Single Hedge Fund Managers in Switzerland:Evolution and Adaptation to a Changing Environment.
Pfaeffikon-SZ has very sensible government spending and has managed to always maintain a positive balance sheet. The large increase of tax payers and the amount of taxes paid by mainly the financial industry made it possible to lower taxes to the residents and businesses of Pfaeffikon-SZ for 5 years in a row.
Tax rates are: 11.8 % Corporate Tax / 19 % Personal Tax
Approx. maximum tax rate in comparison to the tax rates of the preferred business locations in Switzerland.
| Location |
Corporate |
Personal |
Dividend |
Gift/Inheritance |
| Pfaeffikon City (SZ) | 11.8% | 19.0% | 10.0% |
no |
| Basel City (BS) | 14.8% | 37.0% | 33.8% | yes |
| Zug City (ZG) | 15.3% | 23.0% | 13.6% | yes |
| Lucern (LU) | 15.9% | 32.9% | 18.3% | yes |
| Schaffhausen (SH) | 15.9% | 33.6% | 18.2% | yes |
| Frauenfeld (TG) | 16.5% | 35.5% | 21.5% | yes |
| St. Gallen (SG) | 16.9% | 35.8% | 18.8% | yes |
| Lugano (TI) | 19.3% | 36.3% | 33.5% | yes |
| Fribourg (FR) | 20.8% | 36.3% | 19.8% | yes |
| Pfäffikon (ZH) | 21.0% | 39.3% | 23.7% | yes |
| Zurich City (ZH) | 21.2% | 40.0% | 23.8% | yes |
| Bern (BE) | 21.3% | 41.3% | 24.2% | yes |
| Geneva (GE) | 24.2% | 44.0% | 27.5% | yes |
| Lausanne (VD) | 23.5% | 41.5% | 33.2% | yes |
There is no inheritance or gift tax in Pfäffikon-SZ