| The rates shown are for Federal taxes. In addition, taxes will be levied on a Cantonal and Municipal basis. |
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| Corporate Income Tax |
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| Flat rate |
8.50% |
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| Cantonal rates may apply additionally |
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| Value Added Tax |
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| Standard rate |
7.60% |
| Reduced rate |
3.60% |
| Super Reduced rate |
2.40% |
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| Capital Duty |
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| 1% on the issue of shares, but only where the share capital exceeds CHF 1 million |
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| Property Transfer Tax |
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| None at the federal level but tax at a rate of |
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| between 1% and 3% is normally payable at |
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| cantonal or municipal level. |
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| Withholding Rates (Non-Treaty) |
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| Dividends |
35% |
| Interest |
35% |
| Royalties |
0% |
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