13 March 2012
In the context of the tax law revision 2011, the canton of Lucerne halved the corporate income tax rate from 3% to 1.5% with effect from 1 January 2012. Depending on the municipality, the halving of the tax rate results in a statutory communal and cantonal tax burden of 4.3% to 6.5%. With this significant reduction, the canton of Lucerne enhanced its attractiveness for national and international companies by offering the lowest corporate income tax rate of a…