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Company taxes in Switzerland

How to start a Swiss limited company. Incorporation or formation of a company in Switzerland.


Companies and taxation in Switzerland

There are tax advantages for groups or individual companies, which may wish to establish in Switzerland.

The country is not a tax haven, but there is a network of double tax agreements that offer some big advantages.

Requirements and steps for the registration of a company in Switzerland

Once it is incorporated, the company must register with the Tax Services.

Corporate tax in Switzerland

In 2012, based on the taxable profits:

  • Corporate tax is 5,5%

Corporate tax and County level canton, depends if the company has activities in Switzerland or not.

  • If society does not have activity in Switzerland, cantonal and municipal taxes will be 6.5%, at least in some cantons.
  • If society is active in Switzerland: the type is between 20.5% and 26.3% ..

Withholding taxes on Dividends

Normally this is 35%, but it can be reduced to 20% when:

  • are a double taxation agreement
  • A major shareholder, with percentage of shareholding.