Switzerland levies corporate income tax at federal, cantonal and communal levels. The federal corporate income tax is levied at a flat rate of 8.5%, while the cantonal and communal rates vary by location. Generally total corporate income tax rates will be in the range of 12% to 21%. There is also a capital tax for entities at cantonal and communal level.
Swiss resident companies are subject to tax in Switzerland on their profits generated in Switzerland.
Non-resident companies are typically subject to Swiss corporate income tax on the profits attributable to a Swiss PE.
Switzerland generally applies the definition of permanent establishment given in Article 5 of the OECD Model Tax Convention. To provide some indicative guidance, this would generally mean that activities of a preparatory or auxiliary nature linked to the staging of an event such as WEURO25 performed by a non-resident entity in Switzerland for a period of less than six months would normally not lead to the creation of a Swiss PE (though careful analysis of expected activities in Switzerland and the applicable double tax treaty should be performed by each UEFA partner).