it's not that easy.
here some real and correct facts:
the tax is in most cantons is still calculated on municipality level
i can give you regarding this some hotspots: meggen LU (11.42%), wollerau SZ (12.45%), canton nidwalden (12.67%), baar zg (14.31%)
zug
great tax marketing that works as I see on above post. the most innovative canton, cheaper tax if profit below chf 100'000.
town zug tax is a heigher then in the municipality baar ZG.
if profit below 100K in baar zg is around 11.2%
luzern
they come to this great idea to low the tax a few years ago and to get something of the tax cake, but the questions is when they will give up, too much loss and such strategy will hard work with that big canton.
here the same meggen LU (11.42%) has cheaper tax then town Lucern (12.32%).
schwyz
since years stable low tax in the low tax municipalities.
nidwalden
a new player on low tax, acting fast has already implemented IP Box solution. The time will show.
but that's not all, now begin the tax deduction:
this is a very wide area and I will only provide some key solutions. this is the point where you need help from a tax consultant.
in case your company is a holding you can fall below 9%
some canton provide IP Box solutions (oecd valid) and you pay on such profit -80% tax on canton and municipality as example in nidwalden
various company setup exist
you can get a tax ruling from tax office that is safe
and and and...
