The canton of Appenzell Ausserrhoden has recently amended its tax legislation. It is expected that the new legislation will enter into force as per 1 January 2008.
Among other changes, the corporate tax rate is reduced from the current 13.5% to 6%. This corporate tax rate is currently the lowest tax rate available among the cantons of Switzerland. The corporate capital tax rate remains unchanged at 0.073% (0.015% or at least CHF 300 for holding and domiciliary companies)…