Изменения для компаний Швейцарии

С 1 января 2019 года прекращает действие циркуляр № 8 от 18 декабря 2001 года, регулирующий отдельные вопросы налогообложения материнских компаний, осуществляющих деятельность на территории Швейцарии. В соответствии с проектом налоговой реформы с 1 января 2020 года специальные налоговые режимы для международных компаний планируется полностью отменить.

В то же время в ходе налоговой реформы планируется уменьшить ставки кантональных налогов, ввести специальные налоговые режимы для отдельных видов предпринимательской деятельности, а также отменить отдельные налоги и др.

As from 1 January 2019, no new rulings will be granted for Swiss principal company regimes that are governed by Circular Letter No. 8 (dated 18 December 2001) and for Swiss finance branch regimes. Existing rulings for these regimes are scheduled to sunset on 1 January 2020 as part of the Swiss tax reform.

Sunsetting of special tax regimes

The Swiss Federal Tax Administration (FTA) announced on 15 November 2018 that as from 1 January 2019, no new rulings for the Swiss principal company regime (governed under Circular Letter No. 8) and for the Swiss finance branch regime will be granted.

Existing rulings for these regimes are scheduled to sunset on 1 January 2020 as part of the Swiss Tax Reform and AHV Financing bill (TRAF, formerly Swiss Tax Reform 17), which was approved by the federal parliament in September 2018.

Under TRAF, all special tax regimes are scheduled to sunset on 1 January 2020 and to be replaced with measures that are both internationally accepted and that ensure Switzerland will remain attractive for multinational companies. The termination of the Swiss principal and the Swiss finance branch regimes, which are based on federal regulations, rather than tax law, however, do not require a legislative amendment, as opposed to the abolition of the other special tax regimes, such as the holding and mixed company regimes.

Transitional rules

The FTA's statement does not include any comments with regard to the transitional rules for the Swiss principal company or finance branch regimes. The practice with regard to a potential step-up on the migration of principal business to Switzerland, upon implementation of TRAF, will be communicated once finally determined. However, it is expected that the determination would entail similar transitional rules as for the mixed company regime.

Next steps

In line with Swiss legislative procedures, the final TRAF bill is subject to a potential referendum (public vote). Such a referendum must be called if at least 50,000 voter signatures requesting are referendum be held are collected before the deadline of 19 January 2019. If a referendum is called, which currently seems likely, a popular vote is scheduled on 19 May 2019. If no referendum is required or the TRAF is approved by a popular vote in May, the Swiss Federal Council will enact all measures of the TRAF, including the sunset of all special tax regimes, as from 1 January 2020.