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05 February 2019 / news

Update Tax Proposal 17

On 28 September 2018, the Swiss Parliament adopted the legislation for the Swiss corporate tax reform package, the Tax Proposal 17 (TP 17). TP 17 is expected to inter into force on 1 January 2020. A public referendum vote is however expected for TP 17 in May 2019.

The present contribution provides an overview of the new developments related to Swiss tax law and especially the Tax Proposal 17 (TP 17). The contribution presents the main measures linked to TP 17 and their potential impact on Swiss multinational companies and shows opportunities for those companies. TP 17 provides in particular for low tax rates (9% to 12%), a patent box regime based on the nexus approach, R&D super deductions, notional interest deductions and a step-up upon immigration or abolishment of the preferential tax regimes. The contribution also addresses changes in the field of withholding tax, income tax for individuals and VAT, as well as the abolition of the finance branch practice.

Please click here to read the whole article in French.



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