden reserves and their tax deferral presents the individual restructuring facts in Swiss tax law and provides further foundations for a coherent and well-founded understanding of the subject. It serves as a guide for tax professionals in training, tax experts, lawyers, tax commissioners, and trustees, offering assistance that does not replace in-depth engagement with literature and current case law but provides a means to quickly and easily look up or review the relevant fundamentals without extensive research effort.