The minimum share capital for a limited liability company and minimum paid up (GmbH) is CHF 20,000. Nominal value of shares is CHF 100 minimum.
With ordinary shares. Bearer shares is not authorised.
Minimum one of the director must be resident in Switzerland. The company is required to appoint at least one of the directors must have a local Director who is either resident in Switzerland, or is a Swiss national.
In case you can not provide Local Director from your side, We can utilize our service to satisfy this statutory requirement with government.
At least one shareholder. There are no restrictions with respect to the nationality or the domicile of the shareholders.
Beneficial Owner’s Statement per beneficial owner need to be provided for incorporation in Switzerland.
Switzerland enjoys highly tax - efficient, yet reputable holding company regime, perfect for global parent vehicles and IP holding companies.
With an attractive tax system, Swiss companies are often used and are also a symbol of prestige. The Swiss tax system is shaped by the country's federal structure. Companies and individuals are taxed at three different levels in Switzerland:
- national level (federal taxes)
- cantonal level (cantonal taxes)
- communal level (communal taxes)
Corporate tax is levied on federal level at a flat rate of 8.5% on profit after tax. Corporate income tax is deductible for tax purposes and it reduces the applicable tax base, resulting in a tax rate on profit before tax of 7.8%. No corporate capital tax is levied at federal level.
Non - resident companies are subjected to corporate tax on income generated in Switzerland if
- i) they are partners of a Swiss business
- ii) have permanent establishments or branches in Switzerland
- iii) own local property.
Generally, companies incorporated in Switzerland are not required to file annual financial statements. The exception to this is for certain types of company, such as banks, finance institutions, publicly traded companies. For these companies the financial statements must be filed within six months following the end of the reporting period.
Your company need have a company secretary and it is not required local or qualified, but recommend local.
Double Taxation Agreements
Switzerland has signed 53 Double Taxation Agreements in accordance with the international standard, of which 46 are in force, and 10 Tax Information Exchange Agreements, of which 7 are in force as of November 2015.