Business location

Corporate Tax Reform III: Switzerland’s tax system remains attractive

On June 14th 2016 the National Council followed the position of the Council of States and a final decision on CTR III was taken. The reform underlines the aim to strengthen Switzerland as a business location, focusing on innovation, value creation and jobs. The law provisions passed are compatible with the current international standards.

Smart Site Selection for Life Sciences Companies

Life science companies have to future-proof their value chain by placing functions, assets and risks in locations where they are planning to have their profits taxed. Structures where profit allocations are made in tax-beneficent locations with little or no substance are no longer viable.

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.

Corporate Tax Reform III: National Council argues in favor of the economy

On March 16th and 17th 2016 the National Council debated the Corporate Tax Reform III (CTR III) and the draft legislation (published on June 5th 2015) and took position, whereby it clearly expressed its position towards measures in favor of the economy and against additional tax burdens.

How attractive are European Life Sciences Sites?

KPMG’s newest report on leading Life Sciences Clusters in Europe, released on 3 November 2015 at the Bio Europe Congress, reveals important differences between different countries in Europe and their attractiveness for Foreign Direct Investments for the Life Sciences Industry.

Corporate Tax Reform III – a great chance for Switzerland

The dispatch of the CTR III represents the next step in one of Switzerland’s most important legislative projects of the next few years. The measures proposed go in the right direction, but shall be further amended to sustainably secure the competitiveness of Switzerland. KPMG held a webcast explaining the proposed measures and their implications.