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What does the Tax Proposal 17 mean for my business?

The Tax Proposal 17

The Tax Proposal 17 (TP 17) aims to maintain and further strengthen the fiscal attractiveness of Switzerland as a business location in the long term. By introducing a comprehensive reform package, the Federal Council is seeking to achieve international acceptance of Swiss corporate tax whilst ensuring the competitiveness of businesses in Switzerland in the long term.

The following principal measures are planned in order to ensure the fiscal attractiveness of Switzerland as a business location in the long term:

  • Introduction of a patent box: income from licences, together with research and development expenses, should qualify for tax benefits.
  • Transitional rule: companies can disclose hidden reserves (goodwill) by way of a “step-up”, and write them off for tax purposes. Taxable profit will be reduced as a result.

The proposal is expected to come into force on 1 January 2020. We will be happy to help you to understand the fiscal consequences for your business and show you how to adopt an active approach to the reform. Use our tool or send us your contact details today so that we can arrange a personal appointment with you.

 

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Stay informed

We are closely monitoring the political debate and contributing actively to technical working groups involved in the design and implementation of the proposal. We will be happy to keep you informed of the latest developments and explain how you can adjust the tax planning of your business in line with the TP 17.

Your experts

Armin Marti
Armin MartiPartner and Leader Tax Policy
Dr. Marc Schmidli
Dr. Marc SchmidliPartner Valuation & Modelling