Autor:
Roland Böhi
Paper:
Der Schweizer Treuhänder
01.03.2015
Updated Review on the Determination of Deemed Equity
Updated Review on the Determination of Deemed Equity
2015-03-01T00:00:00
The distinction between equity capital and loan capital is still relevant from a tax point of view when choosing external financing. Since 1995, the reclassification from loan- to equity capital is regulated by law. The administrative application of this legislation is challenging and bears pitfalls when applied in specific cases. In this essay, Dr. Roland Böhi demonstrates how deemed equity can appropriately be assessed.