SWITZERLAND LEGAL ADVICE

Benefit from low corporate taxes in Switzerland

Both residents and new companies enjoy one of the lowest corporate tax rates in Switzerland in the canton of Lucerne. This leaves your company with more capital to invest and pay dividends.
Sources: EY; KPMG International; Canton of Lucerne, Tax Office
Types of taxes
Main taxes for legal entities
(AG, GmbH) and branches are income and capital taxes.
1
Corporate Income Tax
The actual corporate tax (at federal, cantonal and municipal level) in the canton of Lucerne ranges from 11.3% (Meggen) to 13.2% (Hasle) and 12.3% in the city of Lucerne.
2
Capital tax
Capital tax 0.5%. Capital-intensive holding companies enjoy the lowest capital tax in Switzerland with a flat rate of 0.01%. The income of holding companies is not taxed at the cantonal level.