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Swiss Federal Court rules on tax neutrality of Real Estate Asset Swap in favour of Occupational Pension Scheme

11/04/2022

On 28 February 2022, the Swiss Federal Court, which is the highest instance in Switzerland, handed down a ruling (officially published on 31 March 2022) on a leading case concerning the reorganisation of real estate portfolios held by Occupational Pension Schemes...

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Authors

Portrait ofMark Cagienard
Mark Cagienard, LL.M. VAT
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Zurich