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Swiss Federalism and corporate taxation

Prof. Christa Tobler introduces the federal structure of Switzerland, as relevant for the tax competition between the Swiss Cantons.

The Swiss federal state structure has important implications for corporate taxation and for the country’s global standing in this field.

In Switzerland, there is tax competition between the Swiss sub-states, the Cantons, as well as between the municipalities within the individual Cantons. The federal state structure presents challenges when it comes to international standards in this field. Some Cantonal laws on corporate taxation have attracted international criticism, notably from the European Union.

Find a map of Switzerland with the different Cantons and coats of arms in the ‘see also’ section below.

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