The Grisons offer attractive tax rates, tailored to meet the requirements of the economy, and generous depreciation. Ordinarily taxed companies pay 14.77 percent tax (as a percentage of net profit before taxes) or, in the case of tax exemption at cantonal level, only 7.83 percent.

At first glance, it may come as a surprise, but taking a closer look, the Grisons is one of the most competitive corporate locations in the world: Measured in terms of gross domestic product per work hour, Switzerland is one of the most productive countries. The low administrative costs, lower real estate and labour costs compared to Swiss metropolitan regions, and the business-friendly political climate all add up to an outstanding price-performance ratio. This is confirmed by locally established companies such as TRUMPF, Wittenstein, InfoRLife, Hamilton or the EMS Group.

The Grisons also pay off tax-wise

When companies relocate to the Grisons, or are already established and substantially realign their operations, the canton can grant tax relief of up to 100 percent for up to ten years. Preliminary tax rulings provide financial planning security. Innovative companies can also benefit from further tax advantages through new instruments introduced with the 2020 tax reform. The patent box, with relief of up to 90 percent and an R&D excess deduction of up to 50 percent can lead to a maximum relief on taxable profits of 55 percent, resulting in an actual profit tax rate of 11.1 percent. The ordinary capital tax rate for companies is 0.488 percent, for companies without business activities in Switzerland 0.01 percent. Within the framework of regional policy, the federal government can grant tax relief to industrial companies and production-related service companies for projects that are realized in a municipality of the defined application areas.

Companies in the Grisons benefit from tax advantages

  • Preliminary rulings on the method of taxation
  • Profit tax rate of 14.77 percent of net profit before taxes
  • Tax relief at cantonal level of up to 100 percent for up to 10 years
  • 100 percent tax relief results in a profit tax rate of 7.83 percent of net profit before tax (for a maximum of 10 years)
  • Exemption from tax on profits in the case of tax relief as part of regional policy by federal government
  • Patent box with a maximum tax relief of 90 percent
  • R&D excess deduction of maximum 50 percent
  • Maximum relief on taxable profit from patent box and R&D deduction of maximum 55 percent, results in a profit tax rate of 11.1 percent of net profit before taxes
  • The ordinary capital tax rate is 0.488 percent.
  • The capital tax rate is 0.01 percent for companies with no business activities in Switzerland
  • Reduction for eligible equity for patents, participations and intercompany loans
  • Immediate depreciation of up to 100 percent on investments in the year of acquisition or construction, as well as in the following year

Natural persons in the Grisons benefit from tax advantages

  • Very moderate taxation of income and assets
  • With a minimum participation of 10 percent in the capital of a joint-stock company, limited liability company or cooperative, natural persons resident in the canton benefit from partial taxation of investment income.
  • Exemption from inheritance tax on estate assets for spouses and direct descendants
  • Lump-sum taxation: Under certain conditions, foreign persons, resident in the Grisons and subject to unlimited tax liability, can be taxed according to expenditure.