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Who is responsible for tax if a company is liquidated?

Answered by TI from the Federal Tax Authority’s own law · 15 September 2026. Guidance, not tax advice: rely on the official text.

TI AssistantNot covered by FTA materialTI Public

The supplied sources do not say who is responsible for tax when a company is liquidated.

The FTA’s published law and guidance that TI holds does not answer this. That is a result, not an error — the point may not be addressed, or may sit in a document TI does not have.

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