Tax Proposal 17 (TP17)

Corporate Tax Reform, Planning Opportunities, Chances & Risks

Your goals

After the failure of the Swiss Corporate Tax Reform III (CTR3 / USR3) in February 2017, Switzerland launches a new effort to reform the corporate tax System under the title Tax Proposal 17 (TP17). Such Reform can have a significant impact on the tax burden of Swiss-based enterprises and permanent establishments. In addition, the factors on which Switzerland’s business attractiveness and competitiveness are based will change; tried and tested business models will need to be overhauled from a tax standpoint. It is expected that the new corporate tax law will not be enacted before 2020. However, the need for action exists today. 

Our services

  • Information about the status quo
  • TP17 Workshop
  • TP17 SWAT analysis
  • Alternative arrangements for holding companies, mixed companies, principal companies and finance branches
  • IP Box & R&D Incentives
  • Financing & treasury centre functions
  • Step-up planning and valuation for tax purposes
  • Location evaluation

MME Integrated Approach

TP17 creates the need for action among enterprises both in Switzerland and abroad. It may raise commercial and employment law questions and cause amendments to existing legal frameworks. In addition, TP17 and international developments such as BEPS and the EU Action Plan provide cause to reconsider a group’s corporate governance. 

Library of Relevant Documents

Your team

Contact

In need of legal or tax advice? We look forward to contacting you.

Publications

  • Dr. Luka Müller,

    Thomas Linder

    Digitale Revolution im Banking

    PDF

  • Thomas Linder

    Nach USR-III-Debakel: Steuern für Unternehmen abschaffen!

    PDF

All publications