Lucerne Corporate & Capital Tax Calculator
Last updated: 14 Dec 2025
Lucerne Corporate & Capital Tax Calculator (Approximate)
Quick, approximate modelling of Lucerne company tax: combine cantonal/communal profit tax, capital tax and Swiss federal corporate income tax on a given level of taxable profit and equity. Designed for educational planning — not as an official Lucerne tax tool.
Lucerne Tax Calculator (Approximate)
This calculator assumes a standard Lucerne corporate setup without special regimes (no patent box, R&D super-deduction, notional interest deduction, special holding status, restructuring effects, etc.).
Results (Illustrative)
Approximate effective rate on profit: –
Figures are rounded and for illustration only. Minimum tax, special statuses and detailed intercantonal allocation are not modelled.
Assumptions & Methodology
| Parameter | Value used | Comment |
|---|---|---|
| Cantonal simple profit tax rate | 3.0% of taxable profit | Simplified Lucerne simple profit tax rate for capital companies. Applied uniformly in this tool to keep the calculator readable. |
| Cantonal tax factor (Steuerfuss) | Approx. 140% (factor 1.40) | Used to turn the simple rate into an indicative cantonal/communal rate for a typical Lucerne location. |
| Indicative combined cantonal/communal profit tax | ≈4.2% of profit before tax | 3.0% simple rate multiplied by a 1.40 tax factor. Together with federal tax, this yields an overall effective rate in the low-teens for many Lucerne locations. |
| Cantonal simple capital tax rate | 0.4‰ of taxable equity | Applied to the equity base and multiplied by the tax factor, giving an indicative combined cantonal/communal capital tax burden around 0.08% for standard setups. |
| Federal corporate income tax | ~7.8% of profit before tax | Derived from the official 8.5% rate on profit after tax; modelled here as an effective percentage of profit before tax. |
| Location within Lucerne | Standard factor | The calculator uses one unified factor for simplicity; local nuances between the City of Lucerne, Meggen and other communes are not reflected. |
| Special regimes | Not modelled | Patent box, R&D deductions, notional interest deduction, capital tax relief and special holding statuses are left out to keep the calculator transparent. |
This is not an official Lucerne calculator. It is a deliberately simple approximation for planning and education. For transactions, group structuring or filings, please rely on official cantonal tools, detailed models and professional advice.
Worked Example
Assume a standard Lucerne company with:
- Taxable profit before tax: CHF 1,000,000;
- Taxable equity (capital tax base): CHF 2,000,000;
- No special regimes or loss carryforwards.
Under the calculator assumptions, very roughly:
- Cantonal/communal profit tax ≈ CHF 42,000
- Capital tax ≈ CHF 1,120
- Federal corporate income tax ≈ CHF 78,000
- Total tax ≈ CHF 121,120
- Effective rate on profit ≈ 12.1%
These figures are rounded and illustrative. A real-world assessment would also consider loss carryforwards, participation relief, STAF instruments, allocation between cantons and minimum tax rules.
Official Tools & When to Get Advice
| Tool / resource | Use case | Comment |
|---|---|---|
| Lucerne official company tax calculator | Calculate cantonal/communal and federal tax for a specific tax year and commune, based on profit before tax and equity. | Use the cantonal site for indicative but more precise figures; it implements current parameters per year and municipality. |
| Swiss federal “tax calculator” environment | Compare Lucerne corporate tax burdens with alternative cantons and over time. | Helpful for location and investment decisions at group level. |
| Lucerne Tax Service (TaxRep) | Structuring, rulings and transaction support for Lucerne corporate & capital tax. | See the Lucerne Tax Service and Lucerne Business Tax Service for fixed-fee and bespoke support. |
FAQs
How accurate is this Lucerne calculator?
It is intentionally simplified. It uses indicative parameters for Lucerne profit and capital tax plus federal tax to generate a quick, combined estimate. It does not model minimum tax, detailed communal nuances, allocation between cantons, loss carryforwards or special regimes, so it should not be used as the sole basis for decisions.
Can I use this output for my financial statements?
No. Financial statements, budgets and tax provisions should be based on more detailed models or official calculators aligned with the latest law and practice. This tool is for education and high-level planning only.
Why doesn’t the calculator include patent box or R&D deductions?
Those instruments are highly fact-specific and can change the effective rate significantly. Including them in a generic online calculator would risk false comfort. In practice, they are typically implemented with detailed modelling and advance tax rulings.
Does this calculator handle intercantonal or international allocation?
No. It assumes a company taxed entirely in Lucerne. If you have permanent establishments, properties or functions in other cantons or countries, you will need an allocation model and, often, local advice.
Can Sesch TaxRep help refine these numbers?
Yes. We can build a company-specific tax model for Lucerne, prepare or review corporate tax returns, and assist with rulings and structuring. See the Lucerne tax service links above or use the general contact form on taxrep.us.