Question 1

Which canton does Switzerland use?

Accepted Answer

Switzerland defaults to Zurich (Stadt, BFS 261). The effective rate shown (~24%) includes federal profit tax (8.5%), cantonal, and municipal components. Rates vary widely by canton: Zug ~12%, Zurich ~20%, Geneva ~24%. For canton-specific analysis, use the dedicated Swiss corporate tax calculator.

Question 2

Does this include capital tax (Kapitalsteuer)?

Accepted Answer

This comparison focuses on profit/income tax only. Switzerland also levies a cantonal capital tax (Kapitalsteuer) on equity, which adds ~0.05-0.3% depending on the canton. Germany, France, and most other countries do not levy a separate capital tax. For the full Swiss picture including capital tax, use the dedicated Swiss corporate tax calculator.

Question 3

Does France include the CSB surcharge?

Accepted Answer

Yes. The Contribution Sociale sur les Benefices (CSB, 3.3% on IS exceeding EUR 763,000, Art. 235 ter ZC CGI) is included when applicable. For profits below EUR 763,000, only the standard IS rate applies. At EUR 500,000 profit the CSB does not apply; at EUR 1,000,000 it would add ~0.25 percentage points.

Question 4

Does this include IRAP for Italy?

Accepted Answer

Currently only IRES (24%) is included. IRAP (3.9% standard) varies by region and activity sector.

Question 5

What about Luxembourg, Singapore, Hong Kong, or UAE?

Accepted Answer

The comparison currently covers 18 countries with full tax engines: CH, DE, FR, IT, ES, BE, AT, NL, IE, PT, FI, DK, SE, NO, UK, US, AU, CO. Additional jurisdictions (including key holding locations like Luxembourg, Singapore, Hong Kong, and the UAE) are on the roadmap.

Question 6

What about transfer pricing?

Accepted Answer

This calculator computes statutory tax on domestic profit. Transfer pricing, thin capitalization, and CFC rules are not modeled.

Question 7

What is the total shareholder burden?

Accepted Answer

When you set a shareholder country, the calculator adds the WHT on dividend extraction (using treaty rates where available) on top of the CIT. The total burden shows what percentage of pre-tax profit is lost to CIT + WHT combined. The ownership percentage affects treaty rate eligibility -- for example, the EU Parent-Subsidiary Directive eliminates WHT for holdings of 10% or more.