Disposal of treasury shares – Landmark decision of the Federal Supreme Court dated 6 June 2024

June 2024

A further step towards a consistent tax treatment of treasury shares has been taken. The Federal Supreme Court considers gains from the disposal of treasury shares to be a tax-neutral capital contribution.

Find out below what the Federal Supreme Court took into consideration.

Your contact persons, Fabian Duss und Michael Felber will be pleased to inform you.