Politicians urge the parliament to release measures in order to reduce the unexpected tax losses in the area of the capital contribution principle. Currently there are two proposals debated:
The first proposal consists of changes in the corporate law with the effect that capital contributions shall generally be banned from repayment to the shareholders and the second proposal consists of changes in tax law with the effect that repayments to the shareholders under the capital contribution principle shall only be allowed after all other (not privileged repayments to the shareholders) have been exhausted (Priority rule).
German and French versions of the publication entitled "Chancen und Risiken rechtlicher Neuerungen 2011/12" may be ordered from Schulthess Verlag.
Publication in German.