No. Since the special tax status was repealed in the early 2000s, SIAL has been treated as an ordinary corporation (SA/Sàrl). It is subject to income and capital taxes, with no special tax regime.
Does SIAL enjoy preferential tax treatment in Switzerland?
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About the Author: Attorney Cedric PANCHAUD
Cédric Panchaud is an attorney, holds a doctorate in law, is a licensed notary, and is a certified tax expert. He heads PANCHAUD Tax & Legal SA, an independent firm in Geneva specializing in taxation of individuals and corporations, real estate taxation, occupational pension plans, and corporate restructuring. He regularly serves as a speaker at continuing education seminars (ISIS, OREF/EXPERTsuisse).