「租税ツール(Tax Tool)」 - スイス国内外の租税比較

「租税ツール(Tax Tool)」はスイス国内20 州および世界60 か国以上の租税状況を比較することのできる高機能の国際比較ツールです。インデックスは事業および有能な個人に課せられる有効な租税を掲載しており、定期的に更新されます。ダイナミックな表示によって、個別に選択した最大5 か国の地域の租税を容易に比較することができます。租税ツール(Tax Tool)」はダイナミックなビジュアルおよび「BAK Taxation Index」による結果分析が特長で、スイス・グローバル・エンタープライズ(S-GE)、BAKバーゼル(BAKBASEL)、欧州経済研究センター(ZEW)の協力の下に実現しました。「税務ツール(Tax Tool)」は英語版のみです。


アールガウ州、アッペンツェル・インナーローデン準州、フリブール州、ジュラ州、ゾロトゥルン州は租税ツール(Tax Tool)の動的比較に含まれていません。これらの州の租税に関する情報はこちらからご覧ください。


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「税務ツール(Tax Tool)」の使い方

フィルタをクリックするか、地図上の国をクリックして比較したい国をお選びください。最大5 か国の地域の租税状況を比較することができます。


国を選択したら、2 つ目のフィルタをクリックして対象の地域をお選びください。最後に租税(tax burden)を選択して比較します。比較チャートが下に表示され、Excel およびイメージファイルとしてエクスポートすることができます。


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.

Please select at least one region and a comparison.