Taxation of legal entities
Thanks to its careful use of cantonal funds and general managerial prudence, Canton Schwyz is able to offer a favourable and sustainable tax regime. In terms of taxation, the canton is considered nationally and internationally as one of the most attractive locations there is.
Use our tax calculator and see what your corporate tax bill would be in Canton Schwyz.
The tax calculator may be found in the Service Box.
Alongside moderate tax rates, the tax system also offers interesting structuring opportunities. Taxes, for instance, are classified as a deductible expense.
Furthermore, legal entities benefit from the ability to credit the minimum tax against the profit tax. The minimum tax is calculated based on the equity of a company and is the minimum payable. If the profit tax is higher than the minimum tax, then only the former is payable. As a result, only the higher of the two amounts becomes payable (either the profit tax or the minimum tax). The profit tax and the minimum tax are calculated proportionally on the basis of individual municipal tax rates. Associations, foundations and other legal entities are subject to special tax exemption limits and deductions.
A further attractive feature of the tax regime is the fact that mobile plant equipment and intangible assets can be immediately written off to one Swiss franc.