Corporate Tax in the DACH Region
Tax is often the deciding factor when choosing where to base a company. Germany’s effective rate is around 30% once corporation tax, the solidarity surcharge and municipal trade tax are combined; Austria is a flat 23%; and Switzerland ranges from roughly 11.85% in Zug to about 20% depending on canton and municipality.
The guides below break down each country for foreign-owned companies, set them against the wider low-tax picture in Europe and the 15% global minimum tax, and show how a holding structure can fit on top. All of this is general information, not tax advice.
