Governments increasingly use tax incentives to achieve climate targets. Businesses are responsible for responding to these incentives effectively.

Stefan Kuhn Partner, Head of Tax & Legal

Governments, the public sector and private stakeholders agree: tax is key in the ESG discussion. What does this mean for companies? 

Green tax regulation is growing as governments across the globe explore new budget resources to fund their ESG targets. Companies will need to adapt to an environment of tax incentives for sustainable business and new taxes on highly polluting behaviors. 

At the same time, investors are integrating ESG into their investment decisions, making tax a critical angle for both financial and non-financial performance. The future of tax reporting will be about actively demonstrating a company’s impact on sustainable and inclusive growth. And this process is a journey that depends on a variety of factors.

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Switzerland's Tax Landscape

Corporate income tax rates in the cantons

The largest reductions were made in the cantons of Aargau (subject to referendum on 15 May 2022) and Valais.

Corporate income tax rates in the cantons

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Patent box relief

While most cantons plan for the maximum possible relief, some cantons are significantly behind.

Patent box relief

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Research & Development deduction

With the exception of six cantons, all have introduced the additional deduction - most of them at the maximum of 50%.

R&D deduction

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Income tax rates in the cantons

In the cantons of Schwyz and Schaffhausen, individuals saw the largest reductions in their maximum tax rates compared with the previous year.

Income tax rates in the cantons

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