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…

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