Published on 27 January 2025

Corporate taxation

In the referendum of 19 May 2019 on the Federal Act of 28 September 2018 on Tax Reform and AHV Financing (TRAF), the Swiss electorate voted by a clear margin for a reform of corporate tax law. This resulted in the abolition of all internationally criticised tax regimes, a reform that demonstrates Switzerland's implementation of the mutual understanding on corporate tax with the EU reached on 14 October 2014. It also means that the EU regards Switzerland as a cooperative state in this area.