Dipl. Steuerexperte HFP Practice Questions - Diplomierte R Steuerexpertin Steuerexperte Mit Eidgenössischem Diplom Exam

The participation sold must represent at least 10% of the nominal share capital (or 10% of profit/reserves) AND must have been held by the selling company for a minimum holding period of at least one year The participation must have been held for at least 10 years and sold at cost The buyer must be a Swiss sovereign entity Capital gains on share sales are never eligible for participation relief under federal tax law