Commercial investment trading
Recently, the Federal Supreme Court had to deal with several cases concerning professional investment trading by private individuals. Even though capital gains from the sale of movable private assets are in general tax-free, income tax is due under certain circumstances. This is the case if the asset sold is qualified as business assets for tax purposes. The decisive question of the distinction between private assets and business assets also arises when selling non-quoted shareholdings.
May 2025
What private individuals holding non-quoted shareholdings need to know and do now.
Read more in our ADB Newsletter.
Your contact persons Fabian Duss and Mathias Häni will be pleased to inform you.
