Tax

Swiss people approve the Swiss corporate tax reform

Corporate taxation in Switzerland remains attractive: The Federal Act on Tax Reform and AHV Financing (TRAF) was comfortably accepted by the Swiss public. The "yes" vote sends a clear signal of cooperation to the EU and the international community.

First harbingers of an incipient dynamic in the Swiss corporate tax landscape

Which Swiss cantons offer the greatest tax advantages to corporations? How do Swiss tax rates compare across the globe? Get the answers and deeper insight from KPMG’s latest Swiss Tax Report 2019.
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Le Parlement suisse adopte la réforme fiscale

Le 28 septembre 2018, le Parlement suisse a adopté la «Loi fédérale relative à la réforme fiscale et au financement de l’AVS (RFFA)». Le Parlement a complété le Projet fiscal 17 proposé par le Conseil fédéral avec une mesure de compensation sociale concernant le financement de l’AVS.

Swiss pension funds pay too much VAT

In institutional fund management business, fund managers often receive their management fees directly from the investors in the fund (e.g. Swiss pension funds) rather than from the fund itself. Previously, the payment of these fees triggered Swiss VAT (currently 7.7%), albeit incorrectly.
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Projet fiscal 17 – Le Conseil des Etats décide de mesures supplémentaires pour la réforme de l’imposition des entreprises

Suite à la publication du Message du Conseil fédéral concernant le Projet fiscal 17 le 21 mars 2018, le Conseil des Etats, a débattu du projet de loi le 7 juin 2018. Suivant la proposition de sa Commission de l’économie et des redevances, il a étoffé le projet avec des mesures supplémentaires.

Tax Proposal 17 – Council of States launches further measures for the corporate tax reform

After the Swiss Federal Council has published its dispatch on the Tax Proposal 17 on 21 March 2018, the legislative proposal has been discussed in the first chamber of the Parliament (Council of States) on 7 June 2018. The Council of States has approved the application of its economic commission.
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