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The Lucerne parliament rejects planned corporate tax increases and minimum tax, thereby keeping Lucerne an attractive business location. The tax increases were supposed to contribute 15% to the budget relief of CHF 194 million by 2017.

The Swiss income tax is based on "all recurring and one-time income" of natural persons, with taxable income divided into employment, asset, retirement income, and others. Tax-deductible expenses such as acquisition costs and general deductions are subtracted from total income to calculate taxable income.

Accounting provides information about the assets, earnings, and financial position of a company and also serves planning and control. It supports decision-making and is the basis for tax calculation.

Switzerland levies direct taxes such as income and profit tax directly from the citizen and indirect taxes such as value added tax, which are passed on. Personal taxes depend on economic capacity, object taxes on specific objects.

In Switzerland, communities fund public tasks through taxes without direct consideration as well as causal levies for special services. Taxes cover general financial needs, causal levies are tied to specific services.

In Switzerland, there are three VAT rates: 8% normal, 2.5% reduced for goods like food and medicines, and 3.8% for accommodations. Certain services like medical treatments are exempt from VAT.

Foundations can be exempted from taxes if, according to their statutes, they pursue public, charitable, or ecclesiastical purposes and actively implement these. An application for this must be submitted to the cantonal tax administration.

On September 22, 2014, the Federal Council opened the consultation process for Corporate Tax Reform III to abolish tax privileges for specific companies and maintain location attractiveness. The aim is to strengthen competitiveness and adapt the tax system to EU and OECD standards.

The Swiss commercial register creates protection of trust and transaction security through the official publication of relevant company data. It regulates liability, representation, and company domicile, supports creditworthiness, and legal enforcement.