Daten zuR Schweiz


41.277 km²


8.3 Mio.

Bip nominal

662,5 Mrd. USD


2017:  1,5 %

2016: 1,2%

2015: 0,8%

2014: 1,8%


Schweizer Franken (SFR)

1 € = 1.083 SFR


-0,7 %


4,6 %


Deutsch, Englisch, Französisch


über 80 DBAs

u. A. mit: USA, China, Hong Kong, Russland, VAE

Hermes Länderkategorie



neben EFTA-Konvention und EU       28 weitere Abkommen mit 38 Partner, u.a. Japan und China


Quelle: GTAI

Stand: Nov. 2016

Basic information for business setup in Switzerland

Tax Liability in General

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.

  • Taxable persons include Swiss resident legal entities Swiss corporations, limited liability companies and corporations with unlimited partners, cooperatives, foundations and investment trusts.
  • As partnerships are transparent for tax purposes, the partners are taxed individually.
  • Companies which have their registered office or place of effective management in Switzerland are considered resident.

Corporation Tax

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.


  • Holding company: 7.8% 
  • Mixed company: 8.5 – 10.5%
  • Finance company / finance branch: 1.5% 
  • Principal company: 5 – 8%

VAT – Valued Added Tax

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.

  • Standard rate 8.0%
  • Reduced rate (food, medicine, newspaper, books) 2.5%
  • Special rate for hotel business 3.8%

Legal Form 

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.

Simple partnership

  • Joint ventures
  • Consortiums in the construction or banking industry
  • Shareholder under a shareholder’s agreement Founders of a company until the company has been duly established

General partnership

  • Small family businesses or businesses run by a few trusted partners

Limited partnership

  • Similar use as with general partnerships, used in situations where not all partners are willing or able the actively involved in business
  • Small businesses in the form of general partnership looking for private investors


  • Used in any sector and independent of size of business for small and large trading companies, operating or holding companies, listed or privately held companies
  • Limited liability and anonymity for shareholders in conjunction with simple transferability of shares make this the most popular company type in Switzerland

Limited liability company

  • Typically used for smaller mid-sized companies which are not listed 

Investment company with variable capital

  • Open-ended collective investment schemes

Limited partnership for collective investment

  • Closed-end collective investment schemes

Foreign Exchange Control

Generally there is no restriction on the import or export of capital.

Markus Kuhn

Ihr Ansprechpartner

Steuerberater Markus Kuhn
Tel. +49 (0)89 4522 865 28




DELTAKAP International Tax Consulting  Steuerberatungsgesellschaft mbH
Unterhaching bei München 
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