This varies from country to country (“jurisdiction”). In Switzerland, for example, it is relevant how the shares are classified for tax purposes. Were they acquired in the role of a company founder, employee or investor? In addition, the company may have applied to the relevant tax authority for a different tax assessment than that recommended by the tax conference. For example, to enable employees of growth companies to participate financially in the company’s success while at the same time reducing the purchase price.
How is share ownership taxed?
All FAQs Published at: 2024-02-05