Switzerland

Details

  • Service: Tax, Corporate Tax, International Corporate Tax
  • Type: Business and industry issue
  • Date: 7/19/2013

Swiss Corporate Income Tax System 

As the right of taxation is not exclusively allocated to the federal government in Switzerland, the effective tax rates may vary significantly. This factsheet highlights the key taxation aspects for corporations in Switzerland.
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The Swiss Confederation consists of 26 sovereign cantons and approximately 2,800 independent communities.

 

As the right of taxation is not exclusively allocated to the federal government, there are two levels of taxation: the federal and the cantonal / communal.

 

Although the cantonal tax laws are generally harmonized, the cantons still remain free in different areas such as setting the applicable tax rates. As a result, the effective income tax rate may significantly vary

 

International Corporate Tax

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Corporate taxation requires a sustainable methodology. A global approach provides answers to many questions.