Swiss Tax Alert Geneva - August 2020
Update on hidden reserves in the Geneva canton
Hidden reserves declaration upon exit from cantonal tax regimes - a tax opportunity to be seized!
The tax reform and the financing of the AHV (TRAF), approved by the Swiss people in May 2019 and effective from January 1st, 2020, is no longer to be presented to companies.
Preservation of the Geneva municipal business tax following TRAF implementation
The tax reform and financing of the AHV (TRAF), which became effective on January 1st, 2020, abolished the tax regimes for auxiliary and holding companies.
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