Who raises taxes in Switzerland?
Company taxes are levied at municipal level, cantonal or state level, and federal level, although you pay to only one office. Rates vary widely depending on where you incorporate your company. The federal tax rate cannot be negotiated, but it is only a modest 4 to 8%, depending on your income. Cantons, however, offer privileged taxation rates to new foreign companies and in many cases, you can arrange your affairs so that you pay no cantonal or municipal tax at all.