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Agreement in the tax fight between Switzerland and the EU

The agreement between Switzerland and the EU on corporate taxation is good news. It means that the EU will not take any measure against Switzerland in relation to its criticized tax regime, and that some of the measures already partially introduced by the EU will be lifted. In turn, Switzerland commits itself to remove controversial tax solutions on the cantonal level (Holding, administrative and mixed companies) and on the national level (principal companies, Swiss Finance Branch) in the context of the Corporate Taxation Reform III.

A small but important detail for the coming development: Switzerland commits itself in the agreement to pass new tax measures based on international standards, namely in the way they were set up by the OECD. These provide for internationally accepted alternative solutions to the cantonal tax regime. This catalogue of measure is the best guarantee that Switzerland will remain a leading location for companies worldwide also in the future.

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