The canton of Valais is one of the Swiss cantons that offers the best tax conditions for companies. Here is a general outline.

Tax on legal entities

The rate of tax on profits is 12.66% before tax (municipality, canton and confederation) up to CHF 150,000.00 and 21.57% before tax, above this amount.

Tax on capital is 2 o/oo (municipality and canton) up to CHF 500,000.00 and 5 o/oo (municipality and canton) above this amount.

Tax on holding companies

Holding companies with their head office in Valais are exempted from tax on profits (municipality, canton and confederation).

Tax on capital is 0.2 o/oo.

Tax on domiciliary companies

Domiciliary companies with their head office in the canton and which exercise their activity outside of Switzerland, can benefit from preferential tax status.

The rate of tax on profits is 9.42% before tax (municipality, canton and confederation).

Tax on capital is 0.2 o/oo.

New companies

The Valais cantonal government and the municipalities concerned can exempt new companies that contribute to the canton’s economic interests from cantonal and municipal taxes for the year in which the company is incorporated and for the nine following years.

You want to create a company in Valais – contact us.