ARTICLE · 05 MAY 2009

Corporate Tax Reform II

MLL Meyerlustenberger Lachenal Froriep Ltd

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As at beginning 2009 the first set of statutory changes related to the corporate tax reform II (the “Reform”) will be enacted.

SwitzerlandTax

Michael Fischer

As at beginning 2009 the first set of statutory changes related to the corporate tax reform II (the "Reform") will be enacted. The Reform extends the so called corporate tax reform I of 1998 which, among other things, eased the taxation of holding structures and abolished tax on equity at federal level.

The Reform is tailored to benefit SMEs, whether organised as corporations or sole traders, with a wealth of tax planning opportunities. This newsletter describes the tax related measures to be implemented and explains their relevance to everyday business needs.

I. Measures

Essentially, the proposed measures can be grouped in (i) mitigation of so called economic double taxation, (ii) tax relief for corporations and (iii) mitigation of certain taxes hemming restructuring.

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