Tax measures

Federal tax law is the same throughout Switzerland. In addition, each of the twenty-six cantons has its own separate fiscal legislation. Municipal taxes also vary, but the amount paid is a proportion of the cantonal taxes. The two main levels of tax administration are the federal authorities and the cantonal / municipal authorities. Cantonal and federal tax laws are quite general and non-specific. Consequently, complex tax issues are examined by Business Valais in collaboration with the cantonal tax authority to obtain a "ruling".

Tax exemption criteria (at cantonal and municipal level):

• New company or project
• Significant economic advantage for the canton
  (job creation, innovation, investments)
• Permanence
• No local market competition (canton of Valais)

Federal tax exemption is possible in certain regions of the canton.