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The AHV tax proposal eliminates the special tax status for holding and other companies from 2020 onwards. Due to this elimination, the treatment of hidden reserves and their tax-optimized depreciation until 2024 is a central point.

The Federal Court has ruled that the right to information of the board of directors according to Art. 715a OR is judicially enforceable. This decision supports boards of directors in effectively exercising their supervisory and management functions.

Basel-Stadt reduced the profit tax to 13% and with patent box deductions to up to 11%. The tax reduction applies retroactively from January 1, 2019.

The management of larger corporations is legally assigned to the board of directors, which, however, may delegate it with statutory authorization. A valid delegation requires an organizational regulation or a board of directors' resolution.

In larger corporations, the board of directors can delegate management tasks if the statutes allow this. However, non-transferable tasks remain with the board of directors.

Shareholder loans can be used as a means of corporate restructuring, with profit-effective waivers of claims representing restructuring gains. For tax purposes, they are treated as non-profit-effective if it is hidden equity or if granted during poor business performance.

The withholding tax of 35% on dividends can be fully reimbursed for actors residing in Switzerland, for foreigners the respective double taxation agreement applies. The Dutch foundation "A." received a refund of only 20% of the withholding taxes, as it held under 25% of the shares and lost a discrimination lawsuit.

Dissatisfied taxpayers can use reconsideration or correction to challenge decisions or correct errors. Reconsideration is flexible and without deadline, correction fixes clear errors within five years.

A revision allows the amendment of a legally binding tax decision in the case of new, significant facts or procedural errors. The application often has to be submitted in writing, with justification, and within a deadline.