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In Switzerland, tax are levied by the Confederation, the cantons and the municipalities. There are thus three levels of taxation.
Tax system
Every request for total or partial exemption is analyzed on the basis of approximately fifteen precise criteria, after detailed study of the business plan and the audited accounts
The first condition regarding the granting of a total or partial tax holiday is that the company, in the five years that follow its establishment or the start of its project, creates a significant number of new jobs and carries out important investments. In addition, the cooperation with the schools and other educational institutions of the canton is taken into consideration. As well as : actions entering into the framework of the sustainable development, the amount of regional subcontracting generated by the project, technological level, growth potential and quality of the financing and etc.
Cantonal tax holiday
Federal tax holiday
For both cases, DEN is coordinating the procedure and will receive all necessary documents for a tax holiday request.
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