ARTICLE · 22 JUNE 2016

Swiss Parliament Agrees On CTR III

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Known as Corporate Tax Reform III, it will see an end to preferential cantonal tax regimes and certain federal tax regimes.

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Earlier this month the Swiss parliament approved proposed changes to the country's tax system. Known as Corporate Tax Reform III (CTR III), it will see an end to preferential cantonal tax regimes and certain federal tax regimes.

In recent years Switzerland has faced increasing pressure from the EU and OECD regarding its preferential tax regimes. The cantonal privileged taxation for holding, domiciliary and mixed companies and the federal tax arrangements for principal companies and finance branches draws particular attention and scrutiny. The goal of CTR III is to abolish preferential tax regimes and at the same time, maintain Switzerland's attractiveness and strength in the market.

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