ARTICLE · 18 JUNE 2015

Corporate Tax Reform In Consultation Process

MLL Meyerlustenberger Lachenal Froriep Ltd

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In late September 2014, the Swiss Federal Council started the formal consultation process regarding draft legislation on a comprehensive reform of corporate taxation.

SwitzerlandTax

David Broenimann

In late September 2014, the Swiss Federal Council started the formal consultation process regarding draft legislation on a comprehensive reform of corporate taxation. The legislative project was driven by international pressure exercised by international bodies such as the EU and the OECD. The pressure mainly concerns certain cantonal tax regimes such as the holding company status and the mixed and domiciliary company status. The Swiss Federal Council now proposes to abolish these tax privileges. In order to preserve Switzerland's attractiveness as location for both domestic and foreign businesses, a number of changes to the existing corporate tax system are proposed. As these changes are expected to have a negative impact on the Swiss public revenue, certain compensatory measures are proposed as well.

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