Source: http://www.swisstaxnetwork.ch/corporate-taxation---besteuerung-jur-personen/intra-group-transfer-of-assets
Timestamp: 2019-04-19 10:20:14+00:00

Document:
Asset transfers to a parent company ("upward") as well as to a sister company (sideways) fall under Art. 61 para. 3 FITA, and Art. 24 para. 3quater CCITHA respectively. Transfer of assets from a parent company to a subsidiary is not covered by Art. 61 para. 3 FITA or Art. 24 para. 3quater CCITHA because it is a spin-off and falls under Art. 61 para. 1 lit. d FITA and accordingly Art. 24 para. 3 lit d CCITHA.

References: Art. 61
 Art. 24
 Art. 61
 Art. 24
 Art. 61
 Art. 24