Switzerland's headline corporate income tax (CIT) rate is Federal 8.5% on after-tax profit; combined federal+cantonal+communal 11.66-20.54%.
The headline personal income tax (PIT) rate is Federal 11.5%; combined federal+cantonal+communal 21.9-43.2%.
The standard VAT/GST (or equivalent consumption tax) rate is 8.1. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
Switzerland does not use a 183-day threshold. An individual becomes a Swiss tax resident by establishing domicile (Wohnsitz - intent to remain permanently), or through physical presence alone: staying at least 30 consecutive days while engaged in gainful activity, or at least 90 consecutive days without gainful activity (short absences do not reset either count). Meeting any single one of these is sufficient - unlike many countries, no combination of tests is required. Presence solely for education or medical treatment does not, by itself, create residency. Both federal and cantonal taxes apply once residency is established; residents are taxed on worldwide income (with certain exclusions for foreign real estate), non-residents only on Swiss-source income.
Switzerland has no Controlled Foreign Company regime - one of the few developed economies without one. Undistributed income of a foreign subsidiary is not attributed to Swiss shareholders regardless of where or how lightly that subsidiary is taxed. The main safeguard against abuse is case law from the Swiss Federal Supreme Court: a company with a foreign statutory seat but little or no genuine foreign substance, effectively managed from Switzerland, can be treated as Swiss tax resident on that basis.
Switzerland uses no fixed debt-to-equity ratio. Instead, the Federal Tax Administration publishes safe-harbor maximum debt-financing percentages per asset category (by fair market value) - for example, up to 100% for cash, 85% for receivables and inventory, 70% for participations in subsidiaries and for commercially used real property, 70% for intangibles, and 50% for furniture and equipment (finance companies get a flat 6:1 safe-harbor ratio instead). These rules apply only to related-party debt (including third-party debt guaranteed by a related party); debt-financing exceeding the safe harbor is treated as hidden equity subject to annual capital tax, and any related interest is recharacterized as a constructive dividend subject to 35% Swiss withholding tax. A taxpayer may always prove a higher debt level is genuinely arm's-length.
Switzerland maintains more than 100 double tax treaties covering income and capital taxation, plus separate estate and inheritance tax treaties with ten jurisdictions (including Austria, Denmark, Finland, Germany, the Netherlands, Norway, and Sweden).