The Corporate Tax Reform III aims at maintaining Switzerland’s attractiveness for international headquarters. In the course of this tax reform, the Government of the Canton of Vaud, home to many multinationals’ international global or regional headquarters, published its roadmap on 4 April 2015.
On Thursday, 2 April 2015, the Swiss Federal Council published its parameters for the dispatch on the Corporate Tax Reform III. The Federal Council clearly stated its strong support for CTR III as necessary to ensure the attractiveness of Switzerland as a business location.
Based on the latest Swiss CTR III law, KPMG Switzerland has compiled a digital brochure which compares the detailed regulations of the legislative draft with the current Swiss corporate tax legislation.