Publications

Subject: Real Estate & Construction, Tax
Autor: Roland Böhi, Florian Büchler
Reading time: 2 Min

Tax consequences of restructuring of pension fund assets

1. Introduction

Various federal legal laws encourage saving in the form of occupational pension plans. In this context, not only the paying-in professionals benefit from tax advantages, but also the pension funds which do not pay taxes on their profits. Until now, the tax consequences of pension fund restructurings were largely unclear. Many transactions had to be secured in advance with the tax authorities through rulings. Now, the Federal Supreme Court has provided clarity in one area.