Navigating Swiss Tax Reform

Understanding recent and upcoming changes to Swiss tax law and their implications for your business.

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Navigating Swiss Tax Reform

July 2025

Understanding and Adapting to Switzerland's Evolving Tax Landscape

Switzerland's tax system is undergoing significant transformation as the country adapts to international standards while maintaining its competitiveness. For businesses operating in Switzerland, understanding these changes and their implications is essential for effective tax planning and compliance.

Key Recent Tax Reforms

Several important reforms have reshaped Switzerland's tax landscape in recent years:

  1. Tax Reform and AHV Financing (TRAF): Implemented in 2020, this reform abolished special tax regimes for holding, domiciliary, and mixed companies while introducing new internationally accepted measures like the patent box and R&D super-deduction.

  2. OECD Minimum Tax Implementation: Switzerland has adapted its tax framework to implement the OECD's global minimum tax of 15% for large multinational enterprises, with specific provisions to maintain Switzerland's attractiveness.

  3. VAT Reform: Recent adjustments to the VAT system have affected cross-border services and digital businesses, requiring adaptation of compliance processes.

Upcoming Changes and Trends

Looking ahead, businesses should prepare for these emerging developments:

  • Further International Alignment: Ongoing adjustments to align with OECD standards and EU requirements while preserving Switzerland's competitive position.

  • Digital Taxation: Evolution of rules for taxing digital services and business models as international consensus develops.

  • Environmental Taxation: Potential expansion of tax measures related to environmental goals and sustainability.

Business Implications and Strategic Responses

These tax reforms have significant implications for businesses operating in Switzerland:

  • Review of Corporate Structures: Many companies need to reassess their legal and operational structures in light of the elimination of special tax regimes.

  • Innovation Incentives: New opportunities exist to benefit from patent boxes and R&D incentives, requiring strategic planning for intellectual property and research activities.

  • Compliance Requirements: Enhanced reporting and documentation requirements demand robust tax compliance processes.

SSDG's Approach to Tax Reform Navigation

At SSDG, we help clients navigate Swiss tax reforms through:

  • Impact Assessment: Analyzing how specific reforms affect your business model and tax position.

  • Strategic Planning: Developing tax strategies that leverage new incentives while ensuring compliance.

  • Implementation Support: Guiding the practical implementation of structural changes and compliance processes.

By staying informed about Swiss tax reforms and taking a proactive approach to adaptation, businesses can minimize risks while maximizing available benefits. Our tax advisors combine deep knowledge of Swiss tax law with practical business experience to help clients navigate this evolving landscape effectively.

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Need help understanding how Swiss tax reforms affect your business? Our tax experts can guide you through the changes and help you adapt your tax strategy.

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