Fundamental corporate tax reform in Switzerland

Switzerland’s corporate tax reform is the most fundamental reform in more than 20 years. Food and drink businesses that have headquarters in Switzerland or commissionaire arrangements are likely to be affected by the changes.

Draft legislation is expected later this year but clarification for some of the main features of the reform has been provided, including: the abolition of five special tax regimes — holding company, mixed company, domiciliary company, principal company and finance branch; the abolition of one per cent stamp tax on equity; a significant decrease of cantonal income tax rates; the introduction of patent box (to be confirmed); and the introduction of notional interest deduction (to be confirmed).

The reform may also include changes of a more technical nature, including the participation exemption…

Click on the link below to read the rest of the Eversheds briefing.

Sign in or Register to continue reading this article

Sign in


It's quick, easy and free!

It takes just 5 minutes to register. Answer a few simple questions and once completed you’ll have instant access.

Register now

Why register to The Lawyer


Industry insight

In-depth, expert analysis into the stories behind the headlines from our leading team of journalists.


Market intelligence

Identify the major players and business opportunities within a particular region through our series of free, special reports.


Email newsletters

Receive your pick of The Lawyer's daily and weekly email newsletters, tailored by practice area, region and job function.

More relevant to you

To continue providing the best analysis, insight and news across the legal market we are collecting some information about who you are, what you do and where you work to improve The Lawyer and make it more relevant to you.

Briefings from Eversheds

View more briefings from Eversheds

Analysis from The Lawyer

View more analysis from The Lawyer


1 Wood Street

Turnover (£m): 382
No. of lawyers: 1,218 (UK 200)
Jurisdiction: UK
No. of offices: 5
No. of qualified lawyers: 52 (International 50)
No. of partners: 20


View all jobs from this firm