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)
No local market competition (canton of Valais)
Federal tax exemption is possible in certain regions of the canton.