Switzerland
Key Corporate Information
1 Corporate
Tax Rate
11% - 14%
As above
2 Substance
Requirements
None
3 Withholding
Tax
No withholding tax for outgoing payments to EU Corporate Shareholders
5% – 15% based on DTT
4 Participation
Holding Exemption
Yes, 10% minimum shareholding of subsidiary for at least 1 year
5 Number of Double
Taxation Treaties
More than 100
6 Time to
Establish Company
2 – 3 weeks once a Swiss bank account was set-up
7 Audit
Requirement
A company must be audited if it meets two of the three following conditions:
- A turnover of more than CHF 20 million during two successive financial years
- A balance sheet over CHF 10 million during two successive financial years, or
- More than 50 full time employees
8 Filing
Requirements
Annual Tax filing requirements
9 Stamp Duty on
Transfer of Shares
No Stamp Duty
10 Shareholder Information
Publicly Available
No
11 Other
Beneficial Factors
- Capital Gains Tax Exemption
- Possibility to open a bank account in Switzerland
- Possibility to obtain Swiss resident permit for director/employee
- Not in the EU but in Schengen
- Business-friendly environment
- Strong and stable currency
