Switzerland: Tax proposals for Canton of Zug - KPMG Global
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Switzerland: Tax proposals for Canton of Zug

Switzerland: Tax proposals for Canton of Zug

The Swiss Canton of Zug has confirmed an outline of tax proposals for 2017. Among the proposals are measures that would:


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  • Reduce the ordinary combined corporate income tax rate to approximately 12% (down from the current rate of approximately 14.6%)
  • Introduce a patent box regime with cantonal tax relief equal to 90%
  • Provide a cantonal tax deduction of 150% for research and development (R&D)
  • Provide adjustments in respect of capital taxation
  • Repeal certain “privileged tax regimes” for holding, mixed and domicile companies
  • Increase the taxation of qualifying dividends to 70% (up from the current 50%)

Depending on certain actions made on the federal level, the cantonal government is expecting to begin consultation for a cantonal implementation in April 2018, so that the amendments could be effective by 2020.


Read a June 2017 blog item posted by the KPMG member firm in Switzerland

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