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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)

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

 
  • 100.000 CHF for AG

  • 20.000 CHF for GmbH

 

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.