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Why should you choose SIGTAX
Our firm is able to set up this entire process and to manage the bureaucratic and legal hurdles faced by entrepreneurs who are interested in the formation of a company in Switzerland. We offer the best solutions in order to make this process as simple, quick and easy as possible for all our clients.
Taxation for Swiss Companies
There are several types of companies that can be registered in Switzerland, depending on the business activities conducted, on the legal form and on the business purpose. That is one of the main reasons why it is recommended to analyze the advantages and disadvantages of each legal form before deciding which structure is best for Swiss businesses.
Given the federal structure in Switzerland, there is no centralized fiscal system, some taxes being perceived exclusively by federal authorities, while other taxes are perceived at the cantonal, communal and federal level. Although the tax rate perceived at a federal level is fixed, the perceived cantonal taxation level varies depending on the canton.
Holding companies are exempt from cantonal income tax and pay a reduced rate (0.02 ‰) of capital tax.
Investment companies are granted a tax reduction at cantonal level for significant investments in other companies, similar to the participation deduction.
Management companies are proportionally taxed for revenues from foreign sources, depending on the extent of the activity. Income from investments in other companies is exempt from taxes.
Mixed companies are taxed according to various regulations, which allow for significant tax deductions.
Principal companies can claim a deduction at the level of direct federal tax for business conducted outside Switzerland.
瑞士的商务实体类型
Is preferred by business entrepreneurs, who have a Swiss company registration in mind for larger business structures, unlike small and medium-sized businesses, who prefer a limited liability company. This type of Swiss company has a similar structure to a corporation. Here are some additional details about the Swiss AG.
GmbH (Gesellschaft mit beschränkter Haftung) – 并购一个GmbH（瑞士有限责任公司）。在瑞士，成立一家有限责任公司最少需要两名股东，最低注册资本20,000瑞士法郎，其成员的责任以他们所投入的资本为限。其管理是由股东大会和一名或者多名董事完成，其中最少有一名必须是瑞士居民。
Sole proprietorship – established by a private individual resident in Switzerland for commercial activities. No minimum share capital is required. The company must be entered in the Commercial Register if the annual turnover exceeds 100,000 CHF.
General Partnership – formed by at least two individuals residents in Switzerland, with the same economic purposes and under the same name. This partnership does not require a minimum share capital.
Limited Partnership – formed by at least one partner who has the full liabilityand at least one partner with limited liability up to the contribution brought to the partnership.
Steps for company formation
- Prepare shareholder's documents.
- Opening a blocked capital account with a Swiss bank
- Depositing the share capital
- Receiving the capital certificate from the Swiss bank
- Setting up a registered office in Switzerland
- Applying for business registration (all the documents are signed by a Swiss notary and then sent to the Register of Commerce)
- Receiving the registration certificate
- Providing statutory documents to the client
Why should you open a company in Switzerland?
- Switzerland has one of the most competitive economies in Europe
- The taxation system is very competitive and foreign companies can benefit from various tax incentives
- Well-developed infrastructure
- Pro-business environment created by the Swiss government
- Highly educated and trained labor force
- Switzerland has double taxation treaties with various countries all over the world
- Solid monetary security policies and excellent banking system
