“Tax proposal 17”, consultation procedure: Which tax incentives are still available?


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The draft of the “Tax Proposal 17” has been released and incorporates most of the elements of the rejected corporate tax reform III, but as announced the notional interest deduction has been abandoned. The following blogpost summarises the main incentives of the Tax Proposal 17 and related measures. Especially with regard to the step-up options, the time has come to begin with tax planning.

We have prepared a pdf for you which gives you more insights about the following points:

I. Legislative development
II. The key elements of the new proposal

  1. Abolition of the privileged regimes
  2. Patent box
  3. Super-deduction for R&D
  4. Limitation of relief
  5. Significant decrease of cantonal profit taxes
  6. Step up for new tax payers in Switzerland
  7. Cantonal step–up possibility before the change of law
  8. Step-up with special tax rate
  9. Reduction of tax on equity
  10. Limitation of dividend relief
  11. Tightening of the so-called “Transposition”
  12. Increase of the share of the cantons of the direct federal tax
  13. Increase of the minimal family allowances

III. Conclusion

Click here to download this blogpost as a pdf.


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