Taxes

Tax Proposal 17 follows the rejected Corporate Tax Reform III to modernize corporate taxation and secure Switzerland's attractiveness as a business location. It will cost the federal budget 750 million francs and bring additional supplementary contributions for poor cantons.

After rejecting the USR III, the Federal Council opened the Tax Proposal 17 for consultation to harmonize corporate taxation internationally. The proposal includes, among other things, cantonal patent boxes and higher taxation on dividends.

The withholding tax in Switzerland aims to prevent tax evasion and is explained in a blog series by Findea. A Federal Court ruling clarified that informal payment requests do not constitute legally binding decisions and are therefore contestable.

The withholding tax in Switzerland combats tax evasion, with beneficiaries being able to reclaim it under certain conditions. Refunds are made by cantons or directly for legal entities.

The withholding tax in Switzerland is levied as a source tax on proceeds such as dividends and interest, with tax rates varying between 8% and 35%. Debtors must remit the tax, which is ultimately borne by the beneficiary.

The withholding tax in Switzerland aims to prevent tax evasion by making the declaration of income and earnings inevitable. It is a withholding tax, where the payer remits the tax and the recipient can reclaim it upon disclosure of all income.

Discussions on the abolition of the marriage penalty and the tax consideration of third-party child care costs are once again shaping the tax reform debate. Criticism comes from the FDK, which considers the tax system complicated and the measure unconstitutional.

In Switzerland, the abolition of the marriage penalty is being discussed, as married couples pay more taxes under the same conditions than unmarried ones. A new model "multiple-rate tariff with alternative tax calculation" is planned after previous proposals were rejected.

Federal Council proposes increase in deductions for third-party childcare costs; criticism for interfering with the cantons' tax authority. Expected tax revenue losses are to be offset by more employed persons.