Suïssa: Entorn econòmic
Private households pay a radio and television fee of CHF 335. Companies with a registered office, domicile or PE in Switzerland that are VAT-registered and whose total annual turnover (excluding VAT) is at least CHF 500,000 are subject to the radio and television fee of between CHF 160 and CHF 49,925, according to the turnover.
Royalty payments are generally deductible for tax purposes if they are at arm’s length, the same as for payments to foreign affiliates. When they are recognised as an expense in the statutory books, costs incurred for job-related training and continuing education of employees are generally tax-deductible, the same as the cost of employee share plans and stock option plans.
At the federal level, companies can deduct charitable contributions of up to 20% of their net profit (after tax) if certain conditions are met. These contributions must be made to Swiss legal entities exempt from taxation due to their public welfare or exclusively charitable purpose, or the Swiss Federation, a Swiss canton or municipality, or their agencies ('Anstalten'). Most cantons follow similar rules and thresholds. Sponsorship contributions are deductible only if they are commercially justified, with no specific limits.
Swiss R&D personnel expenses and expenses for third-party R&D contracts in Switzerland can enjoy an additional super deduction of up to 50% at the request of the taxpayer.
Losses may be carried forward for seven years. The carryback of losses is not permitted.
Companies in the canton of Zurich can benefit from a notional interest deduction on excess equity generally based on the 10-year Swiss government bond rate.
Tax incentives are provided at the canton level for newly established enterprises and qualifying existing companies that make substantial changes to their businesses. Further tax incentives are provided at the federal level for establishing new businesses in qualifying areas of economic development and the creation of new jobs. The Swiss government introduced a Patent Box scheme as well as tax incentives for research and development and other tax privileges in line with OECD standards. Under this scheme, profits from intangible rights that qualify for Patent Box relief are tax-deductible up to a maximum of 90%, while R&D costs can be deducted up to a maximum of 150% of the costs sustained.
Corporate net wealth tax is only levied at the cantonal and the communal level (not at the federal level). It is based on a corporation’s equity, with rates varying between 0.001% and 0.5%, depending on the corporate residence in Switzerland. The tax may be credited against the income tax liability in several cantons.
Transfer tax on immovable property is levied by most cantons and sometimes by the municipalities, but not by the federal government. Some cantons levy a real property tax. The transfer of securities is also subject to a tax at a rate of 0.15% for securities issued by a tax resident of Switzerland and 0.3% for securities issued by a tax resident of a foreign country.
Inheritance and gift taxes may be levied at the cantonal level.
Companies with a registered office, domicile or PE in Switzerland that are VAT-registered and whose total annual turnover (excluding VAT) is at least CHF 500,000 are subject to the radio and television fee of between CHF 160 and CHF 49,925, according to the turnover.
Social security contributions are as follows (shared equally between employers and employees):
- Old-age, survivors’ and disability insurance: 10.6%
- Unemployment insurance: approx. 2.2% on income up to CHF 148,200
- Occupational pension scheme: varies according to the specific pension plan (between 0.3% and 3.5%, generally paid only by the employer)
- Occupational accident insurance: approximately 0.17%, paid only by the employer
- Occupational pension scheme (2nd pillar): varies based on the specific pension plan.
Switzerland | OECD | United States | Germany | |
Number of Payments of Taxes per Year | 19.0 | 10.1 | 10.6 | 9.0 |
Time Taken For Administrative Formalities (Hours) | 63.0 | 163.6 | 175.0 | 218.0 |
Total Share of Taxes (% of Profit) | 28.8 | 41.6 | 36.6 | 48.8 |
Source: Doing Business, Latest available data.
Individual income tax rates | Income tax rates are progressive at the federal level and in most of the cantons. Rate includes Federal Tax (13.2% maximum), Cantonal Tax (ranges from 14% to 35%), Communal Tax and Church Tax. |
Federal level | from 0.77% (for single taxpayers, first CHF 18,300 are exempt) and 1% (for married taxpayers, first CHF 31,800 are exempt) to a maximum rate of 13.2%. For taxable income above CHF 928,000 (upper bracket) the overall tax rate will be 11.5%. |
Cantonal level (maximum rate) | The rates vary according to the canton, and sometimes even at municipal level. For a detailed list of the applicable tax rates, click here |
2024 tax burden for individuals | Tax rates for the different cantonal capitals (single taxpayers, including 11.5% federal tax) |
Jura | 38.47% |
Basel-Land | 40.73% |
Lucerne | 30.03% |
Geneva | 43.33% |
Bern | 41.07% |
Vaud | 41.50% |
Zurich | 37.18% |
Ticino | 37.64% |
Basel-Stadt | 37.83% |
Neuchâtel | 38.9% |
Valais | 37.75% |
Solothurn | 33.45% |
Fribourg | 33.37% |
Aargau | 33.33% |
Grisons | 30.20% |
Thurgau | 30.60% |
Glarus | 31.68% |
St. Gallen | 29.39% |
Schaffhausen | 28.33% |
Appenzell A.Rh | 29.57% |
Nidwalden | 24.30% |
Appenzell I.Rh | 25.38% |
Uri | 26.06% |
Zug | 22.67% |
Schwyz | 22.59% |
Obwalden | 25.73% |
Alimony and subsistence payments paid to minor children are tax-deductible for the payer and taxable for the recipient for federal tax purposes and in many cantons. Donations made to a qualifying Swiss-based charity organisation can be deducted (capped at the federal or cantonal level with a certain ratio of the taxable income).
A deduction can be claimed on the tax return for maintenance costs for self-owned real estate (actual or lump-sum). A deduction can be claimed on the tax return for certain bank charges.
Medical care expenses are often deductible. Other deductible expenses include business income expenses, social security premiums and interest on loans.
Generally, actual insurance premiums are not deductible. However, some cantons may offer a standard, capped deduction for insurance premiums, with the amount varying based on the taxpayer's status (e.g., married, single, or number of children).
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Actualitzacions: July 2024