Based on the latest Swiss Corporate Tax Reform III law, KPMG Switzerland has compiled a brochure (in German) which compares the detailed regulations of the legislative draft with the current Swiss corporate tax legislation.
On 22 September 2014, the Federal Council started the consultation phase on Switzerland’s Corporate Tax Reform III (CTR III). The base for consultation is the legislative draft released by the authorities. This reform, in its current form, is the most significant reform of the Swiss tax landscape of the last decades.
KPMG Switzerland has compiled a digital brochure (in German) which compares the detailed regulations of the legislative draft with the current Swiss corporate tax legislation. It highlights relevant changes and potential influences on the Swiss corporate tax system.
This brochure – which is not exhaustive and makes no claim to completeness – serves as a working tool that offers an overview of the legislative draft with explanatory comments for professionals dealing with the Swiss Corporate Tax Reform law.
- Interactive Swiss map showing the importance of privileged taxed companies between cantons