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Corporate Tax Reform

A public vote on May 19, 2019 approved a long awaited corporate tax reform. The main objective of the changes 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 regulations) that were in the focus of dispute with the EU and the OECD. A bundle of new measures will strengthen Switzerland’s attractiveness as a hub for international business.