In its ruling 2C_546/2021, the Federal Supreme Court clarified for the first time and decided that compensation pursuant to Art. 336a CO predominantly has the character of a satisfaction payment and is therefore tax-exempt.
Read moreIn its ruling 2C_546/2021, the Federal Supreme Court clarified for the first time and decided that compensation pursuant to Art. 336a CO predominantly has the character of a satisfaction payment and is therefore tax-exempt.
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