Autor: Roland Böhi
Paper: Der Schweizer Treuhänder

Employee Participations - Qualification of the Remuneration on the Disposal of Shares

In practice, there is often a problem of a satisfactory distinction between tax-exempt private capital gains and taxable income from taxable employment in case of disposal of employee participations held as private assets. Dr. Roland Böhi presents the general basics of employee participations and elaborates on the tax issues surrounding this topic.