In the European context, Switzerland offers low tax rates and an investor-friendly tax environment. Its ordinary corporate income tax rates are low compared to most other European countries.
Partner, Head of Tax
VISCHER
As a rule, the Swiss confederation’s federal 7.8% corporate income tax charge generally accounts for less than 50% of an ordinarily taxed company’s total corporate income tax charge, while most cantonal and municipal corporate income tax accounts for more than 50% of an ordinarily taxed company.
As each of the 26 Swiss cantons (states) and each of their municipalities has the sovereign right to determine its own income tax rate, there is competition for low tax rates among the 26 cantons (and within each of them, between the municipalities).
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Christoph Niederer is a partner and head of tax at VISCHER in Zurich, and Fiona Gao is an associate with VISCHER’s China Desk
Schützengasse 1
P.O. Box 1230
8021 Zurich
电话 Tel: +41 58 211 34 00
传真 Fax: +41 58 211 34 10
电子邮件 E-mail:
cniederer@vischer.com
fgao@vischer.com
www.vischer.com
