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Shareholder loans can be used as a means of corporate restructuring, with profit-effective waivers of claims representing restructuring gains. For tax purposes, they are treated as non-profit-effective if it is hidden equity or if granted during poor business performance.

The withholding tax of 35% on dividends can be fully reimbursed for actors residing in Switzerland, for foreigners the respective double taxation agreement applies. The Dutch foundation "A." received a refund of only 20% of the withholding taxes, as it held under 25% of the shares and lost a discrimination lawsuit.

Dissatisfied taxpayers can use reconsideration or correction to challenge decisions or correct errors. Reconsideration is flexible and without deadline, correction fixes clear errors within five years.

A revision allows the amendment of a legally binding tax decision in the case of new, significant facts or procedural errors. The application often has to be submitted in writing, with justification, and within a deadline.

In cases of serious, identifiable defects, a tax decision can also be declared void after the deadline has passed. This happened in the case of a female doctor, whose excessive income assessment was declared void by the Federal Court.

In case of an objection to a tax assessment, the appeal must be made within 30 days; missed deadlines may be restored under serious reasons such as illness. Late appeals without valid reasons will not be accepted.

Dissatisfied taxpayers can contest tax decisions through objection, appeal, and complaint before they become legally binding. If rejected at the cantonal level, there is still the option to go to the Federal Court, following strict deadlines and conditions.

Business Due Diligence is used to evaluate a company by analyzing its products, market, and business model. It is essential for external purchases and should not only be based on provided data.

In a business acquisition, financial due diligence is essential for examining the financial circumstances. The analysis significantly influences the purchase price negotiations and is required by banks for credit decisions.