Corporate taxes

As a federal state, Switzerland has a very diverse tax system. As a private individual, you pay direct federal, cantonal and communal taxes. Legal entities also pay a share of municipal taxes in some cantons, and even church taxes in some cantons. Nevertheless, according to the KPMG Tax Report 2020, many cantons also perform very well in a European comparison of locations. The canton of Zug, for example, with a tax rate of around 12%, is at the top of the list of locations with low tax rates after Guernsey and some (southern) eastern European countries. Compared to other cantons, however, property and rental prices are extremely high, so that another location such as the canton of St. Gallen with 14.5% corporate tax is rather more attractive.

The tax rate is an important aspect in the location selection process, but it is by far not the only one.