Corporate Tax

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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Tax Proposal 17 – forced slow down for Vaud

The Vaud authorities thought they had passed the hardest hurdle with the acceptance by their residents of a reduction of the profit tax rate to 13.79%. However, the uncertainty caused by the refusal of the Swiss Corporate Tax Reform III (CTR III) on 12 February 2017 continues to rule.
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Tax Proposal 17 – cornerstones for implementation in the Canton of Zug

After the steering body comprised of federal and cantonal representatives has adopted recommendations on a balanced tax proposal 17 for the attention of the Federal Council, the Canton of Zug has confirmed the cornerstones for the cantonal implementation of TP17.
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