Dipl. Treuhandexperte TREX HFP Practice Questions - Diplomierte R Treuhandexpertin Treuhandexperte Mit Eidgenössischem Diplom (TREX) Exam

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Under Swiss Corporate Restructuring Law (Art. 61 DBG and Swiss Merger Act FusG), what is the 'Tax-Neutral Carve-Out / Hive-Down' (Ausgliederung) of a commercial property division?
Correct Answer:
Transfer of a real estate division that qualifies as an active operating business (Betriebsteil, e.g. active real estate management with dedicated personnel and external market tenants) to a separate subsidiary at tax book values, preserving Swiss tax liability (Art. 61 Para. 1 lit. b DBG)

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