THE TAXATION OF START-UPS IN THE CANTON OF VAUD
Overall, Switzerland offers a competitive tax environment for innovation. While the framework conditions have been revised in favour of start-ups in recent years, the potential for improving tax policy remains significant.
When we look at the framework conditions of an innovation ecosystem, and in particular for start-ups, taxation is certainly only one piece of the puzzle. But it is an important piece for start-ups themselves and their employees, and also for entrepreneurs and investors. Indeed, the tax authorities impose a tax on a young company by tax on the company's profits and capital, as well as on its investors and executive shareholders in respect of income and wealth tax.