The Documentation and Tax Information team has published the new tax folder 2018 "Liquidation gains in the event of definitive cessation of self-employment".
The tax folder provides a nationwide overview (federal/cantonal) of the taxation of fictitious purchases in occupational pension funds and the balance of realized hidden reserves.
The article "Liquidation gains on definitive cessation of self-employment" is available here.
All tax folders can be viewed here.
