You are here:
05 February 2019 / news

Update Tax Proposal 17

On 28 September 2018, the Swiss Parliament adopted the legislation for the Swiss corporate tax reform package, the Tax Proposal 17 (TP 17). TP 17 is expected to inter into force on 1 January 2020. A public referendum vote is however expected for TP 17 in May 2019.

The present contribution provides an overview of the new developments related to Swiss tax law and especially the Tax Proposal 17 (TP 17). The contribution presents the main measures linked to TP 17 and their potential impact on Swiss multinational companies and shows opportunities for those companies. TP 17 provides in particular for low tax rates (9% to 12%), a patent box regime based on the nexus approach, R&D super deductions, notional interest deductions and a step-up upon immigration or abolishment of the preferential tax regimes. The contribution also addresses changes in the field of withholding tax, income tax for individuals and VAT, as well as the abolition of the finance branch practice.

Please click here to read the whole article in French.



Belgian Fairness Tax partially violates EU law

The Morgan Stanley Case: Consequences and impact on Switzerland?

The European Court of Justice (ECJ) issued its decision in the Morgan Stanley case (C-165/17) on 24 January 2019. read more
he Transfer Pricing and Tax Avoidance Global Guide - Belgium Chapter

Swiss corporate tax reform: update on step-up mechanism

On 19 May 2019, the Swiss voters will vote on the Swiss corporate tax reform package. The below overview outlines some of the differences and points of attention... read more
Welcome changes to Belgian law on SME financing

Swiss VAT : Practical considerations / practice changes?

In 2018 the revised Swiss VAT Act came into force and triggered some changes in particular with respect to the Swiss VAT liability. According to the revised... read more