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A taxpayer with participations valued at over four million euros asks whether Article 95 bis, paragraph 6, of the LIRPF can be applied when moving their fiscal residence to Switzerland. The DGT confirms that this provision, which allows deferral of the self-declaration of capital gains, is applicable in this case.
Taxpayers relocating to Switzerland may defer the declaration of capital gains under specific conditions.
The tax team reviews your specific situation.
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