Correct tax declaration of money received from company liquidation
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?
|