The Swiss Federal Council has released a final report of corporate tax reform III on 19 December 2013.

The Swiss federal government proposes to replace the holding, domiciliary, and mixed company regime in the next five to seven years and to enact a series of further measures. This new measuremnent established new rule for mobile earnings and it will adjust the interest earnings tax that would limit the interest deduction on average equity; Minimize cantonal tax rates and rescind certain tax burdens.