The 10% Rule
Equity gains are taxed at 10% under the Reynders framework (bonds at 30%).
No Safe-Harbour
Unlike substantial participants (≥20%), no formula-based exemption applies.
What this means for you
Even minority shareholders benefit from documenting valuation at the snapshot date.
Snapshot 31.12.2025
Your recorded value at the reference date = your cost basis going forward.
Related: Substantial Participation · Safe-Harbour · Holding Structures · Succession · Full Calculator