Cantonal corporate income taxes 2014

The NZZ has published a listing of the cantonal corporate income taxes for the year 2014. It shows that taxes for legal entities are no longer decreasing.

Cantonal Corporate Income Taxes

The corporate income taxes vary from canton to canton. There are also variations within cantons themselves. The choice of a company's headquarter location can depend on the expected tax burden. The overview above provides an insight into the level of corporate income tax in the various Swiss cantons.

Major Cantonal Differences

The differences vary considerably depending on the canton. The tax burden is particularly low in the cantons of Central Switzerland. Particularly favorable conditions are found for legal entities in the canton of Lucerne. In the canton of Zug, Nidwalden and Obwalden, both Appenzells, and the canton of Schwyz, the tax burden on corporate income tax is also relatively low. The most expensive cantons are Basel-City, Vaud, and Geneva.

Cantonal corporate income taxes are an element that is significant in a location decision. However, normally other criteria are also considered so that the optimal corporate location can be chosen.

You can find the NZZ article at the following link.

   
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