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

Any realized gain that merely reverses past tax-effective depreciations/write-downs on the participation (bringing book value back up to historical investment cost / Gestehungskosten) is NOT eligible for participation relief and is fully subject to corporate profit tax Recovered depreciations are granted a 100% tax credit Recovered write-downs are taxed at the flat reduced rate of 2.0% Past depreciations are ignored completely