Tax rates in Vaud Switzerland

Vaud Fribourg Neuchâtel Jura Bern Appenzell Innerrhoden Appenzell Ausserrhoden Schaffhausen Nidwalden Obwalden Corporate Income Tax Rates 2020 Combined effective corporate income tax rates for tax year 2020 including federal, canto-nal and communal income taxes on net profit before taxes. Tax rates may vary in different communities withi 2019 Tax Rates Switzerland Transforma Tool. Solothurn Basel-Land Lucerne Aargau Zürich Basel-Stadt Zug Uri St. Gallen Glarus Graubünden Ticino Valais Geneva Vaud Fribourg Neuchâtel Jura Bern Appenzell Innerrhoden Appenzell Ausserrhoden Schaffhausen Nidwalden Obwalden Taxable income CHF (capital city) 100'000 300'000 1'000'000 Lowest. Cantonal taxes. The cantons are free to decide on their own tax rates. They have the power to charge any tax that the Confederation does not claim exclusive rights over. This means that the tax laws and tax rates vary widely from canton to canton

You can find out if your company is liable for VAT on the Swiss government website. The standard VAT tax rate in Switzerland is 7.7%. A lower rate of 3.7% is charged for the hotel industry. Food, books, and newspapers are taxed at 2.5%, while medical, educational, and cultural services are exempt from VAT 2020 corporate tax rates in Switzerland 6 2020 corporate tax rates in the EU and Switzerland 7 2020 corporate tax rates in OECD and G20 countries 8 Comparing taxes: natural persons 9 Vaud 14.00% Geneva 20.13% Valais 21.63% Berne 12.32% Lucerne 12.74% Obwalden 12.66% Nidwalden 12.64% Uri 12.43% Glarus 14.13% Schwyz 11.91% Zug 21.15% Zurich. The average corporate tax rate for Switzerland as a whole is at around 14.9% at present, following 15.1% in the previous year. When KPMG first began tracking these rates in 2007, the average ordinary corporate tax rate for companies domiciled in Switzerland was over 20%. Switzerland's standing is good in an international comparison

  1. If you make CHF 50'000 a year living in the region of Zurich, Switzerland, you will be taxed CHF 8'399.That means that your net pay will be CHF 41'602 per year, or CHF 3'467 per month. Your average tax rate is 16.8% and your marginal tax rate is 26.9%.This marginal tax rate means that your immediate additional income will be taxed at this rate
  2. Tax rates in Switzerland; Paying taxes; Feedback Getting in touch with ch.ch. A service of the Confederation, cantons and communes. Swiss Confederation. Terms and conditions. Twitter (external Link, new window) Youtube (external Link, new window
  3. Due to the federalist tax system in Switzerland, the taxation of income and assets varies not only by canton but also by individual muncipality. With the Tax Comparison from comparis.ch, you can find out how much you could save on taxes in another muncipality within the same canton. Simply enter the relevant data for the calculation of taxes.
  4. The residents of Vaud are among the highest taxed in Switzerland. In 2016, a single person in Lausanne earning CHF 100,000 paid CHF 16,050 in cantonal and communal tax on top of CHF 1,840 of federal tax
  5. The OECD Taxing Wages 2017 report placed the average income tax rate in Denmark for an annual income of 412,555 kroner (just over 64,000 Swiss francs) at 36.2%. The highest marginal income tax rate applied in Denmark is 51.95%. 7. Netherlands . Marginal income tax rates in the Netherlands range between 8.9% and 52%
  6. The standard VAT rate is 8%. Certain goods and services are subject to a reduced rate of 2.5% and others (e.g. most banking services, insurance premiums, residential real estate, education, health and regulated Casinos) are exempt. A special 3.8% rate applies to the hotel and lodging industry

Tax on the net amount is paid to the commune, canton and the federal government. The rates of tax differ from commune to commune but for the sake of comparison, the maximum rates of all combined are: Valais - 36.5% Bern - 41.4 18 TI Per estate, bank/savings balances up to CHF 50,000 are tax-exempt. 19 VD The listed tax rates relate solely to cantonal tax. Many municipalities levy a municipal tax in addition. This amounts to 100% of the cantonal tax. The rate is reduced by half if the deceased or the donor is a foreigner and has never been in gainful activity in. For example, the effective communal tax of the city of Geneva is 45.5% of basic cantonal tax. The highest communal tax rate is 51% of the basic cantonal tax and is levied in the communes of Chancy and Avully. On the contrary, the lowest communal tax rate is applicable in the communes of Genthod (25%), Cologny (29%), and Vandoeuvres (31%) SERVICES. Regardless of your projects, your needs, or your stage of development, the Office for Economic Affairs in Vaud and its network of partners can provide aid and support that is targeted, personalized, and free of charge to all companies. The Office for Economic Affairs in Vaud can provide particular help with the following steps

Switzerland: The government of the canton of Vaud has just announced that the corporate tax reform (CTR III) will enter into force on the 1 st of January 2019, without waiting for the federal tax project to be adopted (Tax Proposal 17). So, from 2019, the total effective rate of tax on profits (Confederation, canton and municipality) for legal entities domiciled in Vaud will be 13. Taxes in Switzerland and in Vaud Canton 14 Health insurance 16 Insuring your belongings 18 Getting around Vaud Canton 20. 3 You can find everything that Switzerland has to offer in Vaud Canton. The diversity of the landscape is stunning, ranging from the peaceful shores of Lake Geneva and the vineyards of the Lavaux region, now 2019 corporate tax rates in Switzerland 6 2019 corporate tax rates in the EU and Switzerland 7 2019 corporate tax rates in OECD and G20 countries 8 Comparing taxes: natural persons 9 Vaud 24.16 Geneva 21.47 Valais 21.64 Berne 12.32 Lucerne 12.74 Obwalden 12.66 Nidwalden 14.92 Uri 15.68 Glarus 15.19 Schwyz 14.51 Zug 21.15 Zurich 17.40 St.

Tax rates and tax multipliers in Switzerland - www

Corporate income tax rates in the cantons - 2016 and 2017 the cantons of central Switzerland continue to lead the tax league. the majority of cantons did not make any changes to their ordinary tax rates. While lucerne raised tax rates slightly, Schaffhausen, Grisons and Solothurn reduced their corporate income tax rates. only Ur When purchasing a real estate property in Switzerland, the transfer tax is generally imposed at a tax rate ranging from 0,8% to 3,3%, depending on the Swiss canton in which the respective estate is located, but there are Swiss regions that no longer apply this tax If you are considering moving to Switzerland, be sure to look into the taxes of the specific canton in which you are interested in living as each canton varies widely on the rates and things they tax. Popular cantons like Basel-Landschaft, Bern, Geneva, Vaud, and Zurich have higher income tax rates of around 30% tax rate for all corporations in Vaud from 22.8% to 13.8% in 2020. • Canton of Geneva: The canton of Geneva will lower the headline tax rate for all corporations from 24.2% to 13%. • Canton of Neuchâtel: Neuchâtel started to decrease the income tax rate in 2012; by 2016, it will tax all corporations at a rate of 15.61% The article gives a short and comprehensive overview of the taxation of individuals in Switzerland. It also compares the tax rates of various cantons/cities within Switzerland. To the full article (PDF, 291 Kb) * Christoph Rechsteiner. Your team. Christoph Rechsteiner Tax Partner . T +41 44 254 99 79 Emai

Source: KPMG Switzerland. Corporate income tax rates in the cantons - trend 2007 to 2019 The recent dip in average Swiss tax rate is attributable primarily to the cuts in Basel-Stadt and Vaud. The trend is set to continue with a larger fall in 2020 when new legislation (TRAF) is expected to come into force For Zurich cantonal taxes, the above rates can be applied directly. For the additional municipal taxes, the above rate has to be multiplied by the respective municipal tax factor, which varies between 0.76 and 1.34 (City of Zurich: 1.19). For church tax the basic tax above is multiplied by the church tax factor, which is between 0.06 and 0.15. Swiss income taxes are in general regulated by federal tax law (FTL) and 26 cantonal tax laws. However, all cantonal tax laws are required to comply with the general principles as stated in the Federal Tax Harmonization Law (THL), but the amount of deductions and the tax rates are at the discretion of the cantons Re: Tax Liability in Vaud. Just to highlight to what has already been said, that in Switzerland there are 2 tax systems, with different calculations and different rates, so there is no 'correct' tax. Generally, foreigners like you with B permit (not married to Swiss) for the first 5 years are taxed at source Rate. Tax is imposed at both the federal and cantonal/communal levels. The federal tax rate of 8.5% is levied on net income (since income and capital taxes are deductible in determining taxable income, the effective tax rate is 7.8%). Taking into account both the federal and the cantonal/communal income tax, the combined

Switzerland's tax rates: a complete guide for expats

  1. Swiss tax rates vary depending on your canton of residence, marital status, whether your spouse is earning, and how many dependent children you have. If you register as a practicing member of a recognised religion in Switzerland you will also be charged church tax on top of the normal rate
  2. ed by the local authorities, not by the accommodation owner. The average amount CHF 3.75 per person per night
  3. More than 100 possible tax deductions are available in Switzerland, with some being broadly applicable while others only apply to a very limited number of situations. In Switzerland, taxes are levied on federal, cantonal and municipal levels. Federal income tax deductions are identical for all taxpayers
  4. This tax is called withholding tax. The employer pays this tax directly to the Swiss tax authorities. The amount varies by canton and can change each year. Please note: as well as paying their withholding tax, employees with a gross annual salary of over 120,000 francs also need to fill out a standard tax return each year

Tax payable is calculated by application of the ordinary progressive tax rates to the agreed tax base. A married taxpayer with two children and a deemed income of CHF 400'000 would pay tax approxi-mately as follows in Zug, Gstaad, Klosters, Geneva and Lausanne (wealth taken into consideration pursuant to table at question 7) , non-Swiss dividends). Tax payable is calculated by application of the ordinary progressive tax rates to the agreed tax base. CANTONAL AND COMMUNAL RATES VARY. Switzerland, despite its relatively modest size, has 26 cantons that are further sub-divided into approximately 2350 local communes. Tax is levied at Federal, cantonal, and communal levels Tax laws in Switzerland require employers to withhold tax and social security contributions from employee wages. Swiss income taxes are levied at the federal, canton, and municipal levels, meaning taxation rates can vary significantly and payroll departments should ensure they understand the applicable regulations 1.6.3 Profit tax rates for corporations und cooperatives The profit tax for the basic cantonal tax is designed proportionally and will amount to 8.0% of profits after tax until 31.12.2020; as of 01.01.2021, the tax rate will be reduced to 7.0%. At present, for a corporation in Opfikon, the tax rate is 16.11% of after-tax profits, whic

The income tax rates for individuals in Switzerland are progressive: the higher the income, the higher the applicable tax rate. The following list shows the income tax rates for 2020 tax year in the Cantons of Zug, Lucerne, Zurich, and Schwyz for individuals with a taxable income of CHF 150'000 or CHF 500'000 per year. However, it should be. Montreux levies one of the highest tourist taxes in Switzerland. Photo by Fabrice COFFRINI / AFP. The Local Switzerland. news@thelocal.ch. @thelocalswitzer. 20 July 2021. 12:39 CEST. If you are vacationing in Switzerland this year, be aware that tourist taxes vary widely depending on your destination. This is what you should know

The Swiss Tax System Flat-rate price for schools: CHF 5 / unit ISSN 1664-8447 2 nd edition 2019. 1 VD Vaud VS Valais ZG Zug ZH Zurich. BE VS TI GR SG FL UR NW OW AI GL SZ ZG AR VD FR NE GE SO LU AG ZH TG SH BL JU BS. Adapted map of Switzerland, administrative divisions Wiimedia Commons, UBS, CC B-SA 3. 5 According to Swiss tax legislation, you are tax resident at the place where you intend to stay permanently, and which determines the center of your personal and professional interests. Additionally, you would also be considered a resident for tax purposes if you remain in Switzerland for a protracted period of more than 90 days, or 30 days if. This option contributes to Switzerland's status as a tax haven, and has induced many wealthy foreigners to live in Switzerland. In 2011, the federal income tax varied from a bracket of 1% (for single tax payers) and 0.77% (for married taxpayers) to the maximum rate of 11.5%. Individuals earning below 13,600 and couples earning below 27,000. The owner has to file a tax return in Switzerland each year. In addition to Swiss tax factors, total global income and wealth has to be declared to assess the applicable tax rate. If the taxpayer does not of global income and wealth, he is no longer entitled to deduct debts or debt interest. In addition, the maximum tax rates apply. e) Tax plannin Under current rules Swiss cantons can offer preferential tax rates to certain companies, mostly multinationals with most of their activity abroad. This is now changing. They are special low tax deals Swiss cantons offer only to specific companies. In the canton of Vaud, the regular company tax rate is 21.65%

Swiss taxes are levied on at least three different levels: The direct federal tax (marginal rate: 11.5%) is uniform throughout Switzerland and only due on income. The cantonal tax varies from canton to canton and is levied on income and wealth Many municipalities and some cantons impose real property taxes on real estate located in Switzerland. The rates usually range from 0.05% to 0.3%, levied on the value of the property. The rates and the coefficient vary from canton to canton. Switzerland - More data and information. Guide to buying houses and registering property sales in.

Zug as the most attractive place in Switzerland for companies to relocate to, because of its attractive tax rates. Zug is known as the crypto valley of blockchain and fintech companies. Swiss Taxes. In Switzerland, taxes apply in switzerland at federal, cantonal and municipality level. on cantonal capital tax since January 1, 2009. The tax rate imposed on companies in Switzerland depends on the type of legal entity and the company's purpose and activity. Swiss partnerships, in brief, are not considered as legal entities in Switzer-land and therefore, their profits and net worth are taxed directly to th Cantons with an annual model: Fribourg, Geneva, Ticino, Vaud, Valais. Rates remain cantonal. The ecclesiastical tax linked to the employee's confession, which produces an N or a Y, is levied together with the withholding tax in all cantons The canton of Vaud lowered its company tax rate at the beginning of 2019 so there is no significant change this year, although commune level tax rates may change. In the municipality of Lausanne the 2020 rate is 13.99%. Geneva's new company tax rate comes into force on 1 January 2020

Switzerland tax rates vs US tax rates. Just like in Switzerland, taxes in the United States are levied at both state and federal levels - which sees large differences in income tax paid in different parts of the country. Federal income tax rates range between 10 per cent and 40 per cent and depending what state you live in you can pay an. National Tax Conference. EY's National Tax Conference is a leading tax event in Switzerland and will take place on 22-23 November 2021. The conference is popular within the tax community thanks to high-quality content across the areas of policy, technology and processes. More details there is a tax exemption of CHF 82'839,00 for single people and CHF 165'678,00 for married couples. This tax exemption is increased by CHF 41'420,00 for every dependent child (as of 2014). Beyond this tax exemption, the bill is inflated since the maximum capital tax rate is one of the highest in Switzerland However, in Switzerland, capital gains are generally tax-free. It means that investing in the stock market for the appreciation of stocks or ETFs is very efficient. You can double your money without paying taxes on it. This appreciation will still increase your wealth tax, so will any income A canton is deemed a high-tax canton if the (cantonal and communal) tax rate is at least 13.50%. Which means that only the Canton of Zurich is able to benefit from this rule. • Cap on tax relief Tax relief on profit derived from the three aforementioned privileges is capped at 70% (i.e at least 30% of the taxable profit is liable for taxation)

Swiss Tax Report 2021 - KPMG Switzerlan

On cantonal level, tax rates vary heavily with a maximum marginal rate in Zurich of approximately 41.27%, compared to 22.94% in Zug of, 32.58% in Lucerne, 41.50% in Lausanne and to 48.04% in. In Vaud, profit tax can be credited against the equity tax. Cantonaltax holiday if granted, is usually applicable to equity tax as well. vDividend (formal and constructive) as well as interest paid on bonds issued by a Swiss-based entity are subject to withholding tax (35%)

Winnings from casino games that are earned in Swiss casinos are still tax-free. Winnings arising from online participation in casino games, provided that these are permitted in Switzerland, and winnings arising from participation in large-scale games such as lotteries, sports betting and large-scale skill-based games (example: online Jass from Swisslos), are tax-free up to CHF 1 million Swiss cantons are on track to implement Swiss Tax Reform on time. Swiss voters have approved the Swiss Tax Reform (TRAF). It will enter into force as of 1 January 2020. The tight time frame for the implementation at cantonal level required prompt actions by the cantonal legislators The revised tax at source legislation (Impôt à la source/Quellensteuer) will enter into force on 1 January 2021. The aim of this revision is to ensure compliance with equal treatment rules stipulated in the EU/EFTA agreements on the free movement of persons by eliminating disparities in treatment between individuals subject to tax at source and those under ordinary taxation as well as.

The rate of capital gains tax in Switzerland depends on the duration of ownership and the extent of the profit. The Canton Valais in particular has one of the lowest capital gains tax rates of any of the 26 cantons and Canton Obwalden has the lowest rate in the country. 5) Inheritance tax JU Jura 20.89% VD Vaud 21.65% 13.79% LU Lucerne 12.32% ZG Zug 14.6% 12% NE Neuchâtel 17.01% 15.61% ZH Zurich 21.15% 18.2% Current tax rates and anticipated tax rates with CTR III Reference date for current rates: January 2016 Reference date for anticipated rates following CTR III: January 201 With the planned uniform tax rates, the tax burden could fall significantly for companies taxed at standard rates. However, this would result in a significant increase for current special-status companies in Geneva and especially in the Canton of Vaud (from roughly 11 percent to 13 percent in Geneva, and 4 percent to 13.8 percent in the Canton of Vaud)

Corporate Tax Reform III: Vaud and Geneva Come Up from

Income Tax Calculator 2021 - Switzerland - Salary After Ta

In Switzerland, Value-Added Tax (VAT) is levied at a standard rate of 7.7%. A reduced rate of 2.5% applies to some goods such as medicine, newspapers, books and food. Further, accommodation services (hotels) are taxed at a special rate of 3.7%. Switzerland has not reduced its VAT rates due to COVID-19 so far Gruezi RIP Freunde, Welcome back to the Switzerland series!. Today questions are: when and how will my Pillar 2 & 3 be taxed? We've took a look at the Swiss Pension System in a previous post. We've seen how Pillar 1, 2 and 3(a) work. We've seen that Pillar 2 & 3a are pre-tax investments thus when you withdraw them as lump sum you have to pay a tax named Kapitalauszahlungssteuer Tax Credits, Returns and Remittance. Switzerland's tax year is identical to the United States (January 1 - December 31). Employers file tax returns by January 31 of the following year, and resident employees must file their returns (along with any taxes owed) by March. Specific filing requirements vary by canton. Tax Rate Char Switzerland fears impact of minimum corporate tax rate This content was published on Apr 27, 2021 Apr 27, 2021 Global corporate tax reform could threaten Switzerland's status as a hub for. How to calculate your salary after tax in Switzerland. Follow these simple steps to calculate your salary after tax in Switzerland using the Switzerland Salary Calculator 2021 which is updated with the 2021/22 tax tables.. Enter Your Salary and the Switzerland Salary Calculator will automatically produce a salary after tax illustration for you, simple

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Swiss canton faces 'mother of all battles' over plan to cut tax rate to 13.49 per cent Thu, Aug 25, 2016, 15:39 A rate of 13 per cent would leave Geneva with the third most attractive. tax rate of 13.99% (with an absolute minimum of 13.48%). The canton of Vaud already reduced its corporate income tax rate from 23.5% (Lausanne) to 13.79% since 2019 (and approved by popular vote on 20 March 2016 with an astonishing majority of 87%). c. Reduction of capital tax for companies - the TRAF allows cantons to introduce reduce Review the 2020 Switzerland income tax rates and thresholds to allow calculation of salary after tax in 2020 when factoring in health insurance contributions, pension contributions and other salary taxes in Switzerland. One of a suite of free online calculators provided by the team at iCalculator™. See how we can help improve your knowledge of Math, Physics, Tax, Engineering and more * B ern - After paying the tourist tax the visitor receives the Bern Ticket from the accommodation provider which entitles the visitor to free public transport & discounted public wi-fi access. *CHF 4.30 full rate = CHF 2.80 kurtaxe + CHF 1.50 Bern Ticket supplement *CHF 2.90 youth hostel rate = CHF 1.40 kurtaxe + CHF 1.50 Bern Ticket supplemen

Switzerland's tax rates: a complete guide for expats

Comparison of cantons and municipalitie

Vaud plans tax cuts - Le News - Swiss New

Broadly speaking, wealth taxes in Switzerland are quite low. The marginal tax rate on wealth tops at 0.3% when you reach CHF ~3.2m in assets. In addition - and unlike income taxes - there is little difference between the single and the married rates You pay a percentage of your state taxes in county taxes. In 2017, the cheapest county was Greng with 32%, and the most expensive was Jaun with 100%. If you paid 5000 CHF, you would pay 5000 CHF to Jaun and only 1600 CHF in Greng. This difference is a 3400 CHF difference just for moving county in the same state Toward corporate tax reforms Switzerland is currently working on reforms to its corporate tax system. With a majority of 66.4%, Swiss voters approved the Federal Act on Tax Reform and AHV Financing in a public vote on 19 May 2019.The new tax provisions are intended to achieve international acceptance, while safeguarding and enhancing Switzerland's appeal for multinationals and SMEs Capital gains tax can be deferred only if the apartment is your primary residence (ie, where you are registered) and you are selling in order to buy another property in Switzerland, which you must do within two years or you become liable for the CGT

Income Tax in Switzerland Compared - moneyland

Taxes in Lausanne, Switzerland - Teleport Citie

Tax in Switzerland - Swiss Property Taxes Explained

These documents are requested and reviewed by most tax authorities. In the worst-case scenario, if important documents are missing, or if the costs cannot be verified by the tax office, only the flat-rate deduction will be permitted. If you decide from the beginning to use the flat-rate deduction, it is not necessary to keep invoices and receipts Calculate your withholding tax in Switzerland. For year . I live in canton . I am . I have . I am . I am . years old . I make . CHF . gross . AHV (Old Age and Survivors's ins.) · 5.30% - 265.00 CHF. ALV (Unemployment ins.) · 1.10% - 55.00 CHF. NBU (Non work-related accident ins.) · 0.70% - 35.00 CHF. PK (Savings contrib. pension fund. The highest marginal tax rate is found in Sweden, 76 percent, and the lowest in Bulgaria, 29 percent. In general, the Nordic and the Western European countries have the highest effective tax rates. Introduction. High marginal tax rates on personal income have received renewed interest in recent years

Switzerland - Individual - Taxes on personal incom

While the federal tax rates are lower than American tax brackets, it's important to remember that cantonal and, in some places, municipal taxes apply. Cantonal tax rates can vary widely, meaning some Americans living in Switzerland may pay a higher tax rate than in the U.S. With this in mind, you should look at your entire Swiss tax picture. Taxes are levied at a federal, cantonal and municipal level in Switzerland. The federal tax is levied on the income of private individuals, and the rates are the same throughout the country. Cantonal taxes vary, as the cantons are free to charge the taxes they want. Municipal taxes are regulated by cantonal tax legislation, but the. In 2015 the average cantonal, municipal and church tax rate in the municipality for a couple with two children making CHF 80,000 was 4.5% while the rate for a single person making CHF 150,000 was 17.4%. The canton has an average tax rate for those making CHF 80,000 and a slightly higher than average rate for those making CHF 150,000 estate tax US Switzerland, estate tax treaty US Switzerland, tax treaty US Switzerland, VT ETF, investing, taxes, international taxes, broker, Interactive Brokers, DEGIRO PREVIOUS POST ← From poverty to more than 50% savings rate with long time reader 1000000CHF (Your Story #1 The Personal Income Tax Rate in Switzerland stands at 40 percent. Personal Income Tax Rate in Switzerland averaged 40.09 percent from 2004 until 2020, reaching an all time high of 40.40 percent in 2005 and a record low of 40 percent in 2008. This page provides - Switzerland Personal Income Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news

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Tax system problems result in CHF1

4 times more than Switzerland Total tax rate > % of commercial profits: 29.1% Ranked 143th. 46.3% Ranked 58th. 59% more than Switzerland. As Switzerland harmonises its corporate tax regime with international standards, the number of available tax incentives for businesses will diminish, while the effective tax rate will rise. EY Switzerland's Kersten Honold and Kilian Bürgi discuss how cantonal 'tax holidays' provide an alternative to maintain rates below 10% at the federal level and used not only in tax matters, but also for other purposes (i.e. as trade register number, for custom purposes). Its legal basis is the Swiss Federal Act on the UID dated 18 June 2010 (UIDG for its acronym in German [SR 431.03]) as well as the respective Swiss Ordinance on th From the data there, Switzerland's income tax rates don't appear to be much lower (VAT is much lower though, but it doesn't appear to be what you are asking). - xngtng May 21 at 9:42. @xngtng updated to include both types of taxes - JonathanReez May 21 at 9:44. Switzerland's much-anticipated tax reform introduces a number of measures that will ensure it remains an attractive location for innovative businesses. Hendrik Blankenstein, Caterina Colling Russo and Oliver Jäggi of Tax Partner AG - Taxand Switzerland examine the pull of these tax incentives, while also considering the changes from a transfer pricing perspective