{"id":4523,"date":"2023-02-03T18:15:22","date_gmt":"2023-02-03T16:15:22","guid":{"rendered":"https:\/\/www.nexova.ch\/vergleich-mindeststeuersaetze-kapitalsteuer-fuer-unternehmen-in-allen-26-kantonen\/"},"modified":"2025-10-10T18:08:26","modified_gmt":"2025-10-10T16:08:26","slug":"comparison-minimum-tax-rate-cantons","status":"publish","type":"post","link":"https:\/\/www.nexova.ch\/en\/tax-and-legal\/comparison-minimum-tax-rate-cantons\/","title":{"rendered":"Comparison of minimum capital tax rates for companies in all 26 cantons"},"content":{"rendered":"\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h1 class=\"blog-section-title\">Comparison of minimum capital tax rates for companies in all 26 cantons<\/h1>\n<figure class=\"wp-block-image size-large resp\"><picture><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/11\/shutterstock_1807996753-edited-4-1900x760.jpg\" media=\"(min-width: 981px)\"\/><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/11\/shutterstock_1807996753-edited-3-768x461.jpg\" media=\"(max-width: 980px)\"\/><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" alt=\"\" class=\"lazyload wp-image-19774\"\/><\/picture><\/figure>\n\n\n\n<p>Swiss companies are subject to two types of taxes: taxes on profits and a capital tax on equity. However, some cantons have introduced a flat minimum tax to cover the costs associated with conducting tax audits for each company. This tax is often overlooked, especially in the start-up phase of newly founded companies that are not yet making a profit. In this article, we delve into the world of corporate taxes in Switzerland and in particular the minimum tax that some cantons in Switzerland levy on companies.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Book a free initial consultation <br>with our experts.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Book a call<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-highlights blog-section highlights\"><div class=\"blog-section-wrap\"><div class=\"blog-highlights\"><h2 class=\"section-title\">Highlights<\/h2><ul class=\"higlight-lists\"><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\">Switzerland&#8217;s <strong>federal system<\/strong> allows each canton to set its own corporate tax rates<\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\">Companies in Switzerland face both corporate<strong> income tax<\/strong> on profits and a <strong>capital tax<\/strong> on equity value<br><audio autoplay=\"\"><\/audio><\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\">Many cantons impose <strong>flat minimum taxes<\/strong> on companies, which are applied regardless of their profitabilit<\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\">Limited liability companies (GmbH) and joint-stock companies (AG) are subject to <strong>different tax treatments<\/strong><\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\">Some cantons <strong>exempt startups from minimum taxes<\/strong> for the first five years, helping new businesses<\/span><\/li><\/ul><\/div><div class=\"blog-content-list\"><h2 class=\"section-title\">Content<\/h2><ul class=\"content-lists\"><li class=\"content-list\">Comparison of minimum capital tax rates for companies in all 26 cantons<\/li><li class=\"content-list\">Highlights &#038; content<\/li><li class=\"content-list\">Background on Cantonal Corporate Tax Rates<\/li><li class=\"content-list\">Flat Minimum Taxes Imposed by Some Cantons<\/li><li class=\"content-list\">Considerations for GmbHs and AGs<\/li><li class=\"content-list\">Cantons that Impose Flat Minimum Taxes<\/li><li class=\"content-list\">Other Taxes to Consider<\/li><li class=\"content-list\">Introduction and implementation of the OECD minimum tax<\/li><li class=\"content-list\">Conclusion<\/li><li class=\"content-list\">Trusted by over 150 companies<\/li><\/ul><div class=\"more-button\"><span class=\"qicon q-arrow-down\"><\/span><\/div><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">Background on Cantonal Corporate Tax Rates<\/h2>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1900\" height=\"760\" src=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/11\/iStock-696274262_2-edited-1900x760.jpg\" alt=\"\" class=\"wp-image-18871\" style=\"aspect-ratio:2.5\"\/><\/figure>\n\n\n\n<p>Switzerland has a federal system of government, which means that each canton has the authority to set its own corporate tax rates. This system creates competition among the cantons to attract businesses by offering low tax rates.<\/p>\n\n\n\n<p><strong>In general, there are two primary types of taxes that apply to businesses in Switzerland: taxes on the profits they generate (i.e., corporate income tax) and a capital tax on their equity value.<\/strong><\/p>\n\n\n\n<p>One major reason for the capital tax rate levied on a company\u2019s equity is to raise tax revenue by taxing companies regardless of whether they are profitable or not. The tax is also intended to prevent companies from avoiding taxes by investing their profits back into the business instead of distributing them to shareholders. The capital tax rate varies across the 26 cantons, ranging from 0.001% (in Obwalden) to 0.5% (in Neuch\u00e2tel). Profit tax rates also differ from canton to canton, with the lowest set at 11.85% (in Zug) and the highest at 21.04% (in Bern).<\/p>\n\n\n\n<p>New companies looking for the most tax-efficient canton to incorporate need to consider both the capital and profit tax, and the most overall tax-friendly canton for them will depend on their situation, and specifically their relative equity value compared to annual profit.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Book a free initial consultation <br>with our experts.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Book a call<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">Flat Minimum Taxes Imposed by Some Cantons<\/h2>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1900\" height=\"760\" src=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2025\/01\/shutterstock_1248043915-scaled-edited-1900x760.jpg\" alt=\"\" class=\"wp-image-21057\" style=\"aspect-ratio:2.5\"\/><\/figure>\n\n\n\n<p>In addition to their standard capital and profit tax rates, many cantons also impose a flat minimum tax which is applied irrespective of a company\u2019s capital value and\/or income. It is extremely important for companies to factor in these minimum taxes when projecting their tax liability, especially for those who may wrongly predict that they won\u2019t have any significant tax liability due to being unprofitable or having a low equity value.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Types of Minimum Taxes<\/h3>\n\n\n\n<p>There are two types of minimum taxes: a minimum tax on capital only and a general minimum tax on both profits and capital. The former implies that a company will have to pay a flat minimum capital tax if the capital tax based on the usual rate results in a tax value below the minimum set. The latter works similarly, except that the company will only have to pay the flat minimum tax if the total of their capital tax and profit tax based on the usual rates results in a tax value below the minimum set.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Example of minimum capital tax only:<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Suppose Company X is incorporated in Appenzell Innerrohden (AI), which has a standard capital tax rate of 0.05% but sets a flat minimum of CHF 500 (in this case, the minimum set by AI is specifically for capital tax only).<\/li>\n\n\n\n<li>Company X has an equity value CHF 750,000. Therefore, the calculation of their capital tax based on the rate of 0.05% would be CHF 375. However, AI sets the flat minimum at CHF 500, so the latter value would be their capital tax liability.<\/li>\n\n\n\n<li>Only if Company X has an equity value of CHF 1 million or more would they instead pay the actual value calculated based on the tax rate as opposed to the minimum value imposed.<\/li>\n\n\n\n<li>This calculation is unaffected by the profits they earn, which are taxed separately at a rate of 12.66%.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Example of minimum general tax:<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Now let\u2019s look at Company Y which is incorporated in Nidwalden (NW). NW imposes a capital tax rate of 0.01% and a corporate profit tax rate of 11.98%. It sets a general minimum tax of CHF 500 (based on the both capital and profit taxes).<\/li>\n\n\n\n<li>Company Y has an equity value of CHF 2 million but does not generate any profit for the year as they have just incorporated. Therefore, the calculation of their capital tax based on the rate of 0.01% would be CHF 200 and their profit tax would be equal to zero. However, NW sets a general flat minimum tax of CHF 500, which would therefore become the value of their total tax liability (profit and capital tax together).<\/li>\n\n\n\n<li>If instead, Company Y generated a profit of CHF 5000 for the year, their profit tax would rise to CHF 599 and so their total tax liability would be increased to CHF 799 including the capital tax. This is above the minimum threshold set and so would be the actual amount of tax they would be required to pay.<br><\/li>\n<\/ul>\n\n\n\n<p>We can say from these two examples that the general minimum tax is more advantageous to companies as it is only levied when the company&#8217;s profit falls below a certain amount, while the capital minimum tax is only waived if the capital is so high that it results in a higher capital tax rate than the flat minimum set.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Book a free initial consultation <br>with our experts.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Book a call<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">Considerations for GmbHs and AGs<\/h2>\n<figure class=\"wp-block-image size-full resp\"><picture><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/03\/outsourced-area.jpg\" media=\"(min-width: 981px)\"\/><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/03\/outsourced-area.jpg\" media=\"(max-width: 980px)\"\/><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" alt=\"\" class=\"lazyload wp-image-3695\"\/><\/picture><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.nexova.ch\/en\/bookkeeping-for-gmbhs-and-ags\/\">Limited liability companies (GmbH) and joint-stock companies (AG)<\/a> are the most common types of companies in Switzerland. Both types of companies are subject to minimum capital tax rates. These minimum taxes are exclusively applied to legal corporate entities, not to sole proprietorships for example, which are not seen as legally distinct from their owners and are therefore taxed on a personal basis.<\/p>\n\n\n\n<p>In Switzerland, AGs may also incur additional taxes compared to a GmbH. For example, they are also subject to a capital duty tax (also called a stamp issuance tax), which is a one-time tax on the company\u2019s initial capital. It is important to understand how the relative tax treatment of AGs and GmbHs differ from one another to help inform the decision as to which corporate structure is best for your business. In general, AGs are subject to higher taxes, but they have more flexibility in raising capital through public offerings. GmbHs have lower taxes, but they are restricted in how they can raise capital. There are of course many other important differences between these two entities which are outside the scope of this article.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Book a free initial consultation <br>with our experts.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Book a call<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">Cantons that Impose Flat Minimum Taxes<\/h2>\n<figure class=\"wp-block-image size-large resp\"><picture><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/03\/shutterstock_2224136589-1024x536.jpg\" media=\"(min-width: 981px)\"\/><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/03\/shutterstock_2224136589-1024x536.jpg\" media=\"(max-width: 980px)\"\/><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" alt=\"\" class=\"lazyload wp-image-4447\"\/><\/picture><\/figure>\n\n\n\n<p><strong>The following cantons impose a minimum tax on capital:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Appenzell Innerrhoden (AI)<\/li>\n\n\n\n<li>Appenzell Ausserrhoden (AR)<\/li>\n\n\n\n<li>Basel Land (BL)<\/li>\n\n\n\n<li>Solothurn (SO)<\/li>\n\n\n\n<li>Thurgau (TG)<\/li>\n\n\n\n<li>Wallis (VS)<\/li>\n\n\n\n<li>Zug (ZG)<\/li>\n<\/ul>\n\n\n\n<p><strong>The following cantons have a general minimum tax (on profit and capital combined):<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Aargau (AG)<\/li>\n\n\n\n<li>Luzern (LU)<\/li>\n\n\n\n<li>Graub\u00fcnden (GR)<\/li>\n\n\n\n<li>Nidwalden (NW)<\/li>\n\n\n\n<li>Obwalden (OW)<\/li>\n\n\n\n<li>Schaffhausen (SH)<\/li>\n\n\n\n<li>St. Gallen (SG)<\/li>\n\n\n\n<li>Schwyz (SZ)<\/li>\n\n\n\n<li>Uri (UR)<\/li>\n<\/ul>\n\n\n\n<p>Note that in the cantons of Aargau, Graub\u00fcnden and St. Gallen, no minimum tax is levied in the first five years after founding. This is to help assist startups and new enterprises during their initial years when they are likely to be unprofitable.<\/p>\n\n\n\n<p><strong>The following table summarises the capital tax rate, profit tax rate, and minimum tax, for each of the 26<\/strong> <strong>cantons:<\/strong><\/p>\n\n\n\n<div class=\"wp-block-qweb-blog-table-compare\"><div class=\"blog-table-block\"><div class=\"blog-table-title\" style=\"background:#57b9e3\"><h3><strong>Corporate Taxation in the Swiss Cantons<\/strong><\/h3><\/div><div class=\"blog-table\"><div class=\"blog-table-col\" style=\"border-color:#57b9e3\"><div class=\"blog-table-col-title\" style=\"color:#57b9e3\"><strong><strong>Canton<\/strong><\/strong><\/div><ul class=\"blog-table-col-list\"><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">Aargau<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">Appenzell Ausserr.<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">Appenzell Innerr.<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">Basel-Landschaft<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">Basel-Stadt<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">Bern<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">Freiburg<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">Genf<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">Glarus<\/span><\/li><\/ul><\/div><div class=\"blog-table-col\" style=\"border-color:#57b9e3\"><div class=\"blog-table-col-title\" style=\"color:#57b9e3\"><strong>Minimum Tax<\/strong><\/div><ul class=\"blog-table-col-list\"><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">840<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">900<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">500<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">480<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">&#8211;<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">&#8211;<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">&#8211;<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">&#8211;<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">&#8211;<\/span><\/li><\/ul><\/div><div class=\"blog-table-col\" style=\"border-color:#57b9e3\"><div class=\"blog-table-col-title\" style=\"color:#57b9e3\"><strong>Capital Tax<\/strong><\/div><ul class=\"blog-table-col-list\"><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">0.13 %<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">0.07 %<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">0.05 %<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">0.16 %<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">0.10 %<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">0.03 %<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">0.19 %<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">0.40 %<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">0.25 %<\/span><\/li><\/ul><\/div><div class=\"blog-table-col\" style=\"border-color:#57b9e3\"><div class=\"blog-table-col-title\" style=\"color:#57b9e3\"><strong>Profit Tax<\/strong><\/div><ul class=\"blog-table-col-list\"><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">15.06 %<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">13.04 %<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">12.66 %<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">17.94 %<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">13.04 %<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">21.04 %<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">13.87 %<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">14.00 %<\/span><\/li><li><span class=\"qicon q-minus-bold\" style=\"color:#57b9e3\"><\/span><span class=\"blog-table-list-content\">12.30 %<\/span><\/li><\/ul><\/div><\/div><\/div><\/div>\n\n\n\n<div style=\"height:1px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Book a free initial consultation <br>with our experts.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Book a call<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">Other Taxes to Consider<\/h2>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1900\" height=\"760\" src=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2025\/01\/shutterstock_329641370-scaled-edited-1900x760.jpg\" alt=\"\" class=\"wp-image-21059\" style=\"aspect-ratio:2.5\"\/><\/figure>\n\n\n\n<p>In addition to minimum capital and profit taxes, companies in Switzerland are subject to other taxes, including <a href=\"https:\/\/www.nexova.ch\/en\/accounting\/value-added-tax-in-switzerland\/\">value-added tax (VAT)<\/a>, municipal tax, church tax, elementary school tax, social security contributions, etc. The rates for these taxes also vary among cantons.<\/p>\n\n\n\n<p>Companies should consider the total tax burden when deciding where to incorporate. Some cantons may have lower capital and profit tax rates but levy more in the way of other taxes. Companies should also consider the costs of complying with local regulations and hiring employees.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Book a free initial consultation <br>with our experts.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Book a call<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">Introduction and implementation of the OECD minimum tax<\/h2>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1900\" height=\"760\" src=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2025\/01\/iStock-1023119736-scaled-edited-1900x760.jpg\" alt=\"\" class=\"wp-image-21061\" style=\"aspect-ratio:2.5\"\/><\/figure>\n\n\n\n<p>Starting in 2024, a new global tax standard will take effect with the implementation of the OECD minimum tax. Switzerland, along with roughly 140 other countries, has agreed to this measure. As a result, large multinational corporations will be subject to a minimum tax rate of 15% worldwide. This will require many Swiss-based companies to pay higher taxes in the future since some cantons currently impose taxes lower than 15%. However, smaller businesses will remain unaffected. To implement this change, Switzerland&#8217;s constitution will need to be amended, and ultimately, the decision will be up to Swiss voters.<\/p>\n\n\n\n<p>The introduction of the OECD minimum tax will also have implications for Switzerland&#8217;s financial sector. Despite the forthcoming tax increase, Swiss banks support the measure as failing to adapt the country&#8217;s tax system would allow other nations to subsequently tax Swiss-based companies. This would ultimately result in the companies paying at least 15% in taxes, with the funds flowing into foreign government coffers regardless.<\/p>\n\n\n\n<p>However, this is a separate and continuing topic that is not the subject of this article.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Book a free initial consultation <br>with our experts.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Book a call<\/a><\/div><\/div><\/section>\n\n\n    <section class=\"wp-block-qweb-blog-conclusion blog-section conclusion\">\n        <div class=\"blog-section-wrap\">\n                            <h2 class=\"blog-section-title\">Conclusion<\/h2>\n            \n                            <figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1080\" height=\"602\" src=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2026\/02\/Team_Patch_Y2.jpg-1900x1059.jpg\" class=\"nexova-team-img nexova-yellow\" alt=\"Team_Patch_Y2.jpg\" loading=\"lazy\" \/><\/figure>\n            \n            <div class=\"blog-section-content\">\n\n<p>Companies should consider the tax rates of each canton when deciding where to incorporate in Switzerland. In evaluating their expected tax burden, it is important to be aware of and factor in the flat minimum tax that is levied in many cantons. Companies should also consider the total tax burden, including income tax, VAT, social security contributions, and other subsidiary taxes.<\/p>\n\n\n\n<p>It is always advised to consult with a <a href=\"https:\/\/www.nexova.ch\/en\/\" target=\"_blank\" rel=\"noreferrer noopener\">tax or accounting expert<\/a> to help you make an informed decision that is optimal to your company\u2019s unique structure and financial position.<\/p>\n\n<\/div>\n        <\/div>\n    <\/section>\n    \n\n<section class=\"wp-block-qweb-company-review blog-section company-review\">\n\t<div class=\"blog-section-wrap\">\n\t\t<h2 class=\"section-title\">Trusted by over 250 companies<\/h2>\n\t\t<p class=\"tx-large-size\">Discover the diversity of our customers<\/p>\n\t\t<div class=\"q_company_reviews\">\n\t\t\t\t\t\t\t<div class=\"reviews_col\">\n\t\t\t\t\t<div class=\"review_wrap\" style=\"background-color:#eeedf7\">\n\t\t\t\t\t\t<div class=\"review_logo\">\n\t\t\t\t\t\t\t<div class=\"logo_wrap\" style=\"background-color:#7864c8\">\n\t\t\t\t\t\t\t\t<img class=\"img-responsive responsive--  wp-post-image\" title=\"logo image\" src = \"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/11\/sphero-1.png\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_head\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"avatar\" style=\"background-image:url('https:\/\/www.nexova.ch\/wp-content\/uploads\/2025\/05\/1633271859535.jpeg')\">\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t<div class=\"reviewer\">\n\t\t\t\t\t\t\t\t\tJan Lichtenberg\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"date\">\n\t\t\t\t\t\t\t\t\tCEO, InSphero AG\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_content\">\n\t\t\t\t\t\t\t<p class=\"p1\">As an internationally active biotechnology company that stands for innovation and the highest quality, we work exclusively with partners who meet our high standards. Nexova consistently impresses us with exceptional service quality, robust processes, and an impressive pace. The professional, solution-oriented, and efficient collaboration allows us to fully focus on our core business. Additionally, we would like to highlight the remarkable cost savings of 35% compared to in-house accounting. We particularly appreciate how Nexova quickly understands, develops, and promptly implements complex requirements \u2013 both within Switzerland and at our international subsidiaries. We can wholeheartedly recommend the Nexova team.<\/p>\n<p><!-- notionvc: 62707868-d044-42ae-b6dc-4e1f3e0d388f --><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"read_more\" style=\"opacity:0;pointer-events: none;\">\n\t\t\t\t\t\t\t<span href=\"#\" data-collapse='Read more' data-open='Read less'>Read more<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"reviews_col\">\n\t\t\t\t\t<div class=\"review_wrap\" style=\"background-color:#edf8f5\">\n\t\t\t\t\t\t<div class=\"review_logo\">\n\t\t\t\t\t\t\t<div class=\"logo_wrap\" style=\"background-color:#6ac5ad\">\n\t\t\t\t\t\t\t\t<img class=\"img-responsive responsive--  wp-post-image\" title=\"logo image\" src = \"https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/10\/learning-lab.png\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_head\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"avatar\" style=\"background-image:url('https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/10\/Pascal-Willoughby-Petit.jpg')\">\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t<div class=\"reviewer\">\n\t\t\t\t\t\t\t\t\tPascal Willoughby-Petit\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"date\">\n\t\t\t\t\t\t\t\t\tCEO, TheLearning LAB GmbH\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_content\">\n\t\t\t\t\t\t\t<p>Nexova AG offers highly professional accounting services that have significantly enhanced our financial management at Learning Lab. Their team is precise and reactive, always delivering accurate and timely reports while promptly addressing our queries. With Nexova AG\u2019s support, we manage our clients\u2019 accounts and finances more efficiently. We highly recommend Nexova AG for their exceptional accounting services.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"read_more\" style=\"opacity:0;pointer-events: none;\">\n\t\t\t\t\t\t\t<span href=\"#\" data-collapse='Read more' data-open='Read less'>Read more<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"reviews_col\">\n\t\t\t\t\t<div class=\"review_wrap\" style=\"background-color:#fdf4da\">\n\t\t\t\t\t\t<div class=\"review_logo\">\n\t\t\t\t\t\t\t<div class=\"logo_wrap\" style=\"background-color:#fbaf5d\">\n\t\t\t\t\t\t\t\t<img class=\"img-responsive responsive--  wp-post-image\" title=\"logo image\" src = \"https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/10\/le-cafe.png\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_head\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"avatar\" style=\"background-image:url('https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/10\/Marco-Burger.jpg')\">\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t<div class=\"reviewer\">\n\t\t\t\t\t\t\t\t\tMarco Burger\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"date\">\n\t\t\t\t\t\t\t\t\tCEO, Le Caf\u00e9 Bar GmbH\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_content\">\n\t\t\t\t\t\t\t<p>For us as a new catering company, it is essential that our trustee understands our specific needs and responds flexibly to our requirements. In Nexova AG, we have found the ideal partner who supports us competently in all fiduciary matters and actively promotes our growth.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"read_more\" style=\"opacity:0;pointer-events: none;\">\n\t\t\t\t\t\t\t<span href=\"#\" data-collapse='Read more' data-open='Read less'>Read more<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"reviews_col\">\n\t\t\t\t\t<div class=\"review_wrap\" style=\"background-color:#EEEDF7\">\n\t\t\t\t\t\t<div class=\"review_logo\">\n\t\t\t\t\t\t\t<div class=\"logo_wrap\" style=\"background-color:#7864c8\">\n\t\t\t\t\t\t\t\t<img class=\"img-responsive responsive--  wp-post-image\" title=\"logo image\" src = \"https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/02\/buckmann.png\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_head\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"avatar\" style=\"background-image:url('https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/02\/jorg-buckmann.jpg')\">\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t<div class=\"reviewer\">\n\t\t\t\t\t\t\t\t\tJ\u00f6rg Buckmann\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"date\">\n\t\t\t\t\t\t\t\t\tManaging Director, BUCKMANN GEWINNT+\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_content\">\n\t\t\t\t\t\t\t<p>Uncomplicated or serious? Or is it and? A young, clever team is at work here, offering excellent services, highly uncomplicated and competent. Instead of a prestigious reception, expensive offices and chocolates, there are fast services and competent services. For me as a one-man company, this is exactly what I need.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"read_more\" style=\"opacity:0;pointer-events: none;\">\n\t\t\t\t\t\t\t<span href=\"#\" data-collapse='Read more' data-open='Read less'>Read more<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"reviews_col\">\n\t\t\t\t\t<div class=\"review_wrap\" style=\"background-color:#FFF1F1\">\n\t\t\t\t\t\t<div class=\"review_logo\">\n\t\t\t\t\t\t\t<div class=\"logo_wrap\" style=\"background-color:#FF8E8D\">\n\t\t\t\t\t\t\t\t<img class=\"img-responsive responsive--  wp-post-image\" title=\"logo image\" src = \"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/11\/arvy-1.png\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_head\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"avatar\" style=\"background-image:url('https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/11\/florian-jauch.jpg')\">\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t<div class=\"reviewer\">\n\t\t\t\t\t\t\t\t\tFlorian Jauch\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"date\">\n\t\t\t\t\t\t\t\t\tCo-Founder, Arvy AG\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_content\">\n\t\t\t\t\t\t\t<p>Arvy AG has found an exceptional partner in Nexova AG. Their very high level of expertise in FINMA-regulated industries ensures that our financial transactions are in safe and competent hands. What sets Nexova apart is their flat-rate pricing structure, which has helped us greatly with budgeting and financial planning. As a company committed to long-term success and integrity in investments, we are very satisfied with the services provided by Nexova AG.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"read_more\" style=\"opacity:0;pointer-events: none;\">\n\t\t\t\t\t\t\t<span href=\"#\" data-collapse='Read more' data-open='Read less'>Read more<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"reviews_col\">\n\t\t\t\t\t<div class=\"review_wrap\" style=\"background-color:#EBF7FC\">\n\t\t\t\t\t\t<div class=\"review_logo\">\n\t\t\t\t\t\t\t<div class=\"logo_wrap\" style=\"background-color:#57B9E3\">\n\t\t\t\t\t\t\t\t<img class=\"img-responsive responsive--  wp-post-image\" title=\"logo image\" src = \"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/11\/brainie-1.png\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_head\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"avatar\" style=\"background-image:url('https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/11\/patrick-rissi.jpg')\">\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t<div class=\"reviewer\">\n\t\t\t\t\t\t\t\t\tPatrick Rissi\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"date\">\n\t\t\t\t\t\t\t\t\tCo-Founder, Brainiegroup GmbH\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_content\">\n\t\t\t\t\t\t\t<p>For us as an EdTech startup, it is very important that our trustee is as digital and agile as we are. With Nexova AG, we have found the perfect partner who can actively support us in our growth.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"read_more\" style=\"opacity:0;pointer-events: none;\">\n\t\t\t\t\t\t\t<span href=\"#\" data-collapse='Read more' data-open='Read less'>Read more<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t<style>\n\t\tsection.blog-section.company-review{\n\t\t\tpadding-left: 10%;\n\t\t\tpadding-right: 10%;\n\t\t}\n\t\t.blog-section.company-review .section-title{\n\t\t\tmargin-bottom: 0 !important;\n\t\t}\n\t\t.q_company_reviews{\n\t\t\tposition: relative;\n\t\t\tpadding: 0 30px;\n\t\t\tmargin-top: 4em;\n\t\t}\n\t\t.q_company_reviews .slick-list{\n\t\t\toverflow: hidden;\n\t\t}\n\t\t.q_company_reviews .slick-track{\n\t\t\tdisplay: flex;\n\t\t\tgrid-gap: 17px;\n\t\t}\n\t\t.q_company_reviews .slick-arrow{\n\t\t\tposition: absolute;\n\t\t\ttop: calc(50% - 50px);\n\t\t\ttransform: translateY(-50%);\n\t\t\tfont-size: 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However, some cantons have introduced a flat minimum tax to cover the costs associated with conducting tax audits for each company. This tax is often overlooked, especially in the start-up phase of newly founded companies that are not yet making a profit. In this article, we delve into the world of corporate taxes in Switzerland and in particular the minimum tax that some cantons in Switzerland levy on companies.<\/p>\n","protected":false},"author":6,"featured_media":4403,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","q_post_updated_date":"","footnotes":""},"categories":[30],"tags":[],"class_list":["post-4523","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-and-legal"],"_links":{"self":[{"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/posts\/4523","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/comments?post=4523"}],"version-history":[{"count":4,"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/posts\/4523\/revisions"}],"predecessor-version":[{"id":31109,"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/posts\/4523\/revisions\/31109"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/media\/4403"}],"wp:attachment":[{"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/media?parent=4523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/categories?post=4523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/tags?post=4523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}