This profit and loss account may, however, be adjusted according to specific provisions in the tax laws. The cantonal tax rates vary considerably. The rates mentioned in the cantonal tax laws are usually subject to cantonal and municipal multipliers. In Switzerland, all taxes due by corporate taxpayers are deductible. Less restrictive conditions apply to venture capital companies .
All cantons grant a specific tax status to such companies.
The federal tax, however, is not reduced. A pure domiciliary company in the canton of Berne, for example, may be nearly exempt from tax. Details should be negotiated in advance. The cantonal government may grant tax holidays up to maximum ten years to companies established in Berne or to companies moving into the canton of Berne under certain conditions. The duration and kind of tax relief is subject to negotiations.