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How to estabish a tax-free holding company in Switzerland SWITZERLAND: THE FUTURE OF YOUR
BUSINESS AND YOUR FAMILY ASSETS
 
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TAXATION OF HOLDING
COMPANIES IN SWITZERLAND

 
Holding companies benefit from reductions in corporate income tax and capital gains at federal and cantonal / communal levels.
 
For federal tax purposes a company is defined as a holding company, if it holds either a minimum of 20% of the share capital of another company, or if its shareholding in another company has a market value of at least 2,000,000 Swiss Francs.
Holding companies pay a reduced corporate income tax on the earned dividends (participation exemption). The reduction of the tax payable depends on the ratio of the net dividend income from shareholding to total profit generated.
 
For cantonal tax purposes holding companies are exempt from all income taxes (holding privilege). The end result is that all dividends, and any profit from sale thereof, and even interest income, etc. are tax-free at the cantonal and communal levels.
To benefit from this tax ruling, a holding company must fulfill one of the following conditions:
- 2/3 of the corporate assets consist of  shareholding, or
- at least 2/3 of its income is derived from the shareholding
 
With the agreement of the cantonal tax authorities, other income may also be eligible for the holding privilege.
 
 
The holding facilities provide formation and optimal taxation of income represented by dividends as well as solution for entire complex of other tasks:
- optimizing taxation within the group of
  companies
- promoting a single brand name of the
  group of companies
- financial security under Swiss jurisdiction
- protection from creditors and bankruptcy
- integration of companies with various
  activities into a single structure, etc.
 
The term holding company denotes a joint stock company, which performs no commercial activity in Switzerland, and whose effective activity is to acquire financial participations (shareholding) in other companies.
Financial participations include all types of shares, voting and non-voting, as well as long-term loans to other companies.
 
 

Want to establish a holding
company under Swiss jurisdiction?


 
JOINT STOCK
COMPANY – AG
 
DOING BUSINESS
IN SWITZERLAND
 
LIVING
IN SWITZERLAND

Purpose: trade / manufacture of
goods, or other commercial activities
under the name of a company
Capital: min. CHF 100,000
(at least CHF 50,000 must be paid)
Founders: at least one founding
shareholder, physical person(s) or
legal entity(ies)
Governing bodies: general meeting
of shareholders and board of directors;
at least one board member, domiciled
in Switzerland
Liability: company's assets
Advantages:
- limited liability
- simple transfer of shares
- investor anonymity
Disadvantages:
- respectively high administrative cost
 
 
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