03/2021
Federal Council opens consultation on tonnage tax
Peter von Burg
At its meeting on 24 February 2021, the Federal Council opened the consultation on the Federal Act on the Tonnage Tax on Sea-going Ships. An introduction in Swiss tax law would be a targeted means of ensuring the competitiveness of Switzerland as a business location in the area of maritime shipping companies.
The Federal Council considers it necessary to incorporate ecological criteria into the Swiss tonnage tax. The tonnage tax is an alternative (flat-rate) method for determining the profit tax. It is based on the net tonnage (freight volume) multiplied by a graduated tariff and the number of operating days.
The media release including the federal law can be downloaded here.
First publication:
www.taxlawblog.ch
Footnotes / further notes
.
.
Footnotes / further notes:
