CapLaw-2023-05

  • Notion of “intermediary” in Swiss stamp duty law: Impact on M&A transactions and family offices

    The extensive understanding of the notion of activity as an “intermediary” in Swiss stamp duty law as interpreted by the Swiss Federal Tax Administration and confirmed by the latest case law of Swiss Supreme Court and Swiss Federal Administrative Court has significant practical consequences: Domestic M&A advisors, Family Offices as well as intragroup management companies…

    By

    Stefan Oesterhelt

    /

    Miriam Kämpf

    Reference:
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