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Legal Compass: Tax Law

  • Switzerland



    Circular letter no. 5 of 2004 (CL 5 - Restructuring) of the Swiss Federal Tax Administration (SFTA) was revised after 18 years and replaced by the new Circular letter no. 5a (CL 5a), which came into force on 1 February 2022. It regulates the tax consequences in the case of restructurings of partnerships and legal entities.

    In addition to various editorial changes, the relevant Federal Court rulings and practice adjustments of the SFTA issued since 2004 have been incorporated. Furthermore, CL 5a reflects the legal changes of the Tax Reform II (2009) as well as the Federal Law on Tax Reform and AHV Financing, which came into force in January 2020. This Legal Compass provides an overview of the most important changes and shows what concrete practical effects they entail.

    Read the full article here.


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