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Basel-Stadt reduced the profit tax to 13% and with patent box deductions to up to 11%. The tax reduction applies retroactively from January 1, 2019.

The management of larger corporations is legally assigned to the board of directors, which, however, may delegate it with statutory authorization. A valid delegation requires an organizational regulation or a board of directors' resolution.

In larger corporations, the board of directors can delegate management tasks if the statutes allow this. However, non-transferable tasks remain with the board of directors.

Shareholder loans can be used as a means of corporate restructuring, with profit-effective waivers of claims representing restructuring gains. For tax purposes, they are treated as non-profit-effective if it is hidden equity or if granted during poor business performance.

The withholding tax of 35% on dividends can be fully reimbursed for actors residing in Switzerland, for foreigners the respective double taxation agreement applies. The Dutch foundation "A." received a refund of only 20% of the withholding taxes, as it held under 25% of the shares and lost a discrimination lawsuit.

Dissatisfied taxpayers can use reconsideration or correction to challenge decisions or correct errors. Reconsideration is flexible and without deadline, correction fixes clear errors within five years.

A revision allows the amendment of a legally binding tax decision in the case of new, significant facts or procedural errors. The application often has to be submitted in writing, with justification, and within a deadline.

In cases of serious, identifiable defects, a tax decision can also be declared void after the deadline has passed. This happened in the case of a female doctor, whose excessive income assessment was declared void by the Federal Court.

In case of an objection to a tax assessment, the appeal must be made within 30 days; missed deadlines may be restored under serious reasons such as illness. Late appeals without valid reasons will not be accepted.