Peter Uebelhart

Peter Uebelhart

Partner, Head of Tax

Clarity on Swiss Taxes – Beyond limits

When it comes to tax and business, Switzerland remains competitive on the global tax stage, as confirmed by KPMG’s latest “Swiss Tax Report 2018” which compares corporate and income tax rates in 130 countries as well as all 26 cantons.
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Stagnating tax rates

As revealed in KPMG’s Swiss Tax Report 2017, no noteworthy shifts in tax rates were discernible for the past year as a whole. Following some minor cuts in 2016, indications this year are pointing to yet another unmistakable trend toward stagnating regular corporate tax rates. The circumstances regarding individual tax rates are similar.
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Schwerwiegende Folgen bei einem Scheitern der USR III

Der «Swiss Tax Report 2016» von KPMG vergleicht die Gewinn- und Einkommenssteuersätze von 130 Ländern sowie allen 26 Kantonen. Die anstehende USR III ist im internationalen Steuerwettbewerb von elementarer Bedeutung für die Schweiz. Peter Uebelhart erklärt im Interview, was auf dem Spiel stünde, wenn die Reform scheitern würde.
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Schweizer Steuerlandschaft vor grundlegenden Veränderungen

Das aktuelle «Clarity on Swiss Taxes» von KPMG, welcher die Gewinn- und Einkommenssteuersätze in 130 Ländern und allen 26 Schweizer Kantonen vergleicht, zeigt durchschnittlich minimale Steuersatzsenkungen auf der Ebene der juristischen Personen und minimale Erhöhungen auf der Ebene der natürlichen Personen.
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Comparative overview of the Swiss CTR III law

Based on the latest Swiss CTR III law, KPMG Switzerland has compiled a digital brochure which compares the detailed regulations of the legislative draft with the current Swiss corporate tax legislation.
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BEPS leads to increased transparency – at the least

Tax morality and transparency and its political impacts have been one of the market’s hot topics recently. The OECD action plan on BEPS (Base Erosion and Profit Shifting) is one of the most pressing agenda items. It is important to understand the political nature of BEPS in order to assess its implications.
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