Switzerland: Comparisons of corporate tax rates in Swiss cantons Switzerland: Corporate tax rates in Swiss cantons The Swiss cantons of Vaud and Basel-Stadt are bringing some movement into the corporate tax rate situation for companies. These two cantons might be the first harbingers of a trend that could potentially usher in fundamental changes to the Swiss corporate tax landscape in the near future. Switzerland: New corporate income tax rate in Zug Several corporate tax law adjustments—both at the federal and cantonal level—are effective 1 January 2020, with most relating to the federal tax reform known as the “Federal Act on Tax Reform and AHV Financing” (TRAF). Switzerland has a low federal corporate tax rate. The federal corporate tax rate is Switzerland is only 8.5 percent. However, if the cantonal and municipal taxes are included, the rate can reach up to 21.2 percent, in comparison to a 30 percent rate in Germany and a 25.5 percent in Netherlands.

Tax rates in Switzerland. What tax rate or tax multiplier applies? Where do you pay the lowest taxes? Swiss taxes system. Corporate taxes in. Switzerland. VD. GE. VS. FR The rates quoted are the effective income tax rates in each canton's main urban centres. The rates in effect in  Corporations are subject to the federal corporate income tax, which is levied at a flat rate of 8.5 %. There is no multiple applied. The Confederation does not levy  20 May 2019 Many cantons will further reduce their corporate tax rates; Tax neutral step-up in basis for new activities in Switzerland; The existing priviledged  19 May 2019 Canton Vaud, with 80%, was keenest. The legislation will bring Switzerland into line with international tax rules by ditching preferential rates 

29 Aug 2019 Swiss corporate tax reform will provide significant changes to the Swiss or notional interest deduction; Reduction of cantonal income tax rates.

14 Feb 2020 In Switzerland, taxes are levied at federal, cantonal and municipal level. This is, in particular, the case with income and capital taxes for legal  Foreign-source income of a mixed company is taxed at a combined effective rate of typically between 9% to 11% (including  Switzerland. Corporate taxation. The maximum effective corporate income tax rates range from around 11.54% to 24.41% depending on canton and commune. Corporate tax rates also follow the general downward trend. Switzerland is composed of 26 cantons (“states”), which are financially autonomous. The cantons  The corporation must have the capacity to act in Switzerland. This The tax rate varies depending on the activity of a corporation (an AG or a GmbH). Tax rates in Switzerland. What tax rate or tax multiplier applies? Where do you pay the lowest taxes? Swiss taxes system.

29 Aug 2019 Swiss corporate tax reform will provide significant changes to the Swiss or notional interest deduction; Reduction of cantonal income tax rates.

Below you find detailed information and guidelines on company taxes and the the tax system of Switzerland and the Canton of Zurich; Procedure for official tax  14 Feb 2020 In Switzerland, taxes are levied at federal, cantonal and municipal level. This is, in particular, the case with income and capital taxes for legal 

15 Jan 2020 A new effective corporate income tax rate of 11.91% (previously 14.35%) ( cantonal capital); Profits from patents and comparable rights to be 

The statutory Swiss WHT rate of 35% is levied but refunded, provided that the respective earnings are declared as income for tax purposes. Between Swiss group companies, Swiss WHT of 35% is usually fully refundable. Furthermore, in many cases, the tax liability can be met by the notification/reporting procedure.

The effective tax rate equals corporate taxes/corporate surplus. Shareholders of corporations are taxed separately upon the distribution of corporate earnings and  

The statutory Swiss WHT rate of 35% is levied but refunded, provided that the respective earnings are declared as income for tax purposes. Between Swiss group companies, Swiss WHT of 35% is usually fully refundable. Switzerland: Corporate tax rate, proposed for Geneva The Geneva State Council presented a final cantonal project for implementation of federal tax reform and other tax provisions, including a measure to reduce the canton’s corporate income tax rate to 13.79%. Dieter Wirth Leader Tax, Legal, and HR Services Switzerland +41 58 792 4488 Switzerland quick chart Access a table of key rates and due dates Swiss tax newsletters Stay updated with our regular tax news alerts Detailed description of significant developments in corporate taxation in Switzerland. Base erosion and profit shifting (BEPS) Based on the results of the BEPS project, Switzerland has launched several actions in order to implement BEPS measures into the Swiss tax law, in particular:

5 Oct 2018 Now is the time to review your Swiss operations and prepare for changes. Reduction cantonal corporate income tax rates. Related to the  22 May 2019 Lucerne will probably remain at the current profit tax rate of 12.3%. The cantons of Zug and Nidwalden are planning to lower their tax rates and  10 Nov 2017 Vaud confirms massively lower corporate tax rates the Vaud Council of State on 1 November 2017 confirms a substantially reduced corporate tax rate procedure · Clarity on Swiss Taxes · Corporate Tax Services at KPMG. 16 May 2018 When I moved to Switzerland in January 2011 and lived in French-speaking it is most likely the fact that Zug is the canton with the lowest tax rates in Switzerland. Let us get the corporate advantages out of the way first. In exchange and to maintain the tax attractiveness of Switzerland, other measures, compatible with the recent OECD projects (BEPS), were aimed to be  since Swiss corporate tax law allows the deduction of paid taxes (effective tax rate federal corporate tax minus 1.5 %, effective tax rates cantonal corporate tax. The effective tax rate equals corporate taxes/corporate surplus. Shareholders of corporations are taxed separately upon the distribution of corporate earnings and