taxation

The most important provisions of the Switzerland - Germany double tax treaty for German investors and entrepreneurs doing business in Switzerland.

General provisions of the Switzerland - United States tax treaty regarding the taxation of individuals, companies, partnerships and other types of legal entities doing business in Switzerland.

Each state has the sovereign right to levy taxes, which means that it has to deal with certain tax issues that concern not only its own citizens, but also citizens that are non-residents who occasionally or temporarily earn income in the respective state.

The Head of the Department of Finance, Heinz Tännler, supports the proposals by the Federal Steering Committee for the new tax regulation 2017. He feels encouraged regarding the cornerstones for Zug’s corporate tax law reform.

Switzerland has become a preferred destination for investors due to its taxation system, geographic and political position, low inflation, low unemployment rate as well as its competitive business environment. 

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.