662,5 Mrd. USD
2017: 1,5 %
Schweizer Franken (SFR)
1 € = 1.083 SFR
Deutsch, Englisch, Französisch
über 80 DBAs
u. A. mit: USA, China, Hong Kong, Russland, VAE
neben EFTA-Konvention und EU 28 weitere Abkommen mit 38 Partner, u.a. Japan und China
Stand: Nov. 2016
Basic information for business setup in Switzerland
Resident companies are subject to corporate income tax on their worldwide income with the exception of income of foreign permanent establishments or foreign immovable assets. Such income is excluded from the Swiss tax base.
The very low corporate taxation as well as available tax holidays represent noteworthy encouragements for businesses to move to Switzerland. Furthermore, the Swiss Tax Authorities are known to be cooperative and business orientated and tax rulings can be bargained within weeks, providing corporations with certainty on their tax treatment in advance to the investment into Switzerland.
After a total modification, the current Swiss VAT Act came into effect on 1 January 2010. Although Switzerland is not a member of the EU, the Swiss VAT system is principally in line with the EU VAT system. Moreover the Swiss VAT Act aims to minimize the administrative burden and to reduce restrictions in input tax recovery.
Most commonly the corporation and the limited liability company are used as legal forms for business purposes. The following table gives a short overview of possible company types and the main use.
Limited liability company
Investment company with variable capital
Limited partnership for collective investment
there is no restriction on the import or export of capital.
Steuerberater Markus Kuhn
Tel. +49 (0)89 4522 865 28