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The one-off payment for the regularisation of the past is calculated by means of a complex formula.
For the calculation of the one-off payment, not only the account balances on 31 December 2002 (or if opened later, the account balance at the end of the year in which the account was opened), 31 December 2010 and 31 December 2012 are relevant but also the inflows and outflows and the increases in value in the years 2011 and 2012.
The one-off payment for the regularisation of the past can easily be calculated with our tool.
Partner, Head of Legal German Switzerland
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KPMG International Cooperative ("KPMG International") is a Swiss legal entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.