Juni Einzelunternehmen, so ist deren Umsatz zusammenzurechnen. Für alle anderen Einzelunternehmen ist der Eintrag freiwillig (HRegV 36). HRegV. Commercial register regulation of 17 October Hrsg. Administrative practice of tax authorities (Verwaltungspraxis der Bundesbehörden). VStG. (). companies limited by shares is available at .ch/ch/d/sr/chtml (art. 78 HRegV [Commercial Register Ordinance]).

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Hregv admin pdf

In Switzerland, there are more than 8, businesses amin adopted this legal structure. Nonresidents are taxed on Swiss employment income, business profits and profits attributable to Swiss immovable property.

Hregv admin pdf Minimum number of shareholders Residency requirements for shareholders Corporate shareholder permitted Disclosure to local agent Disclosure to public 1. Losses may be carried forward for seven fiscal years and may be used against any capital gains or income. The services sector — especially banking and insurance, tourism, and international organisations — is another important industry for Switzerland. It must be deposited in a Swiss bank blocked account for company foundation.

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Hregv admin pdf

Switzerland has a stable, prosperous and high-tech economy. All business sectors are open to foreign investment. This simplified taxation method must be maintained for at least one year, and VAT returns need to be filed twice a year only in contrast to the normal quarterly calculations.

The largely ceremonial President and Vice President of the Confederation are elected by the Federal Assembly from among the members of the Federal Council for one-year terms that run concurrently. Details Capital gains are included in taxable profits and subject to normal corporate income tax.

The most common structure is the private limited liability company GmbH. According to the Circular No.


An enterprise foundation is characterized by an economic activity and pursues a specific property investment policy. The commercial register includes all commercial enterprises doing business in Switzerland. It is a common practice that a Foundation Council consists of at least three natural persons or legal entities. The company or business name under which a commercial enterprise is operated can be freely chosen, as long as it complies with legal regulations.


Upon registration with the Federal Tax Administration, the taxpayer currently receives a VAT number which is essentially based on the company identification number. Sole proprietorship Einzelfirma ; Partnership Kollektivgesellschaft ; Limited partnership Kommanditgesellschaft ; Public limited company AG ; Ordinary partnership Kommanditaktiengesellschaft ; Private limited liability company GmbH ; Cooperative society Genossenschaft ; Branch of a foreign entity.

The legal structure of a limited partnership is particularly suited to small private businesses. The concept of an enterprise foundation is unknown in Swiss legislation. The deadline for the submission of tax returns depends on the canton in which a company is registered. According to the practice of the Swiss Financial Market Supervisory Authority FINMA 20 trustees are deemed financial intermediaries as they own the trust assets separately from their personal assets.

Being dedicated to public interest means, amongst others, that the Hrev should have activities in charitable, humanitarian, educational, cultural, health or scientific areas.

An asset-based test is used to determine whether a company is adequately financed. heegv

Swiss confederation is a federal republic, afmin consists of 26 cantons. The private industry, including many of Switzerland’s largest trust companies, however founded the Swiss Association of Trust Companies SATCmainly to develop the activities of trustees in Switzerland and to promote the adherence to certain professional and ethical standards.

Total assets of CHF 10 million Admon sales of CHF 20 million An average headcount over the year of 50 employees or more If these conditions are not met, then the annual financial statements are only subject to a limited audit questioning of management, appropriate detailed checks, analytical audit procedures, etc. Own office would be a location which a legal entity owns or leases and where it conducts most of its administrative business where the receipt of any kind of correspondence is possible.


Switzerland does not levy withholding tax on royalties and service fees. Typically our clients will have with international business interests and investing activities and will wish to benefit from the considerable tax advantages and long term security available through domiciling or re-domiciling all or part of your business operations in Switzerland.

Switzerland remains active in many UN and international organizations but retains a strong commitment to neutrality. Under Swiss tax law an expectation is not taxable. It differs from traditional foundations in its organizational structure. The trustee is regarded as the formal owner but not the beneficial owner of the trust assets.

Corporate income tax is levied on all companies with their legal seat registered office or place of effective management in Switzerland. Stock corporations AGs and limited liability companies GmbHs must specify the legal form as part of the company name – GmbH yregv its equivalent in French or Italian. Beneficiaries of an irrevocable discretionary trust have in general no legal entitlement to receive distributions from the trust. The Swiss Confederation was founded in as a defensive alliance among three cantons.

Enterprise foundations have emerged in practice. Dividends generally are taxable for the recipient company, although relief is granted for dividends received from a qualifying participation in a resident or nonresident company. Tax basis includes companies’ worldwide income with the exception of income attributable to foreign permanent establishments or foreign immovable property, which are tax-exempt.

Hregb Swiss thin capitalization rules are not defined in the tax law per se.

Swiss companies are not obliged to prepare and file Annual Return.