The Swiss Parliament has approved a revised corporate taxation framework designed to maintain Switzerland's competitiveness while addressing international pressure for tax transparency. The framework, which will be implemented in phases starting January 2026, introduces targeted adjustments to the corporate tax system following Switzerland's implementation of the OECD minimum tax rate for large multinational enterprises.
Key elements include enhanced tax incentives for research and innovation activities conducted in Switzerland, a simplified regime for small and medium enterprises, and adjustments to withholding tax provisions for international transactions. The framework also introduces a standardized digital reporting system to reduce administrative burdens while improving compliance monitoring.
CGASwiss offers specialized tax advisory services to help businesses navigate these changes. Our comprehensive approach includes tax impact assessments, strategic planning for organizational structures, and implementation support for new reporting requirements. These services enable our clients to optimize their tax position within the revised framework while ensuring full compliance with Switzerland's evolving tax landscape.