Switzerland

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  • Type: KPMG in the Media
  • Date: 8/29/2013

License Boxes for SMEs 

Small and medium enterprises (SMEs) would not have access to the possible implementation of a Licence Box according to the statements of Michael Leysinger (NZZ 15.08.13). ​This is currently being discussed in political circles as a substitute measure for mixed companies under the Corporate Tax Reform III. Thomas Linder and Andreas Müller discuss how SMEs should benefit nonetheless.
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Thomas Linder

Thomas Linder

Director, International Corporate Tax

+41 58 249 54 58

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