SWI Tax Review of Balance Tax Rates

On Oct. 27, SWI Tax consulted on balance tax rates' review.

  • SWI Tax opened consultation with industry associations to review balance tax rates.
  • SWI Tax has reviewed the net tax rates of all sectors and activities contained in the relevant regulation and invited the affected industry associations to comment by email.
  • Affected industry associations that didn't receive invitation are urged to comment.
  • Effectiveness
  • Comments on the review can be submitted by email from Oct. 20, 2023; no end date.
  • Sep. 2024 Amendment Came Into Force
  • On Sep. 5, 2024, SWI Tax announced that the amendment to the FTA Ordinance (SR 641.202.62) on the level of net tax rates by sector, activity applies on Jan. 1, 2025.

Regulators SWI Tax
Entity Types Auditor; Corp
Reference Ord SR 641.202.62, PR, 9/5/2024; CP, PR, 10/27/2023; Reg 12/6/2010
Functions Accounting; Financial; Legal; Operations; Product Administration; Reporting; Tax; Treasury
Countries Switzerland
Category
State
Products Corporate
Regions EMEA
Rule Type Final
Rule Date 10/27/2023
Effective Date 1/1/2025
Rule Id 189334
Linked to N/A
Reg. Last Update 9/5/2024
Report Section EU

Last substantive update on 09/10/2024