- A third party conducting the sale of all shares in a company is considered a tax-exempt brokerage service
- The activity must go beyond merely naming potential buyers and aim directly at concluding a purchase contract
- This includes actions like active contact, participation in negotiations, success fees upon contract completion, or involvement throughout the sales process
- Reference to BFG decision dated 6 May 2025
Source: leitnerleitner.com
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.
