Taxes

The SV17 introduces optional R&D deductions but limits the total relief from these and other measures to 70% of the taxable profits. New rules aim to strengthen competitiveness in the research sector, with cantons able to set certain minimum taxations.

Switzerland is reforming its corporate taxes, including the abolition of cantonal status companies and the introduction of a patent box that promotes research and development. With Tax Proposal 17, taxation increases for many companies, while the cantons are lowering their tax rates.

The Swiss Federal Council is responding to international trends with Tax Proposal 17 and aims to improve competitiveness. Following the rejection of Corporate Tax Reform III and increasing international pressure, there is an urgent need for action.

The Federal Council plans to refund the withholding tax even in cases of negligent non-declaration of income, in response to critical Federal Court rulings. This new regulation is intended to avoid double taxation, which until now was only provided for in cases of suspected tax evasion.

Married couples are often at a disadvantage with federal tax, which the Federal Court considers unconstitutional. The Federal Council proposes a "multiple-rate with alternative calculation" to remedy this.

Switzerland plans to subject foreign online retailers with revenues over 100,000 francs to VAT obligations to minimize competitive disadvantages for domestic companies. Small shipments under 65 francs remain exempt from import tax.

Cryptocurrencies pose a challenge in corporate taxation because there are no uniform accounting rules; potential entries include cash, receivables, securities, inventories, or intangible assets. Tax issues often remain unresolved, especially with cryptocurrencies that have properties extending beyond payment functions.

Cryptocurrencies are taxed individually, with specific legal claims leading to different taxes depending on the type of token. In Switzerland, they are subject to wealth tax and differentiated assessments depending on the canton.

Circular No. 43 explains the tax exemption for grants in culture, sports, and science, depending on specified criteria. Findea offers support in applying these tax rules.