Hi,

I'm in the process of liquidation of a company I had in Estonia. The company had an equivalent of 270 CHF remaining on its account. Following my Estonian accountant's advice, I transferred them to my Swiss account while specifying "Reimbursement for out-of-pocket expenses" in the reason for payment.

In the past few months, I transferred around the same amount of money from my private Swiss account to my company account specifying "Loan from shareholder" as the reason for payment – the company has been inactive for a while and I needed some money on its account to pay maintenance costs.

Do I need to declare this 270 CHF I received in a tax return? If so, how?

A liquidation is a return of capital, you have given up your shareholding so in effect their is no net change in your worth. What you write on transfers is totally irrelevant if the fact is different.

It's just a cash asset in your bank account, nothing special.