Corporate 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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Projet Fiscal 17 – Le Conseil fédéral publie le message pour le Parlement

En date du 21 mars 2018, le Conseil fédéral a présenté le message relatif au Projet Fiscal 17 (ci-après «PF 17»). Le Conseil fédéral a souligné la nécessité du PF 17 afin de maintenir la compétitivité de la Suisse tout en garantissant la création de valeurs, d’emplois ainsi qu’en préservant les recettes fiscales.
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Tax Proposal 17 – Federal Council releases dispatch to parliament

On Wednesday 21 March 2018, the Swiss Federal Council published its dispatch on the Tax Proposal 17. The federal Council clearly stated the necessity of the Tax Proposal 17 in order to maintain Switzerland’s position as a competitive business location, to support value creation, jobs and tax revenues in Switzerland.
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Tax Proposal 17 – dispatch parameters defined

After confirming the schedule of the Tax Proposal 17, the Federal Council has now set the parameters for the dispatch. Based on the results of the consultation procedure, the Federal Council has decided to mainly maintain the proposal as issued for consultation. Details of the final proposal within the dispatch are expected at the end of March 2018.
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Vaud confirms massively lower corporate tax rates

The legislative roadmap released by the Vaud Council of State on 1 November 2017 confirms a substantially reduced corporate tax rate of 13.79% in the canton of Vaud as of 1 January 2019, irrespective of the Federal Tax Proposal 17 currently under way.
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Tax Proposal 17 – Start of consultation procedure

On 6 September, the Federal Council submitted a recommendation for the Tax Proposal 17 for consultation. Stefan Kuhn offers an overview and critical look at the relevant content of the proposed reform.
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