税务工具 - 瑞士和全球范围的税率比较

税务工具将瑞士20个州的税负同60多个国际其它地区进行复杂地比较。该指数记录企业和高素质个人的实际税负并定期更新。这个动态的显示方式能够对最多5个国家中所选地区的税负进行比较。它只提供对所选地区税负的一个概况,不能代替针对特定需求所作的实际税率计算。该税务工具是瑞士贸易与投资促进署(S-GE)、BAKBASEL经济研究所和欧洲经济研究中心合作(ZEW)的结晶,它 直观地动态显示从BAK税务指数中得出的结果并加以分析。税务计算器只有英文版。


AG,AI,FR,JU,NE 和 SO 这些州未包含在税务工具的动态比较中。这些州的税务信息请参阅这里


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税务计算器使用说明

请点击下拉框或在地图上点击您要比较的国家。可对最多5个国家的地区进行比较。


选定国家后,请点击进入第二个下拉框选择相应的地区。最后选择所要比较的税项。下方显示的对比图可生成Excel表格或图片文档。


1Select a country

2Select regions

Please select a country first.

3Select a comparison

Corporations: Effective average tax rate

The effective average tax rate (EATR) is one of the most important indicators when a foreign company wants to relocate its business to a new country or region. Therefore, it measures the tax burden on a profitable investment in this new location. For this, all of the relevant forms of taxations and tax regulations are taken into account. In %.

Corporations: Effective average tax rate - Development over time

Effective average tax rate (EATR) for corporations over time. The effective average tax rate (EATR) is one of the most important indicators when a foreign company wants to relocate its business to a new country or region. Therefore, it measures the tax burden on a profitable investment in this new location. For this, all of the relevant forms of taxations and tax regulations are taken into account. In %.

Corporations: Effective marginal tax rate

The effective marginal tax rate (EMTR) stands for an important criterion when a company wants to further invest in an already existing location. It measures the tax burden for the (small) marginal investment, yielding a return which is just profitable. For this, all of the relevant forms of taxations and tax regulations are taken into account. In %.

Corporations: Effective marginal tax rate - Development over time

Effective marginal tax rate (EMTR) for corporations over time. The effective marginal tax rate (EMTR) stands for an important criterion when a company wants to further invest in an already existing location. It measures the tax burden for the (small) marginal investment, yielding a return which is just profitable. For this, all of the relevant forms of taxations and tax regulations are taken into account. In %.

Highly Qualified Individuals: Single Worker

Tax burden on the employment costs of a single worker without children with a specific net (after tax) income. In %. All of the tax types and provisions relevant at the corresponding location are taken into account. 

Highly Qualified Individuals: Tax burden for single workers - Development over time

Tax burden on the employment costs of a single worker without children with a specific net (after tax) income over time. In %. All of the tax types and provisions relevant at the corresponding location are taken into account.

Shareholder Taxation: Pre-tax return from a corporate investment

Pre-tax return from a corporate investment by shareholders, which results in the same after-tax return as an investment in the capital markets (5.0 %). All locations in which this pre-tax return is lower than 5.0 percent give preferential treatment to company investments in terms of taxes when compared to investment in the capital market.

Shareholder Taxation: Variation of pre-tax returns from a corporate investment

Comparison of pre-tax returns on a corporate investment by using new equity capital of two shareholder types without (non-qualified share) and with a substantial, qualifying corporation participation (qualified share). 

Highly Qualified Individuals: Families

Tax burden on the employment costs of a married couple with two children with a specific net (after tax) income. In %. All of the tax types and provisions relevant at the corresponding location are taken into account.

Highly Qualified Individuals: Tax burden for families - Development over time

Tax burden on the employment costs of a married couple with two children with a specific net (after tax) income over time. In %. All of the tax types and provisions relevant at the corresponding location are taken into account.

Sustainability of Fiscal Policy and Taxation: Sustainability and tax burden for corporations

The indicator for sustainable fiscal policy is a gauge for the financial state of health of public budgets. A series of key indicators flow into the calculation, which project the current status of the public finances (debt level, primary balance, etc.) as well as the expected developments (receipts and expenses projections, etc.). The costs of the demographic change (keywords: “aging society”) are at the core of the observations for the fiscal outlook.

Sustainably financed locations have secured the current tax level for the long term; at unsustainably financed locations, there is a threat of tax increases. The combination of the current tax rates and the indicator for sustainable fiscal policy provide a comprehensive picture of the tax attractiveness of a location and quantifies the long-term financial prospects of the public finances of a location.

Short-term (assumption: constant government debt level)

A revenues surplus (positive value) / income gap (negative value) shows by how many percentage points of GDP the revenues must be permanently lowered / increased from the base year (2012) in order to keep the consolidated government indebtedness constant until 2017.

Sustainability of Fiscal Policy and Taxation: Sustainability and tax burden for corporations

The indicator for sustainable fiscal policy is a gauge for the financial state of health of public budgets. A series of key indicators flow into the calculation, which project the current status of the public finances (debt level, primary balance, etc.) as well as the expected developments (receipts and expenses projections, etc.). The costs of the demographic change (keywords: “aging society”) are at the core of the observations for the fiscal outlook.

Sustainably financed locations have secured the current tax level for the long term; at unsustainably financed locations, there is a threat of tax increases. The combination of the current tax rates and the indicator for sustainable fiscal policy provide a comprehensive picture of the tax attractiveness of a location and quantifies the long-term financial prospects of the public finances of a location.

Mid-term (assumption: constant government debt level)

A revenues surplus (positive value) / income gap (negative value) shows by how many percentage points of GDP the revenues must be permanently lowered / increased from the base year (2012) in order to keep the consolidated government indebtedness constant until 2027.

Sustainability of Fiscal Policy and Taxation: Sustainability and tax burden for corporations

The indicator for sustainable fiscal policy is a gauge for the financial state of health of public budgets. A series of key indicators flow into the calculation, which project the current status of the public finances (debt level, primary balance, etc.) as well as the expected developments (receipts and expenses projections, etc.). The costs of the demographic change (keywords: “aging society”) are at the core of the observations for the fiscal outlook.

Sustainably financed locations have secured the current tax level for the long term; at unsustainably financed locations, there is a threat of tax increases. The combination of the current tax rates and the indicator for sustainable fiscal policy provide a comprehensive picture of the tax attractiveness of a location and quantifies the long-term financial prospects of the public finances of a location.

Long-term (assumption: consolidated government indebtedness quota of 60% of GDP)

A revenues surplus (positive value) / income gap (negative value) shows by how many percentage points of GDP the revenues must be permanently lowered / increased from the base year (2012) in order to reach the target quota of 60 percent (Maastricht criteria indebtedness) precisely in 2060.

Obwalden, Switzerland

Please select at least one region and a comparison.