The FTA published Circular No. 29c "Capital Contribution Principle" on December 23, 2022.
The new circular takes into account, in particular, the legal provisions in the Federal Act of March 30, 1911, supplementing the Swiss Civil Code on the Code of Obligations (Part Five: Code of Obligations, OR; SR 220) on the capital band and the denomination of share capital, which will come into force on January 1, 2023, as well as related tax provisions (Art. 20 para. 8 DBG and Art. 5 para. 1septiesVStG ), which have an impact on the capital contribution principle.
Circular No. 29c "Capital contribution principle" is available here .