Geschaeftsanteilskauf- und Uebertragungsvertrag-2
Remark: my own translation has been submitted to customer! Following is just for study-purpose!

2 die Notarin wies darauf hin, dass gemass 22 Abs. 2a) EstG fuer Zwecke der Einkommensteuer der ausgeschuettete Gewinn demjenigen zugerechnet wird, der im Zeitpunkt des Gewinnverwendungsbeschlusses Gesellschafter war. =the notary instructed that according to 22 Abs. 2a) EstG for the purpose of income tax of distributed profit, each shall pay income tax for it, who was the shareholder at the time of profit distribution resolution?

Question

Geschaeftsanteilskauf- und Uebertragungsvertrag-2
Remark: my own translation has been submitted to customer! Following is just for study-purpose!

2	die Notarin wies darauf hin, dass gemass 22 Abs. 2a) EstG fuer Zwecke der Einkommensteuer der ausgeschuettete Gewinn demjenigen zugerechnet wird, der im Zeitpunkt des Gewinnverwendungsbeschlusses Gesellschafter war. =the notary instructed that according to 22 Abs. 2a) EstG for the purpose of income tax of distributed profit, each shall pay income tax for it, who was the shareholder at the time of profit distribution resolution?

Answer

Gewinne zurechnen = assign/attribute profits for accounting purposes

The notary pointed out that according to section 22 paragraph 2a of the income tax law (EstG = Einkommensteuergesetz), for purposes of income tax the distributed profits will be assigned to those who were shareholders at the time of the resolution on the appropriation of net retained profits.

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