Jura Corporate & Capital Tax
Ultimo aggiornamento: 09 dic 2025
Jura Corporate & Capital Tax — Business Tax Overview
How corporate income tax and capital tax work in the Canton of Jura for companies: who is taxed, what is taxed, how rates are built up (including indicative corporate profit tax around the mid-teens and capital tax around 0.18% of equity in Delémont), where Jura sits in the Swiss landscape, and where to dive deeper (profit tax, capital tax, rates, cases, calculator, and forms & deadlines).
Jura at a Glance
Position in the Swiss tax landscape
Jura offers a solid mid-range corporate tax environment with clear parameters for both profit and capital tax:
- Legal entities in Jura (e.g. in the cantonal capital Delémont) face an overall combined corporate income tax burden around the mid-teens on profit before tax (around 15–16% in many cases, including the federal layer), depending on commune, year and use of reliefs.:contentReference[oaicite:0]{index=0}
- Capital tax on equity is levied at modest levels (around 0,18% di capitale imponibile in Delémont as an indication), with standard tools for mitigating the burden in profitable years.:contentReference[oaicite:1]{index=1}
- The canton is relatively small but strategically located in north-western Switzerland, with strong links towards Basel and the French-speaking Jura arc. Its economy mixes industry, watchmaking, services and cross-border activities.
Key features for companies
| Tax types | Cantonal/communal profit tax, cantonal/communal capital tax, federal corporate income tax. |
| Taxpayers | Capital companies (AG, GmbH), cooperatives, certain foundations and associations. |
| Profit tax base | Taxable profit derived from statutory accounts with tax adjustments and STAF instruments. |
| Capital tax base | Equity (including reserves and hidden equity) attributable to Jura, subject to reliefs and credits. |
| STAF tools | Participation relief, patent box, additional R&D deductions and related measures (subject to Jura practice). |
Who Is Taxed & On What?
- Aziende residenti. Companies with their statutory seat or effective place of management in Jura are subject to responsabilità fiscale illimitata on their worldwide income and equity, with exemptions or credits for foreign permanent establishments and real estate under Swiss and treaty rules.:contentReference[oaicite:2]{index=2}
-
Entità non residenti. Nonresident companies are subject to
responsabilità fiscale limitata in Jura on profit and equity attributable to:
- Permanent establishments in Jura; and/or
- Jura-situs real estate or business assets.
- Legal forms in scope. The rules in this hub primarily address persone giuriste / persone morali (AG, GmbH, cooperatives). Partnerships and sole proprietors are taxed via personal income tax and are not the focus here.
- Periodo fiscale. For juristic persons, the tax period generally follows the financial year. Year-end changes or extended first years require coordination with the tax office (Service des contributions / JuraTax Online).:contentReference[oaicite:3]{index=3}
Corporate Income Tax vs. Capital Tax
Jura, like other Swiss cantons, taxes companies entrambi on their annual profit and on their equity. Understanding the distinction is key for planning relocations, investments and group structures.
| Aspetto | Corporate income tax (profit tax) | Capital tax (equity tax) |
|---|---|---|
| Base imponibile | Taxable profit for the year (after adjustments, participation relief, STAF reliefs and loss offsets). | Equity attributable to Jura (share capital, reserves, hidden equity) valued under Jura rules. |
| Economic focus | How much the company earns in or allocated to Jura. | How strongly the company is capitalised and where assets (especially real estate and participations) reside. |
| Driver principali | Business model, margins, transfer pricing, location of functions/risks, use of patent box and R&D deductions. | Financing mix (equity vs debt), participations, IP and real estate; interaction with wealth tax for closely held structures. |
| Interaction | Profit tax is calculated on taxable profit; STAF instruments can materially reduce the effective rate for qualifying companies. | Capital tax often operates as a imposta minima in low-profit or loss years; cantonal rules may credit profit tax against capital tax so that in profitable years, capital tax becomes less visible. |
| Where to read more | Jura corporate tax | Imposta sul capitale del Giura |
For many Jura companies, the combined profit and capital tax burden is dominated by profit tax. But for holding structures, asset-rich businesses and early-stage entities, capital tax can still be a meaningful additional cost or binding minimum and should be modelled explicitly alongside corporate tax and, for shareholders, Jura wealth tax.:contentReference[oaicite:4]{index=4}
Indicative Rate Level & Competitiveness
Where do Jura rates sit?
While exact figures depend on tax year, commune, profit level and use of reliefs, Jura is typically viewed as:
- In the mid-Swiss range of effective corporate tax rates, with overall profit tax (including federal) around the mid-teens for standard operating companies (e.g. ~15.7% in Delémont at current parameters).:contentReference[oaicite:5]{index=5}
- Competitive for industrial, watchmaking and service businesses that value a French-speaking environment with pragmatic administration more than absolute bottom-of-Switzerland rates.
- Able to offer targeted solutions for holdings, IP and financing entities via STAF instruments, rulings and careful choice of commune.
For statutory parameters and trends over time, see the Tariffe page, which summarises simple rates, tax factors and minimum tax rules for Jura.
Quick modelling
To get a first feel for the combined tax burden (cantonal, communal and federal) on your company’s profit and equity in Jura:
- Use this hub’s Calcolatore fiscale del Giura for an approximate estimate; and
- Cross-check with official cantonal calculators and JuraTax tools if you need a more precise view.
For restructurings, relocations or major investments, these tools are a starting point. A tailored model and, where appropriate, an advance tax ruling with the Jura tax office are usually the next step.
STAF, IP & Special Situations
Jura has implemented the Swiss corporate tax reform (STAF / TRAF) and provides a toolbox of reliefs and instruments that can materially change the effective tax rate for qualifying companies, especially in IP-, R&D- or holding-heavy structures.:contentReference[oaicite:6]{index=6}
| Strumento | Cosa fa | Where to look |
|---|---|---|
| Sgravio di partecipazione | Reduces the effective tax burden on qualifying dividends and capital gains from shareholdings in subsidiaries, significantly lowering profit tax for classic holding structures. | Explained in depth on the imposta sulle società page (participation income section). |
| Patent box | Allows qualifying IP income to be taxed at a reduced level, provided nexus and tracking conditions are met. This can make Jura attractive for IP-oriented operating companies with real substance. | Particularly relevant for IP companies and R&D structures described in the casi section. |
| R&D deductions | Provide additional deductions (beyond normal expenses) for qualifying R&D expenditure, lowering the profit tax base and effective rate. | Discussed in both the imposta sulle società e casi pagine. |
| Capital tax relief | Certain assets (e.g. participations, IP) may benefit from privileged treatment for capital tax, and profit tax paid often reduces the residual capital tax burden. This is particularly relevant for holding and financing structures in Jura. | Vedi imposta sul capitale and planning aspects on the tariffe pagina. |
These instruments are powerful but documentation-heavy. For material structures, Jura practice typically involves an advance ruling that coordinates cantonal and federal tax treatment and, where relevant, clarifies the interaction with other cantons and countries.
Compliance Workflow in Practice
For a typical Jura company (SA/AG o Sàrl/GmbH), the recurring tax workflow looks roughly like this:
| Passo | What happens | Where to read more |
|---|---|---|
| 1. Year-end closing | Financial statements are prepared and approved; key tax-sensitive items (provisions, depreciation, transfer pricing, related-party transactions) are reviewed with Jura corporate and capital tax rules in mind. | Internal accounting, auditors, group tax. |
| 2. Tax return preparation | The Jura corporate tax return is prepared, often using JuraTax / JuraTax Online, including profit-to-tax reconciliation, capital tax base and any STAF instruments (patent box, additional R&D deduction).:contentReference[oaicite:7]{index=7} | Moduli e scadenze |
| 3. Filing & payment | The return and financials are signed and filed; advance payments are reconciled; any remaining tax is paid within deadlines. Minimum tax and capital tax interactions are checked. | Moduli e scadenze |
| 4. Assessment & follow-up | Combined cantonal/communal and federal assessments are issued. If needed, objections or appeals are filed within the stated period, and positions are coordinated with other cantons and jurisdictions. | Corporate & capital tax interactions: imposta sulle società, imposta sul capitale. |
| 5. Planning & rulings | For restructurings, IP or financing changes, relocations into or out of Jura or major investments, models are updated and rulings are prepared with Jura and federal authorities, often involving cross-border aspects. | Casi & Servizio fiscale del Giura |
Domande frequenti
Is Jura a high- or low-tax canton for companies?
Jura sits in the fascia media of Swiss corporate tax cantons. With combined profit tax levels for typical companies in the mid-teens (around 15–16% in Delémont at current parameters), it is more expensive than Switzerland’s very lowest-tax cantons, but clearly more attractive than traditional high-tax cantons. For many operating businesses, especially those already anchored in north-western Switzerland, it offers a pragmatic balance of rates, environment and administrative practice.:contentReference[oaicite:8]{index=8}
Do I always pay both profit tax and capital tax in Jura?
Yes, for companies in scope, both are levied each year, but the relative weight varies. In profitable years, profit tax usually dominates and may reduce the practical impact of capital tax; in low-profit or loss years, capital tax or a minimum tax can be the binding element. Special regimes and STAF instruments (such as patent box and R&D deductions) can change the mix for holdings and IP structures.
How important are advance tax rulings in Jura?
For routine annual filings, rulings are not usually needed. For structuring questions (holdings, IP, financing, relocations, major restructurings or large investments), rulings are common and provide valuable certainty, particularly where several cantons or countries are involved.
Can I manage Jura corporate tax from abroad?
Many groups manage Swiss corporate tax centrally and work with local advisors for Jura compliance and rulings. Returns can be prepared electronically and filed by post or via JuraTax tools; communication with the tax office is possible via representatives. Substance, governance and documentation remain key, particularly for IP and financing structures that rely on Jura entities.
Where do I start if I am considering a move to Jura?
A typical sequence is: (1) high-level rate comparison and effective tax modelling for Jura vs. alternative cantons; (2) review of substance, functions and people; (3) structuring concept (legal form, holding / IP / finance set-up in or via Jura); and (4) pre-filing discussions and rulings with the Jura tax authorities. The Servizio fiscale del Giura is designed to support exactly this path.
Discuss your Jura corporate tax position (Sesch TaxRep GmbH) Contatto