Switzerland - Corporate Tax Reform (CTR) III
- R. Suter
- European Taxation, 2017 (Volume 57), No 2/3
- 6 February 2017
The author examines the basic features of the final bill on CTR III approved by the Swiss parliament on 17 June 2016, which will be subject to a public vote on 12 February 2017. The article further outlines plans of the cantons of Basel-Stadt, Geneva, Zug and Zurich for implementing the reform at the cantonal level. In addition, the tax implications for beneficial owners of corporate structures are shown, including an outlook on what will happen in the event the final bill is not approved.