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620 STGBSTGLFLT CH-LU

§ 100 Tax Act (StG)

State Taxes - Taxation of Legal Entities - Maximum Tax Burden on Corporations
Open official source Full Act (282 Articles) Machine-readable Markdown (.md)

§ 100 Criminal Code

1. The total tax burden on corporations through state and municipal taxes (net profit and capital tax) shall not exceed 12 percent of the taxable net profit, but must be at least 1 per mille of the taxable equity capital.

← § 99 StG Tax Act (StG) - Types of Taxes § 101 ITA →

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