On May 19, 2019, Swiss voters created the basis for the cantonal implementation of the tax reform, once the federal law on this reform was adopted. Thus, the effective integration of the tax reform takes place through its implementation in the cantonal tax laws.
The low level of taxes represents a traditional advantage of Switzerland compared to other developed countries in efforts to attract large companies. Moreover, between the Swiss cantons is a continuous "fiscal struggle" for the lure of big investors.
Important things to consider regarding the taxation of sole proprietorships and partnerships in Switzerland. Main advantages and disadvantages in terms of taxation.
Basic details about the obligation of Swiss companies to maintain bookkeeping records and under which conditions, as established by the Swiss legislation in order.
Learn more about the business bank account in Switzerland, who should use it and why it's important to have a separate business bank account to incorporate in Switzerland.
The Swiss Federal Tax Administration has issued a circular letter containing guidelines for tax deductions related to the costs of equity incentives. Find out what these new regulations are and if they are applied by all Swiss cantons.