Compared to the surrounding countries, corporate taxation in the Canton Grisons is extremely attractive.

In Switzerland focus is placed on direct taxation. For companies (juridical persons or legal entities), this is levied on profit and capital and for private persons, on income and assets. Federal government, the canton and communities are all entitled to tax sovereignty.

Federal taxes are proportionately uniform throughout Switzerland for juridical persons. In the Canton Grisons taxes are independent of the domicile of the company. The tax burden on legal entities or their shareholders has recently been and will continue to be reduced.

For self-employed persons, the tax rate varies according to their place of residence in the canton.

Income tax burden for juridical persons from the tax year 2010

The actual proportional tax rate for all tax sovereignties (state, canton, community, church) still amounts to 16.8% on profit before tax.

Implementation regulations and tax legislation

Further information can be obtained from the cantonal tax authorities.