Tax Policy
For an attractive tax location
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What it is about
A successful tax policy plays a key role in making Switzerland one of the most attractive business locations in the world. Tax competition between cantons and municipalities leads to a moderate tax burden that benefits both private individuals and companies. The tax burden for SMEs has fallen in recent decades. VAT is also one of the lowest in an international comparison. It is important to take care of the tax location: international pressure requires constant adjustments and improvements to the tax system.
Position of the economy
Keeping Switzerland attractive as a tax location
- Competitive taxes revitalize Switzerland as a business location and promote investment and innovation.
- Continuous adjustments to the tax system are needed that benefit not only individual sectors, but the entire business location.
For functioning tax competition
- Switzerland is an attractive country in terms of taxation because competition at cantonal and municipal level works. This competition must be maintained.
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