01
Corporate tax
Federal profit tax is supplemented by cantonal and municipal tax; the effective burden depends on the exact location, functions, capital and available cantonal measures
02
Owner taxation
Individuals face federal, cantonal and municipal income tax, while cantons also levy net wealth tax; the result depends on municipality, family circumstances, status and asset mix
A tax rate is only one part of an international structure. Federal profit tax is supplemented by cantonal and municipal tax; the effective burden depends on the exact location, functions, capital and available cantonal measures.
03
VAT and indirect tax
The standard VAT rate is 8.1%; the registration threshold, imports, exports, financial exemptions and input-tax recovery require separate analysis
04
Cross-border payments
An AG or GmbH must be capable of representation by at least one person resident in Switzerland; the tax and banking analysis also tests actual functions, management, premises, people and expenditure. The bank examines owners and controllers, tax residence, source of wealth and funds, the history of capital, countries and purpose of transactions, sanctions risk and the client's connection with Switzerland.
05
Evidence and control
Formation covers the canton and municipality, name, articles, blocked capital account, notarial deed and entry in the cantonal Commercial Register; the legal entity comes into existence on registration. Switzerland recognises foreign trusts under the Hague Trust Convention, but that does not make a trust a Swiss legal entity; a commercial trustee requires FINMA authorisation. A Swiss foundation should not be marketed as a universal substitute for a private family foundation.
FAQ
FAQ
Where should a tax strategy project in Switzerland start?
Federal profit tax is supplemented by cantonal and municipal tax; the effective burden depends on the exact location, functions, capital and available cantonal measures
Can formation or account opening be guaranteed?
This material is general information. Formation, licensing, tax outcomes and account opening depend on the facts and the decision of the competent authority or financial institution.
Why are tax and banking reviewed together?
Federal profit tax is supplemented by cantonal and municipal tax; the effective burden depends on the exact location, functions, capital and available cantonal measures. The bank examines owners and controllers, tax residence, source of wealth and funds, the history of capital, countries and purpose of transactions, sanctions risk and the client's connection with Switzerland.
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Related routes
- Company formation
- Open primary source
- Bank accounts and private banking
- Open primary source
- Private wealth: foundations and trusts
- Open primary source
- Choosing a Swiss canton for a company
- Open primary source
- Relevant practice
- Open primary source