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Geopolitics, tax reform and regulation: is Switzerland as a business location in jeopardy in turbulent times?


What impact are geopolitical uncertainties having on the Swiss economy, investments, taxes and companies?


In brief

  • More than 70% of Swiss companies have generally stopped or postponed investments due to geopolitical and trade uncertainties
  • Switzerland remains an attractive business location, but is being held back by geopolitical uncertainties, for example in M&A
  • Almost half of Swiss companies (46%) are planning M&A activities in the next 12 months
  • Especially in volatile times, the liberal, predictable Swiss legal system is a relevant locational advantage for (multinational) corporations
  • USA invests 69% more in Switzerland

What effects are global minimum taxation and geopolitical uncertainties having, and how is Switzerland coping with the balancing act between openness and regulatory sovereignty? At a time of growing uncertainty due to geopolitical tensions, protectionist tendencies in global trade and tax reforms, Switzerland is facing major challenges as a stable business location. Many companies are stopping investment and M&A activity is stalling. Switzerland has established itself over decades as an attractive place for international investors – especially from the USA. However, the latest trends in global free trade and the hot topic of tariffs are putting this at risk. At the same time there is a need to actively shape overall domestic business and financial conditions so as to strengthen Switzerland as a business location in an environment that is becoming increasingly challenging.

Switzerland and global minimum taxation

With the introduction of the qualifying domestic minimum top-up tax (QDMTT) for large multinational companies in January 2024 and the international top-up tax (IIR) a year later, the tax competition landscape in Switzerland has changed noticeably. The effective tax burden has increased. What does this mean for Switzerland as a business location? A purely fiscal perspective does not go far enough. As a small but highly globally networked country, it is more helpful to view Switzerland in the context of the economic and political dynamics of its partners – in particular the EU and the USA.

In particular, this raises questions about the position of the United States. President Trump’s statement that the OECD agreement on minimum taxation has “no force or effect” in the USA is causing international uncertainty. The US stance is critical, but it’s not a categorical rejection. Instead, Washington is demanding specific exemptions to protect its own companies.

At the same time, Switzerland remains a central location for many US corporations – a factor that Swiss politicians are currently taking into account. So far, for example, the UTPR (undertaxed profit rule) has deliberately not been brought in – a sign of cautious distancing from the OECD line. It is also entirely appropriate for Switzerland to be critical of the global minimum tax, as the “exit” of the USA will result in major competitive disadvantages for the EU and Swiss corporations compared to their US competitors. However, a hasty exit from the rules would still do more harm than good. The potential damage to reputation and location could be significant – that would be the wrong way to go right now.

Location policy: more than just tax rates

With the gradual loss of tax incentives, the question of alternative levers to safeguard the attractiveness of the location arises. This is where Switzerland’s proven strengths come into play: a lean regulatory framework, economic freedom and robust intellectual property protection. In many European countries, on the other hand, there is a flood of regulation slowing down innovation. Switzerland has so far successfully retained a certain degree of flexibility – an advantage that needs to be exploited and expanded.

However, there is also a need for reform in Switzerland; on a global comparison, especially compared to the USA, there is room for improvement – for example, in the speed of approval processes or the strategic promotion of key industries.

Corporate responses to geopolitical uncertainties

How are companies responding to the growing uncertainty surrounding the implementation of global minimum taxation, the latest protectionist signals, such as tariff threats and even tariff penalties, and geopolitical changes? There are currently two main reactions by companies to the growing uncertainty: on the one hand, increased engagement at policy level, for example through more proactive participation in consultations. This is crucial – because business policy regulation without a voice from business will inevitably be distanced from reality.

On the other hand, companies are intensively examining risks strategically. This increases the demand for expert knowledge in these areas. The advice often aims to cushion short-term shocks – such as tariff burdens or regulatory uncertainties – through, among other things, comprehensive scenario analyses with robust recommendations for action for different geopolitical development paths.

The complexity here lies in globally interconnected supply chains in particular. These cannot easily be realigned nationally – international dependencies are too strong. Nevertheless, there are levers for optimization, for example through targeted location analyses, sensitivity models and flexible structures that enable adaptation to short-term political developments. The aim is to create a resilient framework, both operationally and strategically.

Investment controls: isolation or openness?

Unlike the EU or the USA, Switzerland has so far been very liberal when it come to foreign direct investment. With increasing geopolitical tensions, for example with investments from China, the question arises as to whether investment control mechanisms should be put in place. Such instruments would be counterproductive for Switzerland.

For decades Switzerland has positioned itself as a reliable, open and business-friendly location. This reputation is a key asset that must be preserved. For multinational corporations in particular, the liberal, predictable Swiss legal system is a locational advantage. Investment controls along the lines of the EU or the USA could undermine this confidence and seriously disrupt the investment climate. Instead of regulatory isolation, Switzerland should focus on framework conditions that combine openness with certainty. For example, by means of sector-specific rules where legitimate national interests are affected.

Nevertheless, the pressure is increasing; the new US administration is calling on its partners to take tougher action against Chinese investors. The Swiss legal system is characterized by its reliability and openness to the market economy. These principles should not be abandoned overhastily.

In addition, the geopolitical balance of power is shifting. Adjustments are conceivable, but only from a strategic perspective and not as a direct response to bilateral pressure.

Studies show that CEOs around the world are concerned

These uncertainties are also reflected in the concerns of business leaders and companies around the world and are supported by figures. According to a study by EY Parthenon in April 2025, 94% of companies around the world have increased time and resources for geopolitical issues – more or less all of them. In the EY CEO Outlook published in June 2025, 42% of global executives surveyed identified the current geopolitical and trade uncertainty as the main risk for their company. In Switzerland, more than half (52%) of those surveyed share this opinion.

Geopolitical concerns
of Swiss CEOs surveyed are very concerned about the impact of possible new tariffs or tariff increases – globally the figure is as high as 50%.

And perhaps the most alarming from an economic point of view:

Investments
of Swiss companies have generally stopped or postponed investments due to geopolitical and trade uncertainties, and worldwide the figure is even higher.

A changing business location: the attractiveness of Switzerland on an international comparison and in M&A activity

There are positive signs in uncertain times. Foreign direct investment in Switzerland has increased significantly. According to the EY European Attractiveness Survey, which analyses the investment projects of foreign companies in Europe, the number of investment projects announced in Switzerland by foreign companies increased 24.7% year-on-year from 89 to 111 in 2024. In 2022, only 58 investments were made.

USA
the USA is investing more in Switzerland.

This means that the opposite trend can be observed in Switzerland in uncertain times to that observed in Europe: across Europe, a total of 5,383 investment projects were announced last year by foreign investors, equivalent to a decline of 5%. However, the positive picture for Switzerland is not evident everywhere, as a look at M&A shows.
 

This is because geopolitical uncertainty has long been reflected in common M&A practice. Companies with a strong European focus in particular are currently much more cautious about cross-border expansion plans. Closer attention is also being paid to transactions involving the USA – for instance when valuing American target companies, where uncertainty about future trade policy conditions is increasingly being priced in.
 

The trend clearly points to greater risk differentiation. Political volatility is no longer just background noise; it has become an important factor in companies’ strategic decision-making. This applies not only to valuation issues, but increasingly also to the timing and number of transactions.
 

However, there are no signs of a fundamental change in strategy. The market does not react in real time; these shifts take a while. It is noteworthy that transactions within Europe are currently less complex. As a result, European targets tend to be favored, especially from a regulatory perspective. Activity remains high in sectors such as real estate, while in other areas, like private equity, transactions are being postponed.

The market has not yet fundamentally refocused, but there are initial indications that proximity and regulatory stability will once again play a greater role in investment decisions.
 

In addition, there are other factors. The geopolitical situation, in particular trade tensions, makes reliable valuations difficult. In some sectors, it is hard to predict which tariff or regulatory framework will apply in the medium term. This makes striking deals much more complex. In addition, although Switzerland is a stable market, it is not immune to global upheavals. Due to their strong international ties – especially among export-oriented SMEs – many companies have broadly diversified exposure. Those with significant sales in the USA in particular are currently experiencing structural challenges that could dampen investor interest. The Swiss market remains fundamentally attractive, though, especially due to its expertise, innovative strength and legal certainty. But in the current situation, many investors are being more cautious.
 

Outlook: Switzerland remains strong as an M&A location but is lagging behind the opportunities

Switzerland’s structural strength is undisputed. This is also reflected on an international comparison. However, Switzerland is closely linked to the global capital and M&A markets. When they are flourishing, the Swiss market also benefits; if they stagnate, the impact is felt rapidly. Due to the small size of the market, individual major projects also repeatedly lead to statistical outliers. Even before the recent geopolitical tensions, especially transatlantic frictions, M&A volumes had stabilized at a low level.
 

The market is currently dominated by cyclical movements, which are being held back and overshadowed by geopolitical uncertainty. The underlying momentum of the market remains intact, but it is being held back at the moment by a kind of strategic stalemate.
 

But there are also positive signs: Despite the uncertainty, according to the EY CEO Pulse, almost half of Swiss CEOs (46%) are planning to complete at least one merger or acquisition in the next 12 months.
 

Geopolitical risks at BoD level: recommendations for action in an era of uncertainty

In an increasingly unstable world order, geopolitical developments are no longer just a peripheral issue, but a central component of strategic corporate governance. For members of the Board of Directors, this means dealing more closely with geopolitical risks – both preventively and reactively. Several fields of action need to be taken into account in the work that body does.
 

First of all, it is important to ensure that the company has established a structured geopolitical early warning system. The focus here is on geopolitical scenarios and their impact on the company, as well as close dialogue with management and critical scrutiny of decisions. Dialogue with internal and external stakeholders and regular briefings by external experts or specialist consultancies make it easier to put current events into context and understand their potential impact on the company. An external geopolitical board or advisory board can be considered as a way of further professionalizing these efforts. In the current environment, geopolitics is a priority theme for every board of directors of an internationally active company. The board of directors share the responsibility for identifying risks at an early stage and making strategically wise decisions.

Summary

What are the effects of global minimum taxation and geopolitical uncertainties, and how is Switzerland coping with the balancing act between openness and regulatory sovereignty? At a time of growing uncertainty due to geopolitical tensions, protectionist signals and tax reforms, even Switzerland is facing challenges as a stable business location. Many companies are stopping investment, M&A activity is stalling – yet Switzerland remains attractive for international investors.


Navigating uncertainties: how to turn uncertainties into future opportunities

Although crisis and unwelcome change are never desirable, they can create space for new opportunities. When the answer is unknown and the situation painful or uncomfortable, there is a new stimulus for change and greater latitude for innovation and new problem-solving approaches.

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