Swiss corporate tax reform

The tax reform includes instruments to promote corporate activity in the area of research and development (RD). The current law stipulates a taxation if the income is derived from private wealth, and a taxation in case of shares held as business . Walter Boss and Stefanie Monge, of Bratschi Lt Zurich, discuss the key tax measures that will reform the Swiss corporate tax system, effective . Swiss businesses should assess opportunities to benefit from the . On with a majority of 66. Certain elements of the extensive reform. In order to comply with the OECD regulations, Switzerland has . Insurance Reform bill will therefore be put to a public vote by Swiss citizens on If the vote is successful, the . As a consequence, the Swiss government has planned a third corporate tax reform (CTR III).

The objective of this reform is to ensure international acceptability of . Interactive webinar with tax experts and representatives of Greater Zurich Area Ltd (GZA). Switzerland has a classical corporate tax system in which a corporation and its owners or shareholders are . I”), Switzerland introduced . Switzerland will replace its privileged tax regimes by new attractive and internationally accepted tax measures. Swiss corporate tax reforms I and II In the first iteration of its corporate tax overhaul (CTR I), Switzerland introduced various measures to . Finance branch practice: –. Company practice: –. Which Swiss tax privileges and practices are being abolished with TRAF? Tax Reform III (“CTR III”) be adopted. Instea cantons will be able to reduce taxes for regular companies.

For Swiss SMEs, this tax reform offers them the opportunity to rethink and optimize their own corporate structure to take advantage of these new . Switzerland stands to lose up to CHFbillion ($1 billion) as a consequence of attempts by other countries to change how multinationals . Corporate tax reforms proposed by the OECD to give governments more power to tax big multinationals could cost global hub Switzerland. Overview of Corporate Taxation in Switzerland. The reform was included in the Federal Act on Tax. The effective tax rates resulting from the corporate tax reform will impact directly the attractiveness of Switzerland for international companies. Reduction of cantonal tax rate.

To maintain the tax attractiveness of Geneva, the corporate tax rate will be decreased from . A referendum approving an overhaul of corporate taxes will not change. SWISS CORPORATE TAX REFORM RISKS DRIVING AWAY FUTURE. A research survey conducted by tax specialists RSM Switzerland SA among . Federal Council and Parliament, reforming corporate taxation while at . The Swiss federal government levies corporate income tax at a flat rate of 8. Swiss voters approved a government plan to eliminate certain tax. Recommendations on Tax Proposal.

A corporate income tax.