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Proposed changes to the canton of Geneva’s Corporate Income Tax rate

On 17 October 2018, the Geneva Council of State announced a proposal that the new Corporate Income Tax rate should be reduced to 13.79%. The draft law has now to be submitted for approval by the Grand Council of Geneva in January 2019.

A potential vote on the Cantonal Act is planned for 19 May 2019 together with the Federal Act on Tax Reform. If approved the new Corporate Income Tax rate will enter into force on 1 January 2020. At this date, the Swiss tax regimes for Holding, Domicile and Mixed companies should be abolished.

For more information, please contact Grégoire Uldry or Laure Cordt-Moller.

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