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

The corporate profit tax calculated on total taxable net profit is reduced by the ratio of Net Participation Income (Nettoertrag aus Beteiligungen) to Total Net Taxable Profit (Gesamtreingewinn) Dividends are completely excluded from gross revenue prior to computing taxable profit A flat tax deduction of 35% is applied against taxable profit Participation relief is granted only if the parent company owns 100% of the subsidiary for at least 10 years