Taxation

The Canton of Lucerne has been continually lowering tax burdens over recent years and will be decreasing taxes further in the future. Indeed, Lucerne is more than keeping pace with the overall Swiss average for corporate tax relief, and has taken the lead for all of Switzerland with the new tax rules for holdings companies. For average-income persons, on the other hand, the tax burden is a bit higher, in no small part due to the extensive services that Lucerne is required to render as a centre.

For further information you may contact:

Tax Administration Canton of Lucerne
Guido Furrer

Buobenmatt 1, Postfach 3464
6002 Luzern

Tel. 041 228 56 43
Fax 041 228 66 37



You may also consult the tax calculator for comparison between all the municipalities of Switzerland.

 

Goods and Services in Switzerland are charged with the VAT (value added tax) which is currently 8.00%


Personal Income Tax

The federal government, the cantons and the municipalities all levy tax on the income and assets of individuals. Thanks to the canton‘s cost-aware investment policy and inter-cantonal competition, it is possible to keep the tax on your net income at a moderate level. In return, Switzerland offers an outstanding infrastructure, high personal security, first-class healthcare and a high standard of living.

Following several tax reductions in 2005, 2008 and 2011, the canton of Lucerne has reduced the tax burden for individuals. Lucerne now numbers amongst the top 10 locations in Switzerland. However, income tax is just one element of the location-related taxes. As well as the minimal wealth tax (0.1%-0.25%) there are outlays for accommodation and health insurance, which vary according to region (so-called net city costs). What remains is the disposable income. And Lucerne comes out even better here. The reasons for this are the attractively priced living costs and relatively low health insurance premiums. In addition, Lucerne does not levy any gift tax.

www.lucerne-business.ch




Corporate Taxation

You are well advised to manage your international affairs from Lucerne. If your company generates more than 80% of it's turnover and costs outside Switzerland it qualifies as a management company. The corporate tax rate of a management company lies between 10% and 11.5% (incl. 8.5% federal tax).

www.lucerne-business.ch