Taxation of employee shareholdings

At some Swiss companies, it is customary to offer employees shares in the company as a partial component of their salary. Shares are a common form of participation, but not the only one.

Tax exemption of capital gains – are you a professional investor?

In this article, we explain to you what you need to bear in mind as a private investor so that you don’t get a nasty surprise in the form of a hefty additional payment after submitting your tax return.