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Tax Partner AG reviews the updated changes to the circular no. 5 (KS 5)
In a recent article our partner, Tax Partner AG, reviews the legal changes made by the Swiss Federal Tax Administration that have occurred since circular no. 5 was issued on June 1, 2004 (KS 5), particularly with regard to STAF, as an opportunity to comprehensively revise the circular.
The new Circular No. 5a (KS 5a) regarding tax-neutral restructuring was published on February 1, 2022 and comes into force with its publication. In addition to editorial changes, only a few material adjustments were made. The layout and structure of the KS 5a remain unchanged compared to the KS 5. The most important adjustments are detailed in the article, read it in full here.
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