The Swiss Federal Council issued its parameters for the dispatch on the Corporate Tax Reform III on 2 April 2015 and The Federal Department of Finance will arrange a dispatch on the new rules by June 2015. After it has been accepted by the Council, legislation will be submitted to Parliament. Its result to organize of the idea of introducing a personal capital gains tax is positively a relief for business. These mainly connect to the cantonal tax statuses for holding, domiciliary, and mixed companies. The cantons shall have more opportunity and elasticity in declining their income tax rates, whereby the Federation shall have them participating to a larger extent on the federal income tax. A Royalty Box will be introduced as well as probable input promotions on the cantonal level. The Federal Council assumed that the effect of the reforms on the federal finances will be about CHF1.1bn in a year.
