The Swiss Tax Conference (SSK) published the Commentary 2021 on SSK-KS 28 on 1 December 2021. This includes the adjusted capitalisation rate (according to the new methodology) for the valuation year 2021.
Due to the new method for determining the capitalisation interest rate (see our article of 7 November 2021), the capitalisation interest rate for domestic securities/participations increases from 7.00% to 9.50% compared to the previous year, resulting in a lower present value.
The 2021 commentary is available here .
