Business location

Zurich cantonal government is seeking to make Zurich more attractive from a tax perspective

Following the latest discussions on federal level regarding the Corporate Tax Reform III, the Zurich cantonal government decided to reduce its ordinary tax rate from the current 21.1% to 18.2% which is ultimately beneficial to all Zurich companies.
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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.
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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.
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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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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.
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Umsatz- und Gewinnrückgang – der Druck auf Schweizer Unternehmen wächst

Die regulatorischen und politischen Rahmenbedingungen für die Geschäftstätigkeit von Schweizer Unternehmen haben sich in den letzten Jahren stark verändert. KPMG hat die aktuelle Lage zum Anlass genommen, um erstmals zum Thema Restrukturierung in der Schweiz eine umfragebasierte Studie aus verschiedenen Branchen durchzuführen.
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