• Switzerland Tax Features

  • Taxable Basis
    Switzerland tax resident companies are taxed on their worldwide income (except profits from foreign branches and foreign immovable property) whereas non-Switzerland tax resident companies are taxed only on income generated in Switzerland

    Taxable Period
    Accounting year

    Corporation Tax Rate(s)
    - Companies under Holding Companies regime at effective 7.83%
    - Other companies at 11.5% - 24.2% (combined Federal, Cantonal and Municipal taxes)

    Ordinary Tax Losses
    Can be carried forward for 7 years. No carry back

    Capital Gains
    Taxable under corporation tax except for qualifying participations which are exempt

    Capital Gains Tax Rate(s)
    Corporation tax rates apply except for qualifying participations which are exempt

    Capital Losses
    Can be set-off against taxable profits

    Stamp Duty
    Yes

    Capital Duty
    No

    Other Taxes
    Corporate net wealth tax at 0.001% - 0.5288%

    VAT
    Yes

    VAT Standard Rate
    8%

    VAT Reduced Rate(s)
    3.8%, 2.5% and 0%

    VAT Registration Threshold
    CHF 100,000

    VAT Filing & Payment
    Quarterly

Compare Switzerland to other jurisdictions and see the difference in corporation tax rates, tax residency requirements, VAT rates, capital gain taxes, etc.

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