1. Cantonal TP17 implementation plans Survey by the Federal Tax Administration (FTA) and the Conference of Cantonal Finance Directors (CDF) Bern, 2 March Federal Tax Administration

2. Effective profit tax burden (maximum rate) (Confederation, canton, cantonal capital and church)
19.58%
Weighted
average
status quo
14.49%
Weighted
average
reform scenarios
Implementation plans cantons TP17

3. Tax rate form Existing law Reform scenario
Implementation plans cantons TP17

4. General relief restriction and patent box restriction
Implementation plans cantons TP17

5. Estimated profit distribution in the patent box
Existing status companies
Existing companies taxed normally
Implementation plans cantons TP17

6. Higher deduction for R&D expenditure
Introduction of R&D deduction
Deduction amount
Implementation plans cantons TP17

7. Capital tax adjustment
Implementation plans cantons TP17

8. Taxation of distributed profits on qualified participations in private assets
Implementation plans cantons TP17

9. Taxation of distributed profits on qualified participations in business assets
Implementation plans cantons TP17

10. Disclosure of hidden reserves (step-up) on withdrawal from a tax status in accordance with current practice
Implementation plans cantons TP17

11. Introduction of deduction for self-financing (NID, notional interest deduction, if part of TP17)
Implementation plans cantons TP17

12. Measures for social equality and/or the benefit of natural persons
Implementation plans cantons TP17

13. Measures to benefit the communes
Implementation plans cantons TP17