As it is a comprehensive revision of the tax law, companies in the Canton of Lucerne should prepare for the changes mentioned above as soon as possible. Specifically, the following questions should be addressed:
- How will my business be affected by the reform?
- How will the transition from privileged tax status to normal taxation take place?
- How can my business benefit from the transitional rules?
- How can my business benefit from a fiscal privilege relating to the patent box?
- How will the increase of the capital tax effect the total tax burden and what optimizations can be taken?
- When should my business take which measures?
- Does the dividend strategy still make sense?
Companies should take timely action in order to be ready for the impact the tax reform will have on them. This includes a thorough planning in time as well as a simulation of the impacts of the different aspects of the tax reform.