Discounted real estate sale to son costs company taxes

A company sold a property to the son of its managing director at a price significantly below market value, around 30% cheaper. The tax authorities considered the price reduction to be a hidden distribution of profits amounting to CHF 300,000 and added this amount to the taxable profit. The Federal Supreme Court upheld this decision and dismissed the company’s appeal. (Source: BGE 9C_519/2024 of January 7, 2025)