Art. 29a Bundesgesetz vom 14. Dezember 1990 über die Harmonisierung der direkten Steuern der Kantone und Gemeinden (StHG) - Steuerobjekt; verdecktes Eigenkapital

VPB N--22-6-juin-1995 (Art. 29a LHID)

Uri's Accession to Concordat on Enforcement of Civil Judgments

This article modifies the treatment of hidden equity for the harmonization of direct taxes, by increasing taxable equity with foreign funds assimilated to equity.

CDP.2023.225 · ne (Art. 29a LHID)

Taxpayer v. Tax Authority (Fiduciary Deposits Classification)

Cited in the reasoning, but not in the dispositive, regarding hidden equity (capital propre dissimulé).

B.2019.87.B.2019.89 · sg (Art. 29a StHG)

Tax Authority Upheld on Profit Adjustments, Loan Reclassification, and Rental Income Disallowance

Cited implicitly in the initial summary as background for the ruling on hidden equity (Art. 97 StG context).

B.2019.87.B.2019.89 · sg (Art. 29a StHG)

Shareholder Loans Recharacterized as Hidden Equity and Profit Distribution Upheld

This article, relating to the harmonization of direct taxes regarding disguised equity, is cited in the preamble and used in the analysis of disguised equity.

CDP.2015.124 · ne (Art. 29a LHID)

Tax Assessment Appeal: Interest-Free Loan Reclassification as Hidden Equity

This provision defines that the taxable equity of capital companies is increased by the portion of their foreign funds that is economically assimilable to equity, which is the core subject of the dispute regarding hidden equity capital.

SGSTA.2015.31 · so (Art. 29a StHG)

Hidden Equity Imputation and Depreciation on Swiss Investment Property

Cited in the context of recognizing hidden equity, which is the core issue addressed in the decision.

VPB Art--75 (Art. 29a LHID)

Capital Companies Equity Reclassification Act

Introduces a rule for increasing taxable equity for capital and cooperative companies by the part of their foreign funds that is economically similar to equity.

VPB 94-015 (Art. 29a Lhid)

Parliamentary Debate on Tax Harmonization: Undercapitalization Rules

Cited as a newly proposed article concerning hidden equity, with specific paragraphs being modified or deleted based on the commission's proposal.

VPB 94-015 (Art. 29a al. 1 Lhid)

Hidden Equity Tax Law: Real Estate Company Exemption Rejected

The commission's proposal to adhere to the Federal Council's draft for this article was adopted.

VPB 94-015 (Art. 29a LHID)

Hidden Equity and Tax Law Amendments: Disallowing Interest on Disguised Loans

This article is cited as the basis for the modification of the law concerning hidden equity for capital companies and cooperatives.