Key Corporate Information

1 Corporate
Tax Rate
11% - 14%

As above

2 Substance


3 Withholding

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

A company must be audited if it meets two of the three following conditions:

  1. A turnover of more than CHF 20 million during two successive financial years
  2. A balance sheet over CHF 10 million during two successive financial years, or
  3. More than 50 full time employees
8 Filing

Annual Tax filing requirements

9 Stamp Duty on
Transfer of Shares

No Stamp Duty

10 Shareholder Information
Publicly Available


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