Switzerland’s Corporate Tax Reform (TRAF)

Patent box to enhance Switzerland's tax attractiveness

Bucher Tax AG, taxes, Switzerland, Lucerne, Zug, international, BEPS, OECD, STAF, Steuervorlage 17, patents, swiss electorate, tax reform, tax advisor, tax consultant, corporate taxes, privat individuals, companies, establishments, tax planning, relocatio

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.

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Implementation of the Steuervorlage 17 / TRAF in the individual cantons

We track the developments and reactions regarding the Steuervorlage 17 (SV17) / TRAF in the individual cantons for you.

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Development after the vote on the CTR III through the Steuervorlage 17 to the TRAF

We always keep you informed about the latest developments regarding the Steuervorlage 17. Our presentation explains the new benchmarks of the SV 17 precisely and comprehensively.

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What does the Steuervorlage 17 have to do with the «Controlled Foreign Company» regulations?

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.

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Taxation of hidden reserves upon abolition of the special status under old law

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. 

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