On May 19th, 64.4% of Swiss citizens cast their votes in favour of the referendum for corporate tax reform, opting for an abolition of the tax privileges granted to certain companies on a cantonal level, and in particular foreign multinationals.
An advocate of the proposed reforms, Prof. Pierre-Marie Glauser explains in an interview published on the HECimpact research blog:
- how corporate profits will be taxed in the future in Switzerland
- what the new measures that might lighten the fiscal burden of certain companies will be
- what the potential advantages, risks and challenges of this tax reform could be for the cantons and public services
- and what type of company could benefit from these new provisions
Through figured examples and in layman’s terms, the article provides readers with information on the impact of this historic reform, which will come into effect on 1 January 2020.
Discover it on the HECimpact research blog
Find out more about:
- Prof. Pierre-Marie Glauser: Pierre-Marie Glauser is a tax law professor at HEC Lausanne, University of Lausanne. He is also a partner of Oberson Abels SA, a Swiss based Law Firm specialised in tax matters. His teaching and research topics cover corporate tax matters, in particular in the field of mergers & acquisitions, financing and general tax matters pertaining to the company and its shareholders, as well as VAT.
- Department of Business and Tax Law: Members of the Department of Business and Tax Law are interested, through their research, in the many areas of business law (commercial law, financial market law, etc.) and taxation (natural persons and legal entities, direct and indirect, national and international taxation). Their work will especially include tax, competition and company laws, intellectual property, etc.