Corporate Income Tax in Switzerland

A Swiss company pays profit tax at three levels: the Confederation (direkte Bundessteuer), the canton and the commune. The federal rate is fixed in law. The cantonal and communal tax is a simple rate set by cantonal law, multiplied by the canton's and the commune's yearly multiplier (Steuerfuss). Only the cantons levy a capital tax. The canton assesses and collects both its own tax and the federal tax (DBG art. 104 and 105 para. 3).

Related skills, linked rather than repeated:

• Prices between a company and its shareholder, hidden profit distributions, safe-harbour interest rates: ch-transfer-pricing.
• Companies moving in or out, treaty refunds of the 35% withholding tax: ch-cross-border.
• Cantonal and communal tax for individuals: ch-cantonal-tax.
• VAT: ch-vat-return. Setting up an AG or GmbH: ch-company-formation.

Who this applies to

• Taxed as legal persons: companies limited by shares (AG), partnership limited by shares, GmbH and cooperatives. Associations, foundations and other legal persons are taxed at a lower rate (DBG art. 49 and 71).
• Unlimited tax liability: a legal person whose seat or effective management is in Switzerland (DBG art. 50). It is taxed on worldwide profit, except profit of foreign businesses, foreign permanent establishments and foreign real estate (DBG art. 52 para. 1).
• Limited tax liability: a foreign company with a Swiss business, permanent establishment or real estate is taxed on the profit attributable to it (DBG art. 51 and 52 para. 2 and 4).
• Large groups: a group whose ultimate parent has consolidated revenue of EUR 750 million or more is also in the Swiss minimum tax (BV art. 197 no. 15 para. 1 let. a; MindStV art. 8).
• Out: the income of a general or limited partnership (Kollektivgesellschaft, Kommanditgesellschaft) is attributed to the partners, who pay income tax (DBG art. 10; ch-federal-income-tax, ch-cantonal-tax).

Rates, bands and thresholds

Item	Rate or amount	Year	Source
Federal profit tax, AG, GmbH, cooperative	8.5% of net profit. Taxes are deductible (DBG art. 59 para. 1 let. a), so this is 8.5/108.5, about 7.83%, of profit before tax	2026	DBG art. 68
Federal profit tax, associations, foundations, other legal persons	4.25% of net profit; profit under CHF 5,000 not taxed	2026	DBG art. 71
Federal capital tax	None (DBG art. 73 to 78 repealed from 1 January 1998)	2026	DBG
Loss carry-forward, federal and cantonal	7 business years	2026	DBG art. 67; StHG art. 25 para. 2
Participation reduction: qualifying holding	At least 10% of share capital, or of profit and reserves, or a market value of at least CHF 1 million	2026	DBG art. 69; StHG art. 28 para. 1
Participation reduction: flat administration cost	5% of participation income (actual cost may be shown instead)	2026	DBG art. 70 para. 1
Participation reduction on capital gains	Holding sold was at least 10% and held at least one year	2026	DBG art. 70 para. 4
Patent box (cantonal only)	Up to 90% reduction of qualifying patent profit; cantons may give less	2026	StHG art. 24b
R&D super deduction (cantonal only, optional for cantons)	Up to 50% on top of the actual Swiss R&D expense	2026	StHG art. 25a
Notional interest deduction (cantonal only)	Allowed only where the combined cantonal, communal and other rate in the cantonal capital is at least 13.5%; Zurich is the only canton that has it	2026	StHG art. 25abis; ESTV, Besteuerung der juristischen Personen, 5.1.2.5
Relief cap on patent box, R&D and notional interest together	70% of taxable profit before loss offset, excluding net participation income	2026	StHG art. 25b
Zurich: simple cantonal profit tax rate	7% of taxable net profit (a cut to 6% was rejected by voters on 18 May 2025)	2026	ESTV Kantonsblatt Zürich, Feb 2026, § 71 StG; zh.ch vote result; Regierungsrat proposal 5939, § 71 at 6%
Zurich city: multipliers for legal persons	Canton 95%, commune 119%, church 10.03% of the simple tax	2026	ESTV, Steuersatz und Steuerfuss, 3.4.2
Zurich: simple capital tax rate	0.75 per mille of taxable equity; 90% of equity on participations, patents and group loans may be deducted	2026	ESTV Kantonsblatt Zürich, § 81a and 82 StG
Pillar Two minimum tax	15% of the GloBE profit, for groups with revenue of EUR 750 million or more	2026	BV art. 197 no. 15; MindStV art. 8 and 10
Withholding tax on dividends	35%	2026	VStG art. 13 para. 1 let. a
Late payment interest, federal taxes	4.0% (2025: 4.5%); 0.0% credit interest on voluntary prepayments of federal tax	2026	ESTV, 11 September 2025

How to get a cantonal rate. For any canton: simple rate under the cantonal tax law x (cantonal multiplier + communal multiplier + church multiplier where the canton taxes companies for church). Some cantons state an effective rate instead of a multiplier (the ESTV table marks these). The ESTV publication Steuersatz und Steuerfuss, 1 January 2026 lists the 2026 multipliers for each cantonal capital; the canton sheets (ESTV Kantonsblätter for Zurich) give the simple rate. Other communes have other multipliers. Then convert the statutory rate to an effective rate on profit before tax, because all three taxes are deductible:

effective rate = total statutory rate / (1 + total statutory rate)

For Zurich city in 2026 this gives: 7% x 224.03% = 15.68% cantonal, communal and church; plus 8.5% federal = 24.18% statutory, about 19.47% of profit before tax (example 1).

The taxable base

Start from the accounts. Taxable net profit is the balance of the income statement, plus amounts charged to it that are not business-justified expense (including open and hidden profit distributions), plus income not credited to it, including capital, revaluation and liquidation gains (DBG art. 58 para. 1; StHG art. 24 para. 1). The company files its signed annual accounts with the return (DBG art. 125 para. 2).

Deductible. Business-justified expense, including (DBG art. 59 para. 1; StHG art. 25 para. 1):

• federal, cantonal and communal taxes (the reason the federal 8.5% is about 7.83% before tax);
• pension contributions for own staff;
• gifts to tax-exempt Swiss public-benefit bodies up to 20% of net profit (federal);
• staff training costs.

Not deductible: bribes, fines and financial penalties with a punitive purpose (DBG art. 59 para. 2). Depreciation must be business-justified and booked (DBG art. 62). Provisions are allowed for existing obligations, risks on current assets and other imminent risks, plus future R&D orders to third parties up to 10% of taxable profit, at most CHF 1 million (DBG art. 63).

Not taxable. Capital contributions by shareholders, including share premium; moving the seat within Switzerland; inheritance and gifts (DBG art. 60). Interest on debt that is in substance equity is added back (DBG art. 65; see ch-transfer-pricing).

Losses. Losses of the seven business years before the tax period may be set off, so far as not already used (DBG art. 67 para. 1; StHG art. 25 para. 2). In a restructuring, older losses may be set off against contributions that cover a deficit and are not capital contributions (DBG art. 67 para. 2). There is no loss carry-back.

Participation reduction (Beteiligungsabzug). This is a reduction of the tax, not an exemption of the income. The profit tax is reduced in the proportion that net participation income bears to total net profit (DBG art. 69; StHG art. 28 para. 1):

• Qualifying holding: at least 10% of the share capital, or at least 10% of profit and reserves, or a market value of at least CHF 1 million.
• Net participation income: dividends and qualifying capital gains, less the financing cost that falls on them, less 5% for administration (or the actual cost) (DBG art. 70 para. 1).
• Capital gains qualify only above cost, and only if the holding sold was at least 10% and was held for at least one year (DBG art. 70 para. 4). Cantons may extend the reduction to such gains on the same terms (StHG art. 28 para. 1bis).
• Excluded: income that was a business-justified expense of the paying company, and revaluation gains on holdings (DBG art. 70 para. 2). Income is not counted where a related write-down on the same holding was charged against taxable profit (DBG art. 70 para. 3).

The cantons apply the same reduction to cantonal and communal tax (StHG art. 28 para. 1).

STAF measures, cantonal and communal tax only (introduced 1 January 2020; none apply to federal tax):

• Patent box: on request, profit from patents and comparable rights enters taxable profit with a reduction of up to 90%, in the ratio of qualifying R&D to total R&D per patent (nexus ratio). Profit from patents embedded in products is product profit less 6% of the costs allocated to those products and less the brand fee. On entry, R&D already deducted in earlier years is added back (StHG art. 24a and 24b).
• R&D super deduction: cantons may allow up to 50% more than the actual Swiss R&D expense. The base is direct R&D staff cost plus a 35% uplift (capped at total expense), and 80% of R&D billed by third parties (StHG art. 25a).
• Notional interest deduction: a deduction for calculated interest on the part of equity above what the business needs long term ("safety equity"), at a rate tied to the yield on 10-year Confederation bonds. A canton may offer it only if its cantonal capital's combined rate is at least 13.5% (StHG art. 25abis). Only Zurich has it (ESTV, Besteuerung der juristischen Personen, April 2026, 5.1.2.5).
• Relief cap: the patent box, R&D deduction and notional interest together may not exceed 70% of taxable profit before loss offset (net participation income excluded) and may not create a loss carry-forward (StHG art. 25b). Zurich gives the patent box at 90%, the R&D super deduction at 50%, the notional interest deduction, and the 70% relief cap (Zurich StG § 64b, 65a, 65b, 65c, as quoted in the ESTV Kantonsblatt Zürich).

Hidden reserves on entry and exit. A company that moves assets, functions or its seat into Switzerland may disclose hidden reserves tax-free and depreciate them; self-created goodwill over ten years (DBG art. 61a; StHG art. 24c). Hidden reserves on holdings of at least 10% may not be disclosed this way (DBG art. 61a para. 1). Moving out triggers tax on untaxed hidden reserves (DBG art. 61b). See ch-cross-border.

Capital tax (cantonal only). Taxable equity is paid-in capital, open reserves and reserves from taxed profit, plus hidden equity (StHG art. 29 para. 2 let. a and art. 29a). Cantons may reduce the tax on equity attributable to participations, patents and group loans (StHG art. 29 para. 3) and may credit profit tax against capital tax (StHG art. 30 para. 2).

Minimum tax (Pillar Two). Where the effective tax rate of a large group's Swiss entities falls below 15%, Switzerland charges a Swiss top-up tax, the QDMTT (schweizerische Ergänzungssteuer) (BV art. 197 no. 15 para. 1 let. b; MindStV art. 1 and 8). The GloBE Model Rules apply directly (MindStV art. 2). The top-up tax is not deductible from federal or cantonal profit tax (MindStV art. 7).

Deadlines and filing

• Tax period. The business year. Accounts must be closed every calendar year except the year of formation (DBG art. 79; StHG art. 31).
• Where to file. One return covers cantonal, communal and federal tax (in Zurich, ZStB 133.1 part B), filed with the canton of the seat or effective management at the end of the tax period (DBG art. 105 para. 3). Each canton names a single office for assessing legal persons (DBG art. 104 para. 2). A company must file even without a form or notice (DBG art. 124 para. 1), with signed accounts and a statement of equity (DBG art. 125 para. 2 and 3).
• Zurich deadline. The 2026 return (business years ending in 2026) is due on 30 September 2027, to the Kantonales Steueramt Zürich, Abteilung Register. Forms are sent in January 2027. Extension requests must arrive before the deadline (ZStB 133.1, Aufforderung 2027, part B and C). Other cantons set their own dates.
• Federal tax due date. The general due date is 1 March of the year after the tax year; the canton issues a final or provisional invoice for that date. For a business year that is not the calendar year, the canton may bring the due date forward to no earlier than two months after the year end (EFD ordinance SR 642.124, art. 1). Payment is due within 30 days of the due date (DBG art. 163 para. 1). Late interest starts 30 days after the invoice is delivered (SR 642.124 art. 3).
• Provisional billing. If the assessment is not ready when the tax falls due, the canton bills provisionally on the return, the last assessment or an estimate; the difference is settled on the final assessment (DBG art. 162).
• Cantonal and communal tax. The cantons publish their own due and payment dates (DBG art. 163 para. 3 for the federal tax they collect).
• Dividends. The paying company declares and pays the 35% withholding tax within 30 days after the dividend falls due (VStG art. 16 para. 1 let. c; see ch-transfer-pricing and ch-cross-border). A Swiss company holding at least 10% of the share capital directly may instead have the dividend paid without deduction, under the notification procedure, provided it would be entitled to the refund: the paying company files the official form with the ESTV within 30 days after the dividend falls due (VStV art. 26a).
• Pillar Two. The top-up tax return is due 15 months after the end of the business year, 18 months for the first year in scope, and the tax falls due on the same day (MindStV art. 20 para. 1 and art. 27). The Swiss top-up tax applies to business years starting on or after 1 January 2024 (MindStV art. 40 para. 1 and art. 42); the international top-up tax under the income inclusion rule (IIR) to business years starting on or after 1 January 2025 (MindStV art. 40 para. 2). The undertaxed profits rule (UTPR, MindStV art. 10 para. 3) applies "at a later date" and is not in force for 2026.
• Time limit for assessment. Five years after the end of the tax period, restarted by official acts, 15 years at most (DBG art. 120).

Penalties and interest

• Late payment interest: 4.0% for 2026, set by the EFD (DBG art. 164; ESTV). Credit interest on voluntary prepayments of federal tax is 0.0% for 2026.
• Procedural failures (no return or attachments after a reminder, failing to give information): fine up to CHF 1,000, or up to CHF 10,000 in serious or repeat cases (DBG art. 174).
• Tax evasion: fine normally equal to the tax evaded, reduced to one third for slight fault or raised to three times for serious fault (DBG art. 175 para. 2). The company itself is fined (DBG art. 181). The evaded tax is collected with interest as a supplementary tax (DBG art. 151).
• Voluntary disclosure: a first self-report by the company is penalty-free if no authority knew, the company cooperates fully and it pays the supplementary tax; for each later self-report the fine is one fifth of the tax evaded (DBG art. 181a).
• Assessment by estimate where the return is not filed after a reminder (DBG art. 130).
• Pillar Two: a GloBE information return filed late costs CHF 200 for each day, at most CHF 50,000 (MindStV art. 28e). That sanction (MindStV art. 28e) and the penalties for negligent breach of procedural duties or negligent evasion (MindStV art. 29 and 30) do not apply for business years starting by 31 December 2026 and ending by 30 June 2028 (MindStV art. 40 para. 3).

Cantonal penalties follow the cantonal tax law and are broadly parallel.

Cross-border points

• Foreign profit. Profit of foreign permanent establishments and foreign real estate is exempt for a Swiss company (DBG art. 52 para. 1). Losses of a foreign permanent establishment may be set against Swiss profit if not used abroad, and are recaptured if the establishment returns to profit within seven years (DBG art. 52 para. 3).
• Foreign dividends. Dividends from a foreign subsidiary qualify for the participation reduction on the same terms as Swiss ones (DBG art. 69).
• Dividends paid abroad. The 35% withholding tax applies to dividends to foreign shareholders; the recipient reclaims the part above the treaty rate. Treaty examples and refunds: ch-cross-border.
• Related-party pricing with foreign group companies: ch-transfer-pricing.
• Moving in or out (step-up on arrival, exit tax on hidden reserves): ch-cross-border.
• Large groups: the 15% minimum tax, IIR from 2025 (see above). Groups also file GloBE information returns for business years starting on or after 1 January 2024 (MindStV art. 40a para. 2), within the same 15 or 18 months as the top-up tax return (MindStV art. 28d para. 1).

Worked examples

Example 1: Zurich trading company, profit before tax CHF 1,000,000 (2026)

Facts: Alpha AG has its seat in the city of Zurich. It trades goods, has no participations, patents or R&D, and no losses brought forward. Its 2026 profit before any tax is CHF 1,000,000. Zurich levies church tax on legal persons, at a multiplier of 10.03% in the city.

• Federal statutory rate: 8.5% of net profit after tax (DBG art. 68).
• Zurich statutory rate: simple rate 7% x (95% + 119% + 10.03%) = 7% x 224.03% = 15.6821% of net profit after tax (ESTV Kantonsblatt Zürich; ESTV Steuerfuss table).
• Because all taxes are deductible, net profit after tax = 1,000,000 / (1 + 0.085 + 0.156821) = CHF 805,269.04.
• Federal tax: 8.5% x 805,269.04 = CHF 68,447.87. Effective federal rate: 6.84% of profit before tax here, against 7.83% (8.5/108.5) where federal tax is the only tax deducted.
• Cantonal, communal and church tax: 15.6821% x 805,269.04 = CHF 126,283.10.
• Total CHF 194,730.97, an effective rate of 19.47% of profit before tax.

Capital tax comes on top: 0.75 per mille x 224.03% of taxable equity. Alpha has no participations, so no capital tax reduction applies.

name: Zurich city trading company, profit before tax CHF 1,000,000 (2026)
inputs:
  profit_before_tax: 1000000
  federal_rate: 8.5
  zh_simple_rate: 7
  zh_canton_multiplier: 95
  zh_city_multiplier: 119
  zh_church_multiplier: 10.03
steps:
  - federal_only_effective_pct: round(federal_rate / (100 + federal_rate) * 100, 2)
  - cantonal_statutory_pct: zh_simple_rate * (zh_canton_multiplier + zh_city_multiplier + zh_church_multiplier) / 100
  - total_statutory_pct: federal_rate + cantonal_statutory_pct
  - net_profit_after_tax: round(profit_before_tax / (1 + total_statutory_pct / 100), 2)
  - federal_tax: round(net_profit_after_tax * federal_rate / 100, 2)
  - cantonal_tax: round(net_profit_after_tax * cantonal_statutory_pct / 100, 2)
  - total_tax: federal_tax + cantonal_tax
  - effective_rate_pct: round(total_tax / profit_before_tax * 100, 2)
expected:
  federal_only_effective_pct: 7.83
  cantonal_statutory_pct: 15.6821
  total_statutory_pct: 24.1821
  net_profit_after_tax: 805269.04
  federal_tax: 68447.87
  cantonal_tax: 126283.10
  total_tax: 194730.97
  effective_rate_pct: 19.47

The edge case: the 19.47% holds only for the city of Zurich. A company in another Zurich commune uses that commune's multiplier and church multiplier; a company with excess equity may also claim the Zurich notional interest deduction, which this example leaves out.

Example 2: holding company with a dividend from a 20% participation (2026, federal)

Facts: Beta Holding AG, Swiss, owns 20% of the share capital of Gamma AG, a Swiss company. In 2026 Gamma pays Beta a dividend of CHF 500,000. Beta's taxable net profit for 2026 (after deducting its taxes) is CHF 600,000, including the dividend. Financing cost attributable to the Gamma holding is CHF 20,000. Beta uses the flat 5% for administration.

• The holding is at least 10%, so it qualifies (DBG art. 69 let. a).
• Net participation income: 500,000 less 20,000 financing cost less 5% x 500,000 = 25,000 administration = CHF 455,000 (DBG art. 70 para. 1).
• Federal tax before the reduction: 8.5% x 600,000 = CHF 51,000.
• Reduction ratio: 455,000 / 600,000 = 75.83%. Reduction: CHF 38,675.
• Federal profit tax due: CHF 12,325.
• Withholding tax: Gamma must withhold 35% (CHF 175,000), which Beta reclaims (VStG art. 24 para. 2). Because Beta holds at least 10% of Gamma's share capital directly, it can instead tell Gamma to pay the dividend without deduction under the notification procedure; Gamma files the form with the ESTV within 30 days after the dividend falls due (VStV art. 26a).

The cantonal and communal tax is reduced in the same proportion (StHG art. 28 para. 1); use the canton's rate as in example 1.

name: Holding company, CHF 500,000 dividend from a 20% participation, federal (2026)
inputs:
  dividend: 500000
  financing_cost: 20000
  admin_pct: 5
  taxable_net_profit: 600000
  federal_rate: 8.5
  vst_rate: 35
steps:
  - admin_cost: pct(dividend, admin_pct)
  - net_participation_income: dividend - financing_cost - admin_cost
  - tax_before_reduction: pct(taxable_net_profit, federal_rate)
  - reduction_ratio_pct: round(net_participation_income / taxable_net_profit * 100, 2)
  - reduction: round(tax_before_reduction * net_participation_income / taxable_net_profit, 2)
  - federal_tax_due: tax_before_reduction - reduction
  - vst_if_withheld: pct(dividend, vst_rate)
expected:
  admin_cost: 25000.00
  net_participation_income: 455000.00
  tax_before_reduction: 51000.00
  reduction_ratio_pct: 75.83
  reduction: 38675.00
  federal_tax_due: 12325.00
  vst_if_withheld: 175000.00

The edge cases: if Beta held 5% worth CHF 1.2 million, the dividend would still qualify (market value of CHF 1 million or more), but a capital gain on selling that 5% would not (DBG art. 70 para. 4 let. b). How financing cost is allocated to a holding is ESTV practice not read for this skill; the figure here is an input.

Ask the client first

1. Seat and effective management: which canton and which commune? For a branch, where is the head office?
2. Business year end, and the profit before tax per the signed accounts.
3. Holdings in other companies: percentage, market value, how long held, dividends received, any sale, and financing cost.
4. Patents, R&D spend in Switzerland, and equity well above business needs (Zurich): any STAF relief to claim?
5. Losses from the last seven business years not yet used.
6. Group revenue: is the ultimate parent's consolidated revenue EUR 750 million or more?

Sources

Source	URL	Read on
DBG, SR 642.11, version in force 2 September 2026, art. 49 to 72, 79, 80, 104, 105, 120, 124, 125, 130, 151, 161 to 164, 174, 175, 181, 181a	https://www.fedlex.admin.ch/eli/cc/1991/1184_1184_1184/de	2026-10-23
StHG, SR 642.14, version of 1 January 2025 (current for 2026), art. 24 to 31	https://www.fedlex.admin.ch/eli/cc/1991/1256_1256_1256/de	2026-10-23
MindStV, SR 642.161, version of 1 January 2026, art. 1, 2, 7, 8, 10, 20, 27, 28d, 28e, 40, 40a, 42	https://www.fedlex.admin.ch/eli/cc/2023/841/de	2026-10-23
Federal Constitution, SR 101, art. 197 no. 15 (minimum tax, 15%, EUR 750 million)	https://www.fedlex.admin.ch/eli/cc/1999/404/de	2026-10-23
EFD ordinance on due date and interest of federal tax, SR 642.124, art. 1 and 3	https://www.fedlex.admin.ch/eli/cc/1993/717_717_717/de	2026-10-23
VStG, SR 642.21, version of 1 January 2025, art. 13, 16, 20, 24	https://www.fedlex.admin.ch/eli/cc/1966/371_385_384/de	2026-10-23
VStV, SR 642.211, version of 1 January 2025, art. 26a	https://www.fedlex.admin.ch/eli/cc/1966/1585_1641_1624/de	2026-10-23
ESTV, Steuersatz und Steuerfuss (law as at 1 January 2026), 3.4.2 multipliers in the cantonal capitals 2026	https://www.estv2.admin.ch/stp/ds/e-steuersatz-steuerfuss-de.pdf	2026-10-23
ESTV, Besteuerung der juristischen Personen (law as at 1 January 2026, April 2026)	https://www.estv2.admin.ch/stp/ds/d-besteuerung-juristischen-personen-gesamter-text-de.pdf	2026-10-23
ESTV, Kantonsblatt Zürich (February 2026), § 64b, 65a to 65c, 71, 81a, 82 StG	https://www.estv2.admin.ch/stp/kb/zh-de.pdf	2026-10-23
ESTV, Vergütungs- und Verzugszinssätze ab 2026 (11 September 2025)	https://www.estv.admin.ch/de/newnsb/58uetWbVftSvrQqxHgivI	2026-10-23
Kanton Zürich, Geschäftsbericht 2025, Volksabstimmungen (18 May 2025: Steuergesetz change of 4 November 2024, 149,962 yes, 179,439 no)	https://www.zh.ch/de/steuern-finanzen/kantonsfinanzen/geschaeftsbericht-rechnung/geschaeftsbericht-2025/volksabstimmungen.html	2026-10-23
Kanton Zürich, Antrag des Regierungsrates 5939 of 15 November 2023 (Steuergesetz change: § 71 simple profit tax rate from 7% to 6%; rejected 18 May 2025)	https://www.zh.ch/bin/zhweb/publish/regierungsratsbeschluss-unterlagen./2023/1315/5939_Steuergesetz_%C3%84nderung.pdf	2026-10-23
Kantonales Steueramt Zürich, ZStB 133.1, Aufforderung 2027 (deadline for 2026 returns)	https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/vertreter/steuerbuch/zstb-nr-133-1/ZStB-Nr-133-1_Aufforderung-2027.pdf	2026-10-23

Not yet confirmed: an official ESTV table of 2026 effective profit tax rates for every canton (the ESTV "Steuerbelastung" series for companies was not found; the skill gives the method and works Zurich city only); the Zurich due dates and instalments for cantonal and communal profit tax; the Zurich 2026 notional interest rate (tied to the 10-year Confederation bond yield, set by ordinance, not read); the ESTV practice for allocating financing cost to participations (Kreisschreiben not read); each canton's patent box and R&D percentages other than Zurich; the date the UTPR will apply.