Third Reform of Corporate Taxation: Selected Topics
Due to pressure by the European Union and the OECD, Switzerland just agreed to abolish the Swiss special tax regimes for holding, mixed, domiciliary and principal companies as well as the Swiss Finance Branch regime at the earliest by 2018. This newsletter focuses on two issues linked with the related legislative proposal of the third corporate taxation reform (RIE III). The newsletter first describes the step-up and deprecation of hidden reserves resulting from a change from the privileged tax regime to the ordinary tax regime (the step-up). Secondly, it examines the notional interest deduction proposal ("NID", also called the interest adjusted corporate income tax).
Back to overview