Switzerland :

Corporate taxes :

Corporate profit tax : A federal tax rate of 8,5%.
And the tax rate at a cantonal scale and at a communal scale vary between 10,7% and 24,5% giving the canton and the municipality of residence.

 

In the canton of Neuchâtel, the cantonal, communal and federal taxes represent a total rate of 15.5%.

What is more, when a company mainly sells its products or services outside Switzerland, then it will profit from a profit tax reduction. Each case being particular, it is necessary to directly contact the « Chambre de Promotion Economique » (you fill find their website by clicking on our section « Useful links »).

In the case of holdings and companies with special statuses, they will profit from tax rates that will be even more advantageous.

 

What is more, the profits and losses account and the balance sheet will not be published. They are not publicly accessible.

 

Social contributions :

Social contributions paid by the employer : 14%.

 

France :

 Corporate tax :

Corporate tax on benefits : 33,3%
Companies with more than 7.630.000 EUR turnover, companies from which the share of private persons in the capital doesn’t exceed 75% 33,1/3% + a social contribution equal to 3,3% of the paid taxes.
Companies with less than 7.630.000 EUR turnover, companies from which the share of private persons in the capital exceed 75% Reduced rate of 15% on the first portion of taxable profit in the limit of a total amount of 38.120 EUR.
Relevant supplement on the companies from which the revenue exceeds 250 million EUR 10,7%

 

Social contributions :

The social contributions paid by the employer :  from 42% to 45% (the employer pays the contributions to disengage himself from commitments in terms of healthcare, retirement and unemployment).

The social contributions paid by the employee : 22%.

 

Luxembourg :

Corporate tax :

Corporate tax for companies from which taxable profits > 15.000 EUR

21 %

Corporate tax for companies from which taxable profits are not > 15.000 EUR

20%

Contribution to the employment fund

7%

Municipal corporate tax

6-12%

 

Social contributions :

The social contributions paid by the employer : 12,61% for an employee and 14,86% for a workman.
The social contributions paid by the employee : 11,80% for an employee and 14,05 % for a workman

 

Belgium :

 Corporate tax :

Corporate tax

33,99%, from which an additional tax of 3%.

Reduces rate

Under certain conditions, the reduced rates can be applied :

24.98% (from 0 to 25.000 EUR), 31.93% (from 25.001 to 90.000 EUR)

and 35.54% (from  90.001 to 322.500 EUR).

 

Social contributions :

The social contributions paid by the employer : the social security system is financed by the contributions of the employees and the employers, and also by the subventions of the government. The amount are calculated on a gross wage basis (basic wage + bonus + benefits in kind and so on) and are paid by the National Office of Social Security. (ONSS/RSZ). The contributions of the employees finance approximately around 13% of the national security system. The contributions of the employers represent more than 35%.


Great Britain :

Corporate tax on profit for a profit > £300.000 20%
When the profit > £1.500.000 21%
Profit between £300.000 and £1.500.000 A marginal rate is calculated

 

Social contributions :                                        

The social contributions paid by the employer : 12,8%.
The social contributions paid by the employee : 11%.