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.
Some of the most important administrative tasks that are required to successfully run a business in Switzerland, especially regarding the taxation of Swiss companies and corporate tax rates.
Learn more about accounting standards, reporting and the accounting system in Switzerland. Types of financial reports required by the Swiss Code of Obligations, applicable accounting standards and audit requirements for Swiss business structures.
The withholding tax in Switzerland is usually 35%, but under certain circumstances it can be considerably reduced and several tax exemptions are also granted. Find out more about the Swiss withholding tax for companies and foreign citizens, tax deductions and possible tax exemptions if certain criteria are met.
The corporate tax rate is collected in Switzerland from companies, based on their net income obtained from business activities during a fiscal year.
Taxes in Switzerland are levied at federal, cantonal and local level. Dividends and interests are a subject of the withholding tax, at a rate of 35%, however the withholding tax can be deducted in full, under certain conditions.