The BAK Taxation Index 2019 indicates an increase in the international tax competition for highly qualified employees over 2017. Key players such as France and the US have recently reduced the tax burden significantly. Since the Swiss cantons have done their fiscal policy homework, they continue to perform very well compared to other countries when it comes to the taxation of highly qualified employees. All cantons place less of a burden on highly qualified employees than the international average. European competitors in particular continue to tax highly qualified employees at a higher rate.
For more information on the BAK Taxation Index and other tax indicators, please see our website www.baktaxation.com.