Comparative Guides
Welcome to Mondaq Comparative Guides - your comparative global Q&A guide.
Our Comparative Guides provide an overview of some of the key points of law and practice and allow you to compare regulatory environments and laws across multiple jurisdictions.
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Results: 4 Answers
Corporate Tax
3.
Investment in capital assets
3.1
How is investment in capital assets treated – does tax treatment follow the accounts (eg, depreciation) or are there specific rules about the write-off for tax purposes of investment in capital assets?
 
Switzerland
Generally, tax follows the accounts. Thus, accounts which are valid from a commercial law perspective are also valid and binding for Swiss tax purposes. However, certain exceptions apply. For example, special tax guidelines apply as to the generally permissible depreciation rates.

For more information about this answer please contact: Fouad G. Sayegh from Walder Wyss Ltd.
3.2
Are there research and development credits or other tax incentives for investment?
 
Switzerland
Not under the current rules.

For more information about this answer please contact: Fouad G. Sayegh from Walder Wyss Ltd.
3.3
Are inventories subject to special tax or valuation rules?
 
Switzerland
Impairments of up to one-third are generally accepted on inventory.

For more information about this answer please contact: Fouad G. Sayegh from Walder Wyss Ltd.
3.4
Are derivatives subject to any specific tax rules?
 
Switzerland
As private capital gains are tax free, derivatives must be analysed and classified in different categories. In the case of transparent products, that part of the income which is derived from the option component may be tax free. In the case of non-transparent products, the entire income will be taxable.

For more information about this answer please contact: Fouad G. Sayegh from Walder Wyss Ltd.