In an intercantonal comparison of the taxation of individuals and legal entities, the Canton of Bern is still one of the nation's lowest-ranked cantons. The canton is currently struggling with the upcoming Corporate Tax Reform. This is only one of the many findings of the “Bern Tax Monitor 2015” which was prepared jointly by KPMG and the Trade and Industry Association of the Canton of Bern.
A summary of the key facts revealed by the analysis:
Adrian Haas, Director of the Trade and Industry Association of the Canton of Bern (HIV), is convinced that “there is an urgent need to take action with regard to legal entities.” The HIV's concrete demands regarding corporate taxation:
Even after the tax revisions of 2012 and 2014, as well as the recently adopted revision for 2016, tax rates for individuals still remain unattractive in the Canton of Bern. Taxpayers in all categories – particularly business executives – have a much higher tax burden in the intercantonal comparison. This results in a situation in which companies have difficulties recruiting executives and many high-income individuals move their residences outside the canton. The consequences are economic weakness, a loss of the tax base and additional commuting.
“The Bern Tax Monitor 2015 illustrates in a well-founded, objective manner that taxes represent a considerable location disadvantage in the Canton of Bern. This holds true for both businesses and individuals,” explains Kurt Rohrbach, President of the HIV, and goes on to explain:
The “Bern Tax Monitor” is a systematic, intercantonal comparison of the tax competitiveness of the Canton of Bern, particularly with regard to neighboring cantons. It analyzes the canton's attractiveness in terms of corporate taxation, individual taxation, location quality and revenue structure. The “Bern Tax Monitor 2015” was prepared jointly by KPMG and the Trade and Industry Association of the Canton of Bern. It was prepared for the first time in 2012 and is published in the fall of every year.
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