On 12 February 2017, the Swiss will vote on whether to accept the Corporate Tax Reform Act III, a set of new rules that will affect how all Swiss companies are taxed. Historically, Switzerland has offered certain foreign companies lower taxation in order to attract them. According to the government, these special status companies employ around […]
Swiss corporate tax reform – patent boxes no panacea
Tages Anzeiger. The European Union (EU) doesn’t like the special tax deals that are offered to companies to entice them to set up in Switzerland. So the Swiss government is working hard to find a replacement. One element of their new plan is to offer patent boxes. A recent study by economists from BAK in […]
