Capital Cantonal tax

At cantonal and municipal levels, companies benefiting from holding status are subject to a special tax rate. The cantonal tax rate on the holding company’s capital is 0.02% (0.01% for the part of the capital exceeding CHF 500 million). The municipal tax varies between 30% and 100% of the cantonal tax and this depends on the Swiss municipality in which the company is based. It is important to know that there is no federal capital tax.