TaxLegal and tax navigator
A practical Swiss navigator covering cantons, AG and GmbH formation, federal and cantonal tax, private banking, wealth structures and FINMA licensing.
Legal and business review
A Swiss business is assessed by its seat, effective management, functions, people, capital and precise municipality. Corporate formation, cantonal tax, VAT, payroll, licensing and banking should be modelled before a location is chosen.
Federal law operates alongside cantonal commercial registers and cantonal and municipal direct taxes. Zefix aggregates register data; the Federal Tax Administration handles federal taxes and FINMA supervises the financial market.
The route covers location, name, constitutional documents, blocked capital account, notarial deed, commercial-register entry and a Swiss-resident representative. Governance, audit and beneficial-owner controls follow the form and size.
Open detailed section →Federal profit tax is supplemented by cantonal and municipal profit and capital taxes. The effective burden, participation relief, patent box, R&D measures and rulings depend on the exact location and facts.
Open detailed section →Standard VAT is 8.1%. Registration threshold, imports, exports, financial exemptions, acquisition tax and input recovery are assessed against the actual supply chain.
A FINMA-authorised institution reviews owners, residence, source of wealth and funds, capital history, business purpose, countries and sanctions risk. Each bank sets its own client and minimum-asset policy.
Open detailed section →Switzerland recognises foreign trusts under the Hague Convention, but a trust is not a Swiss legal entity. Companies, foundations, insurance, investment mandates and family governance require separate legal and tax analysis.
Open detailed section →Banking, securities, portfolio management, trusteeship, fintech and AML/SRO routes have different authorisation and supervision requirements. Product functions are classified before marketing.
Open detailed section →The step-by-step guide connects canton selection, formation, tax, people, licences and banking with the detailed pages.
Open detailed section →Solutions for international business
The legal system and corporate law determine which vehicle can be formed, how assets are controlled, which licences are required and whether the structure is bankable.
We select an LLC, corporation, partnership, branch, holding or special vehicle and prepare constitutional documents, governance, UBO and approvals.
↗02We compare control, asset ownership, beneficiaries, succession, tax, substance and bankability.
↗03We select an institution for the relevant countries and flows, prepare ownership, business model and source-of-wealth/funds files, and support onboarding.
↗04We classify banking, payment, investment, fund, insurance and other regulated functions and design the licensing and compliance route.
↗Formation, licensing and account opening remain subject to the decision of the relevant authority, regulator or financial institution.
Discuss an international structureInternational tax expertise
A headline rate is only the beginning. Test the full life cycle before choosing a company, fund, bank or place of management.
New rules, effective dates and transition provisions.
Rates, base, special regimes, minimum tax and sector rules.
Management, agents, premises, people, construction and services.
VAT/GST, sales tax, customs, excise, property and registration charges.
Recognition, depreciation, interest, provisions and loss relief.
Consolidation, intra-group transfers, M&A, financing and exit.
Eligibility, real activity, people, expenditure and preservation of relief.
Dividends, interest, royalties, services, capital gains and branch remittance.
Related parties, arm’s length, documentation, DEMPE and treaty entitlement.
Registration, returns, deadlines, audits, penalties, objections and litigation.
Presence days, domicile, permanent home, centre of interests and treaty tie-breakers.
Employment, director fees, business, investments and property.
Allowances, reliefs, pension and insurance contributions.
Capital gains, wealth, property, inheritance and gift taxes.
Foreign tax credit, exemption, treaties and residence certificates.
Returns, instalments, notifications, foreign assets and sample computation.
The outcome depends on the facts, source, residence, applicable treaty and law in force on the transaction date.
Primary sources
Open the regulator and tax-authority documents supporting the country overview. Applicability is tested separately for each transaction.
Banking support
We model the business, tax and ownership file, then approach suitable authorised institutions. The final onboarding decision remains with the bank.
Discuss opening an accountThe information is general in nature, does not constitute legal or tax advice and should be verified as of the date of the specific transaction.