tax rates in switzerland

Corporate Taxes in Switzerland

Switzerland's corporate tax system includes federal and cantonal taxes. The total corporate tax rate includes federal income tax, cantonal income tax, and capital taxes.

Federal Taxation

Legal entities for tax purposes are divided into two categories:

1. Corporations (including stock corporations, partnerships limited by shares, limited liability companies), cooperatives, and SICAFs.
2. Associations, foundations, legal entities, and collective investment schemes with direct real estate ownership.

Discover tax incentives for new businesses in Switzerland

Despite introducing part of the OECD minimum tax rate on January 1, 2024, Switzerland still maintains a competitive tax regime. Tax incentives for Swiss-registered firms also benefit new businesses, making the Alps nation a prime investment destination. This guide outlines current tax incentives for different industries, showcasing advantages for new Swiss businesses. It offers insights for crafting an effective tax strategy, exploring benefits tailored to various sectors and entities, and illuminating Switzerland's tax environment.

Running a Swiss Business: Understanding the Key Changes In 2024

Businesses operating or aspiring to operate in Switzerland must stay updated about its evolving culture, regulations, and economy. Understanding these changes allows you to adapt your business strategy proactively and succeed in the Swiss market. Read to learn some of the recent shifts in taxation, immigration policies, industry regulations, and consumer behavior

The Main Legislative Changes In Switzerland 2020

Dear Clients,
With these few lines, we request your precious time to remind you of the main legislative
changes that await us from January 2020.

Tax deductions in Switzerland

The calculation of the tax rates in Switzerland is based on the net income of the taxpayer. Like in most other European countries, there are several tax deductions that can be made when a tax declaration is filed in Switzerland. These will reduce the taxable income and consequently the value of tax that needs to be paid diminishes significantly.

Tax reform 2019 in the canton of Zug

On May 19, 2019, Swiss voters approved a referendum—a tax reform package that was also implemented in the cantonal tax laws.

Taxation of holding companies in the canton of Zug

Swiss holding companies provide certain tax benefits, especially depending on the canton where they are established. The canton of Zug is one of the preferred business locations for company registration, including for holding companies.

Taxation of Swiss mixed companies

Swiss mixed companies can benefit from certain tax privileges if they qualify under certain conditions. Especially on cantonal level, the tax rate can significantly drop. Find out how can a Swiss company qualify as a mixed company and what are the most important tax advantages for this type of company in Switzerland.

Taxation of foreign companies in Switzerland

Tax rates and important details about the Swiss tax system for foreign companies and entrepreneurs interested in doing business or incorporating in Switzerland.

An in-depth look at the Swiss corporate tax rate

The corporate tax rate is collected in Switzerland from companies, based on their net income obtained from business activities during a fiscal year.