- The case involves whether A. AG is the tax successor of B. AG.
- A. AG’s services are almost identical to those of B. AG.
- A. AG took over seven employees and some consultants from B. AG.
- The same person was Chairman of the Board for both companies.
- A. AG adopted the logo and online presence of B. AG.
- A. AG is considered the tax successor due to these factors.
- The appeal by A. AG is dismissed for tax periods 2015 to 2017.
- Partial approval is given for the tax period 2014 as it is time-barred.
Source: bger.ch
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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