Switzerland

 

SWISS CORPORATIONS (Société Anonyme)

 

Use and Advantages 

 

∙ Switzerland offers companies an excellent international reputation and a very favorable tax environment with moderate overall taxation compared with other European jurisdictions; 

∙ Switzerland is known for its traditionally cooperative and constructive relationships between taxpayers and tax authorities, therefore, advance tax rulings are extensively used to minimize future tax risks; 

∙ Possibility to have tax advantages for some types of Companies (holdings, international trading companies, Companies offering services within their group); 

∙ No exchange control regulations; 

∙ A large network of double tax treaties; 

∙ No withholding tax on royalties and private loans interests paid to non-residents; 

 

Taxation 

 

For corporate income tax purposes, a company is deemed resident in Switzerland if it is either incorporated in Switzerland or effectively managed from there. 

 

The General Assessment Rule is that resident companies are assessed on their worldwide income except for profits generated by enterprises, permanent establishments and real estate situated abroad, whereas non-resident companies are only assessed on profit generated by enterprises, real estate, and permanent establishments situated in Switzerland as well as interest on loans secured on Swiss real estate. 

 

Corporate income tax is levied at a federal, cantonal, and communal level. The level of corporate income tax payable varies considerably between 11.5% and 25%. Corporate income tax payable to the federal authorities may be tax-deductible for an assessment to cantonal corporate income tax and vice versa. Advance tax rulings on the level of corporate income tax payable are available and are advised as a matter of prudence. 

 

Requirements: 

 

  • Share capital: minimum CHF 100 000; 20% of the share capital but not less than CHF 50 000 are payable upon incorporation; 
  • Shareholders: minimum 1 shareholder required; 
  • Share certificates: bearer shares are available; 
  • Audit: mandatory, but it is possible to make “opting-out” under certain conditions (ask us for details) 
  • Accountancy: mandatory 
  • Directors: minimum 1 director required; at least one member of the Board of Directors has to be a resident 

 

The current international vision of Switzerland by international organizations.

 

International organization White List Grey List Black List
OECD    
FATF √ 
EU    

 

Basic price.

 

Company registration US$13,000.00

 

It includes:

 

  • Memorandum and Articles of Incorporation
  • Registration certificate
  • Stock Certificates
  • Shareholder Registration
  • Directors Registry
  • Resolution appointing the director and issuing the company’s shares
  • The first year of the annual license

 

Renewal US$9,000.00

 

OPTIONAL SERVICES IN USD

Apostille by document or set

Document notarization (per doc)

US$375.00
Notarization of documents (per doc) US$175.00

Amendments

US$5250.00
General power (if CLD provides the director) US$250.00
Nominee director (annual) US$500.00
Nominee shareholder (annual) US$500.00
Courier from US$100.00
Certificate of tax exemption (when applicable) N/A
Dissolutions US$3250.00
Certifications issued by the Registered Agent N/A
Certifications issued by the registry US$175.00
Redomicile $500.00
Change of registered agent to us N/A
Change to another registered agent US$400.00
Resolutions after incorporation US$175.00

* Nominee directors and nominee shareholders are provided by our Panama office. Should you require nominees to be provided in Switzerland please inform us accordingly.