Switzerland

Switzerland

Switzerland

Location

Extending across the north and south side of the Alps in west-central Europe.

Economy

Well-known for it's watch and finance industries. One of the richest countries in the world. The highest wealth per adult (financial and non-financial assets) of any country in the world.

Language

German,French and Italian.

Legal System

Swiss Civil Law
Switzerland Company
Type Private limited company（GmbH）
Name End with GmbH.
Capital Min. requirement CHF 20,000.
Share Par value CHF 100 per share.
Share Index No
Registered Agent No
Registered Address Yes
Public Disclosure Yes
Min. Shareholder at least one
Min. Director at least one (one resident director)
Disclosure of Shareholders No
Disclosure of Director Yes
Trading Restriction No
Taxation  Federal taxes, cantonal taxes and municipal taxes must be paid.
Financial Statement Yes
Tax Returns Yes
Account Filing Yes
Audit Report Yes
Accounting  Yes
Incorporation Cost € 7,100
Management Fee € 7,000

 

Tax rate: %
*footnote
Domestic Withholding Tax Rates for Switzerland
Dividends: 0/35
Interest: 0/35
Royalties: 0

Treaty Partner Ownership Dividends Interest * Royalties *
Albania 25     5/15 * 0     0    
Algeria 20     5/15 * 0 * 0 *
Anguilla -     D * 0 * 0 *
Antigua & Barbuda -     D * 0 * 0 *
Armenia 25     5/15 * 0 * 0 *
Australia -     15     0 * 0 *
Austria 20     0/15 * 0     0    
Azerbaijan 20     5/15 * 0     0    
Bangladesh 20     10/15 * 0     0    
Barbados -     D * 0 * 0 *
Belarus 25     5/15 * 0     0    
Belgium 25     0/10/15 * 0     0    
Belize -     D * 0 * 0 *
British Virgin Islands -     D * 0 * 0 *
Bulgaria * 25     0/5/15 * 0 * 0 *
Canada 10     0/5/15 * 0 * 0 *
Chile -     15     0     0    
China -     10     0     0    
Colombia 20     0/15 * 0 * 0 *
Croatia 25     5/15 * 0     0    
Czech Republic * 25     0/5/15 * 0 * 0 *
Denmark 10     0/15 * 0     0    
Dominica -     D * 0 * 0 *
Ecuador -     15     0     0    
Egypt 25     5/15 * 0     0    
Estonia 20     0/5/15 * 0     0    
Faroe Islands -     0 * 0 * 0 *
Finland 10     0/10 * 0     0    
France 10     0/15 * 0     0    
Gambia -     D * 0 * 0 *
Georgia 10     0/10 * 0     0    
Germany 10     0/5/15/30 * 0     0    
Ghana 10     5/15 * 0     0    
Greece 25     0/5/15 * 0 * 0 *
Grenada -     D * 0 * 0 *
Hungary -     0/10 * 0     0    
Iceland 25     5/15 * 0     0    
India -     10     0 * 0 *
Indonesia 25     10/15 * 0     0    
Iran 15     5/15 * 0     0    
Ireland * 25     0/5/15 * 0 * 0 *
Israel 10     5/15 * 0     0    
Italy -     0/15 * 0     0    
Ivory Coast -     15     0     0    
Jamaica 10     10/15 * 0     0    
Japan 50/10     0/5/10 * 0 * 0 *
Kazakhstan * 10     5/15 * 0 * 0 *
Korea (R.O.K.) * 25     10/15 * 0 * 0 *
Kuwait -     15     0     0    
Kyrgyzstan -     15     0     0    
Latvia 20     0/5/15 * 0     0    
Liechtenstein -     D * 0     0    
Lithuania 20     0/5/15 * 0     0    
Luxembourg 10     0/5/15 * 0     0    
Macedonia 25     5/15 * 0     0    
Malawi -     D * 0 * 0 *
Malaysia 25     5/15 * 0     0    
Mexico 10     0/15 * 0     0    
Moldova 25     5/15 * 0     0    
Mongolia 25     5/15 * 0     0    
Montenegro 20     5/15 * 0 * 0 *
Montserrat -     D * 0 * 0 *
Morocco 25     7/15 * 0     0    
Netherlands 10     0/15 * 0     0    
New Zealand -     15     0     0    
Norway 10     0/15 * 0     0    
Pakistan 20     10/20 * 0     0    
Philippines 10     10/15 * 0     0    
Poland 10     0/15 * 0 * 0 *
Portugal 25     0/10/15 * 0     0    
Qatar 10     5/10/15 * 0 * 0 *
Romania * -     0/10 * 0 * 0 *
Russia * 20     5/15 * 0 * 0 *
Serbia 20     5/15 * 0 * 0 *
Singapore * 25     10/15 * 0 * 0 *
Slovakia * 25     0/5/15 * 0 * 0 *
Slovenia * 25     0/5/15 * 0 * 0 *
South Africa 20     5/15 * 0     0    
Spain 25     0/15 * 0     0 *
Sri Lanka 25     10/15 * 0     0    
St. Kitts & Nevis -     D * 0 * 0 *
St. Lucia -     D * 0 * 0 *
St. Vincent & the Grenadines -     D * 0 * 0 *
Sweden * 25     0/15 * 0 * 0 *
Taiwan 20     10/15 * 0     0    
Tajikistan 20     5/15 * 0 * 0 *
Thailand 10     10/15 * 0     0    
Trinidad & Tobago 10     10/20 * 0     0    
Tunisia -     10     0     0    
Ukraine 20     5/15 * 0     0    
United Arab Emirates 10     5/15 * 0 * 0 *
United Kingdom 10     0/15 * 0     0    
United States * 10     5/15 * 0 * 0 *
Uruguay 25     5/15 * 0 * 0 *
Uzbekistan 20     5/15 * 0     0    
Venezuela 25     0/10 * 0     0    
Vietnam 50/25     7/10/15 * 0     0    
Zambia -     D * 0 * 0 *
Note1:Dividends paid to nonresident companies are subject to a 35% withholding tax unless a lower rate applies under an applicable tax treaty. Additionally, under the Swiss-EU savings agreement, measures equivalent to the EU parent-subsidiary directive apply, so that dividends paid to qualifying EU parent companies will be exempt from withholding tax.
Note2:In principle, interest paid to nonresident companies is not subject to Swiss withholding tax. Under Swiss domestic law, only interest derived from deposits with Swiss banks, bonds and bond-like loans is subject to withholding tax. Interest paid on mortgages secured by Swiss real estate is subject to withholding tax in most cantons. Under Switzerland’s agreement with the EU, withholding tax is not imposed on certain cross-border payments of interest between related companies residing in EU member states and Switzerland (subject to transitional provisions).
Note3: Switzerland does not levy withholding tax on royalty payments.
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