The hook
“People often quote Switzerland like it has one obvious company-tax rate. The official picture is more layered than that.”
The Swiss federal overview explains that federal, cantonal and communal levels all matter. Even the federal direct profit tax does not tell the whole story on its own. That is why casual one-number comparisons with other countries can make Switzerland sound simpler than it really is for planning.
The takeaway
Switzerland can still be attractive, but only after the layered structure is taken seriously.