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Corporate Tax Reform III

Swiss parliament approved the Corporate Tax Reform III on 17 June 2016. The main objective of the reform is to align Swiss tax law with international standards while preserving and enhancing Switzerland’s attractiveness for international mobile companies. The reform will phase out some preferential corporate tax regimes (the mixed, domiciliary and principal company regimes) that were in the focus of dispute by the EU and the OECD. A bundle of new measures will strengthen Switzerland’s attractiveness as a hub for international business.