Swiss Company Incorporation

        Type of business entity

• Corporation (S.A. or AG)
• Limited Liability Company (Sàrl or Gmbh)
• Branch of foreign business entity

        Corporate tax privileges

• Holding Company Ruling
• Auxiliary Company Ruling
• Service Company Ruling
• Finance Branches

Contact us to discuss the entity and structure that would best suit your needs.

Owning a Swiss company is often synonym of seriousness, stability and prestige. Swiss companies enjoy a worldwide reputation of reliability.

Swiss Holding Company

Holding status applies to companies which perform no commercial activity in Switzerland, and whose corporate aim and effective activity is to durably hold financial participations in affiliated companies. Both concepts are very widely defined. Financial participations include all types of shares, voting and non-voting, as well as long-term loans to affiliated companies. Affiliated companies are companies which, directly or indirectly, are at least 20% (or minimum CHF2 million) owned by the holding company. 

To benefit from this tax ruling, a holding company must fulfill one of the following  two conditions:

■ At least two thirds of its assets consist of financial participations in affiliated companies, as defined above or;

■ At least two thirds of its income is derived from these financial participations.

Holding companies are exempted from cantonal and communal tax on their entire income. Pure Holding companies pays no direct federal income tax. It has access to double taxation treaties with more than 60 countries. No CFC rules.

Switzerland has a long-standing reputation as a favourable location for holding companies, with trading, financing, reinvoicing, and other activities performed from the country.