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Restricting tax relief in the context of the Tax Reform

Tax Reform: Restricting tax relief

For replacement measures envisaged under the Corporate Tax Reform (TRAF), cantons will be required to set a limit on tax relief, which cannot exceed 70 percent. Olivier Eichenberger explains which four deductions are subject to this restriction and what needs to be kept in mind in this respect.

Olivier Eichenberger

Director, Corporate Tax

KPMG Switzerland


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