<iframe src="//www.googletagmanager.com/ns.html?id=GTM-MX3DVL" height="0" width="0" style="display:none;visibility:hidden"></iframe>Swiss corporate tax reform 2016 | Pestalozzi Attorneys at Law

Swiss corporate tax reform 2016

28.06.2016

On 17 June 2016 the Swiss parliament passed a corporate tax reform law. Key features of the forthcoming Swiss tax landscape are:

  • Reduced corporate income tax rates
  • Notional interest deduction
  • Step-up rules (e.g. company migration)
  • Patent box
  • R&D super-deduction

Am 17. Juni 2016 hat das Eidgenössische Parlament die Unternehmenssteuerreform III beschlossen. Kernpunkte der neuen Schweizer Steuerlandschaft sind:

  • Niedrigere Gewinnsteuersätze
  • Zinsbereinigte Gewinnsteuer (Fiktiver Zinsabzug auf Eigenkapital)
  • Step-up Regeln (Steuerneutrale Aufwertung stiller Reserven)
  • Patent Box (Output-Förderung)
  • R&D Abzug (Input-Förderung Forschung & Entwicklung)

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