Attractive tax framework

Apart from a flat corporate income tax rate on a federal level, the cantons can choose their own tax rates. This leads to healthy tax competition among cantons, each striving to attract businesses.

In its most recent tax reform, Swiss cantons introduced additional incentives like tax holidays, a patent box regime, a research and development (R&D) super-deduction and a notional interest deduction to maintain appealing tax rates below 10% for businesses.

But it’s not just monetary benefits. The Swiss tax system is known for its clarity and efficiency, with streamlined processes and prompt decision-making by tax authorities.

Employee and employer can both terminate their working relationship in compliance with the notice period (normally up to 3 months) without any special reason. This flexibility allows you to hire your workforce as needed.

Local authorities enable companies to hire highly qualified experts and executives from abroad. It’s in Switzerland’s interest to attract top talent to contribute to the Swiss economy, no matter where it comes from.

People visiting Switzerland often get a smile on their face when they learn that a three-minute train delay is considered exceptional for Switzerland or that our tap water is better than most other countries’ bottled water. Switzerland is one of the cleanest countries in the world, with a modern and reliable public infrastructure you find almost nowhere else.