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Magazine In Graubünden
Attractively taxed
For us, key location advantages include attractive tax conditions and excellent national and international transport links.
Andreas Wieland Chairman of the Board, Hamilton AG
Graubünden makes sound tax sense
Tax relief, capital tax and rulings
Graubünden offers companies tangible tax advantages. Under certain conditions, companies newly establishing themselves in the canton or significantly expanding their business activities may benefit from tax relief of up to 100 per cent at cantonal and municipal level for up to ten years.
Advance tax rulings provide additional planning certainty by allowing the tax implications of planned investments to be clarified in a binding manner at an early stage. The standard capital tax rate is 0.488 per cent. For companies without business activities in Switzerland, it is just 0.01 per cent. In addition, industrial companies and production-related service providers in selected regions may benefit from further federal tax relief.
| Tax relief | Under certain conditions, new establishments and substantial business realignments may benefit from tax relief at cantonal level. |
|---|---|
| Generous depreciation allowances | Investments can be depreciated generously in the year of acquisition or construction and in the following year, creating additional financial flexibility. |
| Federal tax relief | Additional tax relief at federal level supports investment in selected regions and promotes economic development. |
| Moderate capital tax rate | The moderate capital tax rate of 0.488 per cent complements the attractive tax conditions for companies based in Graubünden. |
| Tax-privileged assets | Patents, equity interests and intra-group loans receive preferential treatment for capital tax purposes, further reducing the tax burden. |
Tax incentives for innovation
Patent box and research deduction
Companies investing in research, development and innovation benefit from additional tax advantages in Graubünden. The patent box provides tax relief on income from patents and comparable intellectual property rights. In addition, the R&D super-deduction allows further tax deductions for qualifying research and development expenditure.
An example:
When a company invests in developing a new product or innovative technology, the associated research and development costs can receive additional tax consideration. If the resulting patent-protected products or processes are subsequently launched successfully on the market, the income they generate may also receive preferential tax treatment.
Combining the patent box with the R&D super-deduction can significantly reduce taxable profit. This gives innovative companies attractive conditions for bringing new ideas to market more quickly and strengthening their long-term competitiveness.
Attractively positioned for tax purposes
Graubünden in comparison
Corporate tax burdens vary only marginally within Switzerland: while the average corporate income tax rate is around 14.4 per cent, Graubünden offers companies attractive tax conditions and targeted support instruments. Under certain conditions, tax relief may be granted at cantonal and municipal level, resulting in an effective corporate income tax rate as low as 7.83 per cent.
International comparison
Tax Burden in Switzerland
Traditional offshore jurisdictions continue to hold leading positions in terms of tax attractiveness. In the international comparison outside Europe, Switzerland retains a strong position in the upper third, ahead of Hong Kong and Singapore.
Switzerland also offers internationally competitive conditions: with an average corporate tax burden of around 14.4 per cent, it is significantly below the OECD average of more than 23 per cent. Combined with political stability, legal certainty, qualified professionals and short decision-making channels, Graubünden offers attractive conditions for companies seeking to invest, grow and drive innovation over the long term.
Graubünden Tax Administration
Further links and information on taxation in the canton of Graubünden are available on the Graubünden Tax Administration website.
