KPMG's current Swiss Tax Report 2014 compares corporate and income tax rates in 130 countries and in all 26 Swiss cantons. The trend toward declining top tax rates for companies has abated significantly not only in OECD and EU countries but also in Swiss cantons. Top tax rates for individuals saw another slight increase compared to the previous year.
According to KPMG's Swiss Tax Report 2014, the downward trend among top corporate tax rates has slowed down considerably: While the maximum average corporate tax rate for businesses in Switzerland dropped by 4.07% over the past 9 years, this figure is just 0.09% lower today than one year ago. In terms of top tax rates for individuals, a year-on-year comparison reveals a slight 0.09% increase in the average income tax rates paid in Swiss cantons.
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