www.vischer.com/en/knowledge/blog/new-corporate-law-capital-increase-and-capital-reduction-no-6-39633/#page=1
www.swlegal.com/en/insights/newsletter-detail/tax-implications-of-the-corporate-law-reform/
See also:
www.swlegal.com/en/insights/newsletter-detail/tax-implications-of-the-corporate-law-reform/