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8.1.2. Calculation of Effective Corporate Income Tax

The statutory tax rates apply to the income after taxes. The effective tax rate (that applies on the pre-tax income) is calculated as follows:

(Overall statutory tax rate in % / (100% + overall statutory tax rate in %)) x 100.

For example the effective federal tax rate amounts to 7.83% and is calculated as follows:

(8.5% / (100% + 8.5 %)) x 100 = 7.83%