At a glance


Corporate Income Tax Rate 4 - 24.9 %
Tax rate applied on capital gains participation exemption
Tax rate applied on branch profits 4 - 24.9 %
Other taxes (local or state tax) yes
Average total effective tax rate on corporate profits 4 - 24.9 %
Withholding taxes (standard rates)  
on dividends 35 %
on branch profit remittance N.A.
on interest N.A.
on royalties N.A.
Loss carry back period N.A.
Loss carry forward period 7 years


Switzerland (German: die Schweiz/ French: la Suisse/ Italian: la Svizzera/ Romansh: la Svizra), officially the Swiss Confederation (Confœderatio Helvetica in Latin), is a federal republic consisting of 26 cantons, with Bern as the seat of the federal authorities. The country is landlocked by Germany to the north, France to the west, Italy to the south, and Austria and Liechtenstein to the east. Switzerland is geographically divided between the Alps, the Central Plateau and the Jura. Among them are the two global cities and economic centres of Zürich and Geneva. The Swiss Confederation has a long history of neutrality —it has not been in a state of war internationally since 1815— and did not join the United Nations until 2002. Switzerland is home to many international organisations, including the World Economic Forum, the International Olympic Committee, the Red Cross, the World Trade Organization, FIFA, and the second largest UN office. Switzerland comprises three main linguistic and cultural regions: German, French, and Italian, to which the Romansh-speaking valleys are added. The Swiss therefore do not form a nation in the sense of a common ethnic or linguistic identity. The strong sense of belonging to the country is founded on the common historical background, shared values (federalism, direct democracy, neutrality) and Alpine symbolism. (Source: Wikipedia)


CTA Members in Switzerland

Bernhard Auf der Maur Bernhard Maur
Telephone: + 41 41 819 6060 E-Mail: bernhard.auf.der.maur@corptax.org
Richard Wuermli Richard Wuermli
Telephone: + 41 44 225 8585 E-Mail: richard.wuermli@corptax.org