Many Swiss and foreign multinational corporations with a strong business presence in Switzerland are
affected by the changes in the Swiss tax system brought about by the new federal law on tax reform and AHV financing. An important part of this are the
provisions for the introduction of a patent box, which is intended to maintain and strengthen the attractiveness of Switzerland as a tax location.
We track the developments and reactions regarding the Steuervorlage 17 (SV17) / TRAF in the individual cantons for you.
The Steuervorlage 17 is taking on more and more form and the reduction in profits tax is, as with the CTR III, a fixed and undisputed part of the new tax reform.
On 19 May 2019, the Swiss people adopted the Federal Act on Tax Reform and AHV Financing (TRAF) with 66.38% of votes in favour. The core of the reform was the abolition of the tax privileged special status for holding companies, mixed companies and domiciliary companies.