{"id":24880,"date":"2025-02-28T01:03:00","date_gmt":"2025-02-28T00:03:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?p=24880"},"modified":"2025-05-12T15:47:23","modified_gmt":"2025-05-12T13:47:23","slug":"kreisschreiben-32a-betreffend-sanierungen","status":"publish","type":"post","link":"https:\/\/steuerportal.ch\/fr\/2025\/02\/kreisschreiben-32a-betreffend-sanierungen\/","title":{"rendered":"Kreisschreiben 32a betreffend Sanierungen"},"content":{"rendered":"<p class=\"is-style-subtitle\">&Uuml;berblick<\/p><div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div><p class=\"has-background\" style=\"background-color:#ffe8e8\"><em>Dieser Live-Anlass fand bereits statt<\/em>. <em>Abonnentinnen und Abonnenten der Steuer Revue finden eine Aufzeichnung sowie die entsprechende Pr&auml;sentation im Archiv<\/em>: <a href=\"https:\/\/steuerportal.ch\/fachmodule\/steuerrevue\/stream\/\">Steuer Revue &rarr; Webinar (Aufzeichnung und Pr&auml;sentation)<\/a><\/p><p class=\"has-gray-xlight-background-color has-background\"><em>Webinar der Zeitschrift Steuer Revue zum Kreisschreiben 32a<\/em><br><strong>Termin:<\/strong> 19. M&auml;rz 2025, 13:00 Uhr <br><strong>Dauer: <\/strong>zirka 45 Minuten (Referat), anschliessend: Fragen und Diskussion<br><strong>Referierende: <\/strong>Stefan Oesterhelt, Susanne Schreiber<\/p><div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div><h2 class=\"wp-block-heading\" id=\"block-d00dbfdd-8243-4e4a-ac47-7bef757fc517\">Neues Kreisschreiben der ESTV vom&nbsp;20.&nbsp;Januar 2025<\/h2><p>Das Kreisschreiben Nr.&nbsp;32 der&nbsp;ESTV vom 23.&nbsp;Dezember 2010 (KS&nbsp;32) betreffend die Sanierung von Kapitalgesellschaften und Genossenschaften hat eine Totalrevision erfahren und wurde von der ESTV am 20.&nbsp;Januar 2025 neu als Kreisschreiben Nr.&nbsp;32a (KS&nbsp;32a) ver&ouml;ffentlicht. <\/p><p>Die Neuauflage wurde nicht etwa durch eine Gesetzes&auml;nderung notwendig, vielmehr sollte dadurch der Entwicklung der Verwaltungspraxis&nbsp;in den letzten Jahren, der dazu ergangenen Rechtsprechung von Bundesgericht<a href=\"\">&#8203;<\/a>&nbsp;und Bundesverwaltungsgericht&nbsp;sowie auch der Aktienrechtsreform&nbsp;Rechnung getragen werden.<\/p><p>Die&nbsp;ESTV nutzt die Neuauflage des Kreisschreibens, um die Praxis zur Unterscheidung von echtem und unechtem Sanierungsertrag beim Forderungsverzicht zu revidieren. Der erfolgsneutral verbuchte Forderungsverzicht l&ouml;st neu keine Gewinnsteuer mehr aus, so dass der Umweg &uuml;ber&nbsp;<em>alternative debt equity swaps<\/em>&nbsp;nicht mehr n&ouml;tig ist. Dieser allgemeine Grundsatz ist auch ausserhalb von Sanierungen g&uuml;ltig. <\/p><p>Dar&uuml;ber hinaus enth&auml;lt das KS&nbsp;32a wichtige Klarstellungen zum Sanierungsfreibetrag von Art.&nbsp;6 Abs.&nbsp;1 lit.&nbsp;k&nbsp;StG, zum Erlass nach Art.&nbsp;12&nbsp;StG sowie zum Besserungsschein.<\/p><p><strong>Oesterhelt\/Schreiber beleuchten in ihrem Beitrag in der Steuer Revue 3\/2025 das neue KS 32a im Detail und w&uuml;rdigen Neuerungen und Anpassungen. Die beiden f&uuml;hren zum gleichen Thema am 19. M&auml;rz 2025 auch ein rund 45-min&uuml;tiges Webinar durch, an welchem Abonnentinnen und Abonnenten der Steuer Revue kostenlos teilnehmen k&ouml;nnen<\/strong>.<\/p><div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div><p><\/p><div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div><div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\"><div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"228\" height=\"292\" src=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2019\/11\/Oesterhelt.png\" alt=\"Stefan Oesterhelt\" class=\"wp-image-1223\"><figcaption class=\"wp-element-caption\">Stefan Oesterhelt<\/figcaption><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p><strong>Stefan Oesterhelt<\/strong><\/p>\n\n\n\n<p>Rechtsanwalt, LL.M., dipl. Steuerexperte, Partner, Homburger AG, Z&uuml;rich<\/p>\n<\/div>\n<\/div><div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\"><div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"413\" height=\"513\" src=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2020\/05\/Susanne-Schreiber.png\" alt=\"Susanne Schreiber\" class=\"wp-image-3369\" srcset=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2020\/05\/Susanne-Schreiber.png 413w, https:\/\/steuerportal.ch\/wp-content\/uploads\/2020\/05\/Susanne-Schreiber-296x368.png 296w\" sizes=\"auto, (max-width: 413px) 100vw, 413px\" \/><figcaption class=\"wp-element-caption\">Susanne Schreiber<\/figcaption><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p><strong>Susanne Schreiber<\/strong><\/p>\n\n\n\n<p>dipl. Steuerexpertin, Rechtsanw&auml;ltin, Steuerberaterin, Partner, Co-Head Tax, B&auml;r&nbsp;&amp;&nbsp;Karrer AG, Z&uuml;rich<\/p>\n<\/div>\n<\/div><div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div><p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Am 19. M\u00e4rz 2025 um 13:00 Uhr findet das n\u00e4chste Steuer-Revue-Webinar statt. Dieses Mal mit Stefan Oesterhelt und Susanne Schreiber. Behandelt wird das Kreisschreiben 32a betreffend Sanierungen. Jetzt kostenlos anmelden!<\/p>\n","protected":false},"author":70,"featured_media":15923,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,39],"tags":[],"class_list":["post-24880","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-in-eigener-sache","category-juristische-personen"],"acf":[],"user":{"data":{"ID":"70","user_login":"Redaktion","user_pass":"$P$BRQHSSmlQYBmqmsH8c9T5ou9KiUVc41","user_nicename":"steuerportal-news","user_email":"info@steuerportal.ch","user_url":"https:\/\/steuerportal.ch","user_registered":"2019-12-06 23:03:38","user_activation_key":"","user_status":"0","display_name":"Steuerportal News"},"ID":70,"caps":{"author":true,"editor":true},"cap_key":"wp_capabilities","roles":["author","editor"],"allcaps":{"upload_files":true,"edit_posts":true,"edit_published_posts":true,"publish_posts":true,"read":true,"level_2":true,"level_1":true,"level_0":true,"delete_posts":true,"delete_published_posts":true,"edit_sht_proarticle":true,"delete_sht_proarticle":true,"read_sht_proarticle":true,"publish_sht_proarticle":true,"edit_sht_proarticles":true,"delete_sht_proarticles":true,"read_sht_proarticles":true,"publish_sht_proarticles":true,"backend_access":true,"delete_others_posts":true,"delete_private_posts":true,"edit_others_posts":true,"edit_private_posts":true,"read_private_posts":true,"edit_others_sht_proarticles":false,"manage_ip_ranges":false,"moderate_comments":true,"manage_categories":true,"manage_links":true,"unfiltered_html":true,"edit_pages":true,"level_7":true,"level_6":true,"level_5":true,"level_4":true,"level_3":true,"edit_others_pages":true,"edit_published_pages":true,"publish_pages":true,"delete_pages":true,"delete_others_pages":true,"delete_published_pages":true,"delete_private_pages":true,"edit_private_pages":true,"read_private_pages":true,"edit_sht_fachmodul":true,"delete_sht_fachmodul":true,"read_sht_fachmodul":true,"publish_sht_fachmodul":true,"edit_sht_fachmoduls":true,"delete_sht_fachmoduls":true,"read_sht_fachmoduls":true,"publish_sht_fachmoduls":true,"edit_sht_promodule":true,"delete_sht_promodule":true,"read_sht_promodule":true,"publish_sht_promodule":true,"edit_sht_promodules":true,"delete_sht_promodules":true,"read_sht_promodules":true,"publish_sht_promodules":true,"edit_sht_event":true,"delete_sht_event":true,"read_sht_event":true,"publish_sht_event":true,"edit_sht_events":true,"delete_sht_events":true,"read_sht_events":true,"publish_sht_events":true,"submit_sht_event":true,"edit_sht_book":true,"delete_sht_book":true,"read_sht_book":true,"publish_sht_book":true,"edit_sht_books":true,"delete_sht_books":true,"read_sht_books":true,"publish_sht_books":true,"edit_sht_downloadcode":true,"delete_sht_downloadcode":true,"read_sht_downloadcode":true,"publish_sht_downloadcode":true,"edit_sht_downloadcodes":true,"delete_sht_downloadcodes":true,"read_sht_downloadcodes":true,"publish_sht_downloadcodes":true,"wpseo_bulk_edit":true,"wpseo_edit_advanced_metadata":true,"author":true,"editor":true},"filter":null},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kreisschreiben 32a betreffend Sanierungen &#8226; steuerportal.ch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/steuerportal.ch\/fr\/2025\/02\/kreisschreiben-32a-betreffend-sanierungen\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kreisschreiben 32a betreffend Sanierungen &#8226; steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Am 19. 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