Second Corporate Tax Reform Act – Main Features and Expected Results
In view of enhancing its attractiveness, in particular from a tax standpoint, Switzerland has undertaken its second important tax reform, which follows the first one which took place in 1997. Whereas the first reform enhanced Switzerland’s attractiveness for holding structures, the modifications which were approved during the federal poll of February 24, 2008 aim at improving the situation of investors and of businesses, in particular those organized as partnerships. Part of the innovation resulting from the reform will already enter into force on 1 January 2009. The other ones are likely to be effective as of 1 January 2011.
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