According to an announcement by the Federal Tax Administration (FTA) dated 21 July 2017, domestic investor funds formed by a non-life insurer supervised by FINMA are now considered exempt investors under the Stamp Duty Act.
The notification of the FTA (005-DVS-2017-d) dated 21 July 2017 states that domestic investor funds formed by a non-life insurer supervised by FINMA are now considered exempt investors under the Stamp Duty Act in accordance with Art. 17a para. 1 lit. b StG.
The notification of the FTA and further details are available here.
