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How to open a domiciliary company in Switzerland SWITZERLAND: THE FUTURE OF YOUR
BUSINESS AND YOUR FAMILY ASSETS
 
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TAXATION OF DOMICILIARY
COMPANIES IN SWITZERLAND

 
The use of domiciliary companies can result in savings in corporate income tax levied on income and capital gains.
 
At the federal level there are no tax advantages in terms of corporate income tax payable on income and gains (i.e. federal tax is determined by the rules applicable to ordinary companies valid throughout Swiss territory is 8.5%).
 
On the other hand, the cantons grant domiciliary companies extensive tax privileges. Income (and capital) are taxed at a reduced rates. At the cantonal level a domiciliary company pays a tax of up to 15% of the regular cantonal income tax (i.e. effective 3.0-3.5%).
 
If significant interests so justify, the cantons may additionally grant domiciliary company a special tax reduction, whose scale and duration may be fixed freely.
 
 
The international domiciliary facilities provide exclusively administrative services, i.e. serve as a hub for the activity of foreign companies. Their purposes may be varied:
- purchase and sale
- exploitation of intellectual property rights (patents, etc.)
- granting loans, etc.
 
The term domiciliary company denotes a joint stock company, which is economically dependent on another country and pursue its business primarily or exclusively abroad. Domiciliary companies do not pursue any commercial activity in Switzerland and have practically no Swiss revenue (less than 5%):
- are both foreign-controlled and managed from abroad
- have a registered office in Switzerland (i.e. at a lawyer's
  premises)
- have neither a physical presence nor staff in Switzerland
- receive only foreign source income
 

Want to establish a domiciliary
company under Swiss jurisdiction?


 
JOINT STOCK
COMPANY – AG
 
DOING BUSINESS
IN SWITZERLAND
 
LIVING
IN SWITZERLAND

Purpose: trade / manufacture of
goods, or other commercial activities
under the name of a company
Capital: min. CHF 100,000
(at least CHF 50,000 must be paid)
Founders: at least one founding
shareholder, physical person(s) or
legal entity(ies)
Governing bodies: general meeting
of shareholders and board of directors;
at least one board member, domiciled
in Switzerland
Liability: company's assets
Advantages:
 - limited liability
 - simple transfer of shares
 - investor anonymity
Disadvantages:
 - respectively high administrative cost
 
 
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