Corporate tax reform

The reform of the - KSt is closely linked to the corporate tax reform (reform of corporate taxation; Income and corporate tax reform 2001-2005; Brühler recommendations). To reform the taxation of corporations and shareholders, the corporation tax Crediting procedure abolished.

In addition, the previously split corporation tax tariff for retained and distributed profits has been standardized to 25 %. The half-income method limits the double burden of profit distributions at company and shareholder level.

Tax non-residents are only taken into account to a limited extent. The taxation of dividends also requires a redesign of the taxation of interest in line with Europe. A lowering of the tax rate to 19 % is planned in the context of a corporate tax reform.


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