Europe
Currency
CHF
Corporate Tax
12.5%
Personal Income Tax
22%
VAT / GST
8.1%
Flat 12.5% on profits (trusts and holding companies reduced).
Top combined ~22% (national 8% + municipal); wealth tax may apply.
Standard 8.1% (mirrors Swiss VAT); 2.6% and 3.8% reduced.
Dividends
0-20%
Interest
0%
Royalties
0%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
~16% total (employer ~8% + employee ~8%, capped).
Capital Gains Tax
12.5% (income)
Inheritance / Estate Tax
Progressive
Capital (Net Worth) Tax
Wealth tax (minimal)
Property Tax
Property tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
Holding and trust domicile. Pillar Two top-up applies. EEA member via Switzerland treaties.
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