English, PDF, 130kb
This country note for Switzerland provides detail on the proportion of CO2 emissions from energy use subject to different effective carbon rates (ECR), as well as on the level and components of average ECRs in each of the six economic sectors (road transport, off-road transport, industry, agriculture and fishing, residential & commercial, and electricity).
These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.
English, PDF, 505kb
Switzerland had the 32nd lowest tax wedge among the 35 OECD member countries in 2017. The country occupied the same position in 2016. The average single worker in Switzerland faced a tax wedge of 21.8% in 2017 compared with the OECD average of 35.9%.
English, PDF, 234kb
This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system
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This note describes the taxation of energy use in Switzerland. It contains the country’s energy tax profiles, followed by country-specific information to complement the general discussion in Taxing Energy Use 2018 (OECD, 2018).
English, PDF, 395kb
The tax-to-GDP ratio in Switzerland increased by 0.1 percentage points, from 27.7% in 2015 to 27.8% in 2016. The corresponding figures for the OECD average were an increase of 0.3 percentage points from 34.0% to 34.3% over the same period.
These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.
These country specifc documents provide figures on VAT/GST rates and VAT revenue ratios for OECD member countries from the latest OECD Consumption Tax Trends publication.
This ratification marks the latest move in Switzerland’s significant efforts of recent years to implement the international standards on tax transparency.