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Switzerland

Switzerland in general: A European center with excellent infrastructure (railway, road network, airports, international harbor, high-speed communication). Stable political, economical and legal system. Reliable authorities and courts. Favorable economical and labor 
environment. Competitive taxes. Sophisticated legal system and corporate law.

Swiss Companies:

Swiss Ltd.
 Swiss Joint Stock Corporation (AG/SA/Ltd/Inc). Swiss LLC
 Swiss Limited Liability Company (GmbH/LLC/Sarl). Swiss Branch. 
Swiss General Partnership Swiss Limited Partnership (LP)

Swiss Ltd. - Joint Stock Corporation („Swiss AG“ ): Limited Company by Shares (Ltd./AG/ SA/Inc.). Most widespread form of Company in Switzerland.

Capital: Minimum capital stock (share capital) of CHF 100‘000.00, 1% one-time stamp duty for capital higher than CHF 1 Mio.

Shareholders: Individual or Corporations, Bearer Shares or Registered Shares, Shareholders‘ Liability limited to share capital

Directors: Minimum one Board Member, at least one board member residing in Switzerland. Separate operational Management may be appointed (no residency requirements). Public registry of Board Members but not of Shareholders

Audit and Reports: Annual Tax Filing required. Accounting mandatory. Audit (recommended and/or mandatory depending on size of business)

Swiss company formation

Procedure of „Swiss AG“ Incorporation:

  • “name check“
  • Opening of special account with Swiss 
bank
  • Transfer of capital (e.g. CHF 100‘000) to special capital account
  • Drafting and signing of Articles of Incorporation (including definition of Company‘s purpose)
  • Recording of public deed by notary public with cantonal Commercial (Trade) Registry
  • Extract of Commercial Registry
  • Opening of bank account and transfer of capital

Company registration Switzerland

The process of company registration in Switzerland is not that simple, and it is always recommended to do it through professionals. Therefore LowTaxCompany.COM is here to help with all legal and bureaucracy issues in order to get your Switzerland company registration most effective way. All companies registered in Switzerland required to be kept in good condition, filing necessary returns and financial accounts, this can be done only by qualified personal in Switzerland. All companies registered by us in Switzerland are provided with all necessary services to keep them running with no issues.

Main differences between Swiss Joint Stock Corporation („Swiss AG“) and Swiss Limited Liability Company („Swiss GmbH“):

Minimum capital AG/SA/Ltd/Inc 100‘000 CHF but for GmbH/LLC/Sarl 20‘000 CHF

AG/SA/Ltd/Inc more confidential: bearer shares possible; registered shares not in public share registry; registry of Board Members but not of Shareholders. Same time in GmbH/ LLC/Sarl: Public registry of Shareholders and Management

AG/SA/Ltd/Inc higher reputation, easier handling for transfer of shares etc. Possible splitting between Board and Management.

Swiss Branch: No separate legal entity according to Swiss law. Branch office from foreign Parent Company. No capital. One Swiss residing Branch Manager 
required. Name structure as follows „Company name Ltd, Swiss Branch“. No Swiss withholding tax (subject to some “substance” requirements)

Swiss Taxes overview: 26 Cantons and 26 different cantonal tax laws and tax rates. One Federal tax law. In general negotiations with tax authorities are possible
and tax rulings granting stability for a limited period are available. Ordinary Corporate Income Tax from 12-29 % depending on Canton. Tax Exemption for HOLDING companies. Tax Exemption for TRADING companies.

Corporate income tax rates on ordinarily taxed companies (federal tax included):

Canton of Obwalden: 12.6%

Canton of Schwyz: 15.4%

Canton of Zug: 16.3%

Canton of Zurich: 21.3%

Other cantons higher

Average of all Swiss cantons: 20.6%

Capital tax:
– Federal: 0%

Cantonal and Municipal: from 0.001% to approx. 0.6%

VAT Value added tax: reduced 2.5%, 3.7% and ordinary rate 8.0%

Swiss Tax Ruling: It is highly recommended to apply and  negotiate for an appropriate Tax
Ruling with responsible tax
authorities. Tax ruling regarding management and service costs for operational (trading) companies; up to 50 % of costs tax deductible. Tax ruling regarding application of EU Parent Subsidiary Directive (zero withholding tax on distributed dividends subject to SUBSTANCE requirement).

Contact us if you have any questions about company registration in Switzerland, or if you want to place your order.