Switzerland: Swiss Tax Reform Proposal 17 on track as first round of hearings are completed

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Switzerland: Swiss Tax Reform Proposal 17 on track as first round of hearings are completed

intl-updates-small.jpg
stocker.jpg
kistler.jpg

Raoul Stocker

Jacques Kistler

The Swiss Federal Department of Finance (SFDF) said on April 10 2017 that the designated Steering Committee of the Swiss Federation and the cantons has successfully concluded the first round of hearings with representatives of the Swiss business community, political parties, and the cities and municipalities, in regard to the so-called Tax Reform Proposal 17, which is replacing Corporate Tax Reform III that was rejected by the Swiss electorate in its proposed form.

Broad support for Tax Reform Proposal 17

Tax Reform Proposal 17 enjoys broad support among the various stakeholders. According to the SFDF, the hearings took place in an objective and constructive manner. The need for a comprehensive corporate tax reform is undisputed and there is common ground in regard to the objectives of the Tax Reform Proposal 17, namely to restore international acceptance of the Swiss corporate tax law and to maintain the attractiveness of Switzerland internationally as a business location, while at the same time securing adequate tax revenues at the federal, cantonal and communal levels.

Stakeholders aim for the reform to enter into force as soon as possible

According to the statement of the SFDF, the hearings confirmed the high expectations for Tax Reform Proposal 17. In the interest of legal certainty it is the clear desire of all stakeholders that the reform should enter into force as soon as possible. At its meeting on April 7 2017, the Steering Committee reaffirmed that the Swiss Federation and the cantons should ensure the greatest possible transparency in regard to the legislative process and the financial implications of the proposed tax reform and that cities and municipalities are to be closely involved in the process.

Next steps

The Steering Committee under the lead of the Swiss finance minister, which is tasked with submitting the tax reform proposal to the Swiss Federal Council, is evaluating the findings from the hearings and re-approaching the cities and municipalities in a second round of hearings. It is further expected that the Swiss Federal Council will then determine the basic parameters of the Swiss Tax Reform 17 and decide on the further procedure and timeline in the course of June 2017.

Raoul Stocker (rstocker@deloitte.ch) and Jacques Kistler (jkistler@deloitte.ch)

Deloitte

Tel: +41 58 279 6271 and +41 58 279 8164

Website: www.deloitte.ch

more across site & shared bottom lb ros

More from across our site

New reforms represent the most seismic shift in Canadian TP legislation since its enactment and a clear inflection point for MNEs, ITR has heard
Spain did not transpose EU VAT rules for SMEs or works of art; in other news, an increased VAT threshold came into force in South Africa
While the IBS incorporates taxable events previously covered by state and municipal taxes, its governance and operational logic represent a significant departure from the legacy model
The new office on the fourth floor of 4 More London will span 14,230 square feet, with the potential to expand to the first and second floors
MNEs now face a shift from modelling to execution as the side‑by‑side deal forces tax teams to upgrade systems, harmonise data, and prevent costly pillar two mismatches
As recent surveys suggest a disconnect between AI adoption and employee engagement, the big four risk digging themselves into a strategic hole
Almost three-quarters of surveyed tax professionals are concerned about inaccurate AI outputs; in other news, Dentons hired a partner from CMS to lead its Belgian tax team
Long-running, high-value and complex enquiries are a significant reason for HM Revenue and Customs’s increased TP yield, experts suggest
Landmark legal updates in India have led companies to prioritise specialised tax advisers over accountants, ITR has found
Brazil’s shift to a nationwide consumption tax is more than conceptual; it fundamentally transforms municipal revenue, enforcement, and administrative disputes
Gift this article