Swiss voters are considering two issues that will affect immigrants and foreign companies, deciding whether to make it easier for “third-generation foreigners’’ to get Swiss citizenship and whether to lock in competitive, low tax rates for businesses.

 

The “simplified naturalization of third-generation immigrants” measure is expected to pass in Sunday’s referendum. It would simplify applications for anyone under 25 whose parents and grandparents have lived in Switzerland for years.

 

Polls have suggested a tight race over the complex tax reform initiative, which aims to get Switzerland in line with international standards by scrapping a two-track tax system that offers lower rates to foreign firms to lure investment.

 

Sunday’s referendum is the latest installment of Switzerland’s direct democracy that gives voters a frequent say on political decisions.