As an issuer, how do I retrieve my preliminary tax price for privately held shares?

Firstly, a distinction is made between the provisional and the final tax price of a share.

The preliminary tax price is calculated as soon as the annual report for the previous financial year is available. Depending on the jurisdiction, shareholders may want to declare their taxes as soon as possible, e.g. by 31 March of the calendar year. However, most share-issuing companies cannot finalise their annual report until then, so the most recent preliminary or definitive tax price can be used for declaration purposes. Once the annual report is available, the preliminary tax price per share is calculated, usually by the trustee or auditor. If no annual report is available, e.g. in case of an overlong first fiscal year, then the nominal price can be used.

To obtain your definitive tax price, as the issuing company, you must submit the annual report, once approved by shareholders on the annual general meeting, to the relevant tax authorities. In the case of a fiscal year that is the same as the calendar year, this is often 30 September. The authorities will then calculate the definitive tax price for you and confirm it, usually by post. Note that this can take years depending on the jurisdiction. Therefore, in the absence of a definitive share price, you may wish to communicate the preliminary tax price to your shareholders.

Obviously, different share classes may have different tax prices. You may need to calculate separate prices, e.g. in Switzerland the participation shares may have a different tax price than the ordinary shares.