Taxation – Switzerland

In Switzerland, the Federal taxes, Cantonal taxes and Municipal taxes must be paid. The Zug region has the lowest taxation rate.

CORPORATE TAX

Domicle companies

With 100% foreign (outside Switzerland) revenue and no employees within Switzerland are qualified to apply for a tax reduction on a minimum of 8.5% tax on profit p.a. Tax on share capital is negligible.

Holding companies

Have no business activities in Switzerland and their purpose is generally in holding shares of other companies. Tax charge is usually only on capital. Tax charge for a holding company in Canton Zurich in 2007 with equity capital CHF 2 Million for example would be CHF 699.

Holding companies have tax advantages: 8.5% federal tax on profits, no cantonal tax on capital gains

Regular company

Pays a tax of 15% (Canton Zug) up to 22% (Canton Zurich) of the regular net income tax (Tax on profit). Tax on share capital is negligible.

WITHHOLDING TAX

Dividends are subject to a 35% withholding tax – a refund is possible according to certain dividend refund provisions.

AUDIT

Inc. (AG) company – annual audit report is not mandatory under certain conditions, but is recommended

LLC (GmHb) company – annual audit report is not mandatory


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