Comparison of Cantons | KPMG | CH

Comparison of Cantons

Comparison of Cantons

Since 2007, Switzerland’s privileged taxation of holdings, mixed and domiciliary companies has been under increasing international pressure, in particular from the European Union and the OECD. The federal and cantonal governments have reacted and are currently reshaping the Swiss tax legislation. The Federal Council submitted the dispatch on the "Federal Act on Tax-Related Measures to Strengthen the Competitiveness of Switzerland as a Business Location" to Parliament in June 2015. On 17 June 2016, Parliament adopted the Corporate Tax Reform III regime. Because a referendum was launched and the required number of signatures were submitted, the Swiss people will vote on the Corporate Tax Reform III on 12 February 2017.



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Comparison of Cantons

Percentage of tax revenues originated from privileged taxed companies

Swiss Corporate Tax Reform III

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