Corporate Taxation and VAT
	Personal Taxation
	Social Security Contributions

The Swiss tax system is very much in line with the country's reputation as a centre for international trade and finance, a reputation that has been earned over years of financial and political stability. Many tax privileges have been introduced in order to entice foreign investment in Switzerland. Switzerland also has an extensive network of treaties for the avoidance of double taxation.

Switzerland has a federal tax law and each of the twenty-six cantons has its own separate cantonal and communal tax system. Consequently, taxation varies depending on the canton and community in which a company or individual is domiciled, works or has otherwise invested. Switzerland has been undergoing a total reform of its domestic corporate tax system with a view to harmonising its federal, cantonal and communal tax laws as well as to render Switzerland more attractive to foreign investors.

In general, Swiss tax authorities are very flexible and are willing to discuss openly and to find solutions acceptable to all parties involved.

Some of the many advantages of Switzerland include:

	Political, social and economic stability
	Multi-lingual, highly qualified and motivated workforce
	First-class infrastructure, excellent banking facilities
	Very attractive lifestyle and healthy environment
	Efficient and reliable public services
	Possible fiscal incentives for substantial investments
	Favourable taxation system with moderate tax rates

Kirchgasse 22   8001 Zurich
Telephone +41 44 266 22 22   Facsimile +41 44 266 22 23

Poststrasse 6   6300 Zug
Telephone +41 41 729 63 63   Facsimile +41 41 729 63 64

Offices and Representatives Worldwide