Audited statements. Collection, evaluation and subsequent analysis of audit evidence.
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Jurisdictions: Switzerland
Basic information about the jurisdiction of Switzerland
The legal form of the company | AG (open joint stock company) GmbH (limited liability company) |
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Company residency | Resident Non-resident |
Company Registry | ● AG - information about the board of directors is in public access, information about shareholders is confidential ● GmbH - all information is publicly available. |
Director | Individual, resident of Switzerland |
Shareholder | Individual or legal entity, no residency required |
Share capital |
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Taxation | ● Federal and cantonal taxes (average effective rate) 12% - 24% ● Dividends received are exempt from tax if the company owns at least 10% of the share capital of a subsidiary or invested 1 million CHF ● Tax on repatriation upon payment of dividends - 35% ● Tax on repatriation of interest income and royalties - 0% ● VAT - standard rate of 8% |
Reporting | Required |
Audit | Depending on the size of the business |
Convention on the avoidance of double taxation with Ukraine | Available |
* This information is informative, its use in practice requires additional advice on your individual business situation.