Description

Among foreign investors the most popular are such organizational and legal forms as joint stock company (AG) and limited liability company (GmbH). To register a company, a participant needs to collect a standard set of documents.

Advantages

• One of the most prestigious jurisdictions, a benchmark for the financial and economic system in the world;
• Opening accounts in banks that are in the top 25 of the European Union;
• The jurisdiction of the company coincides with the jurisdiction of the bank (currency control passes payments from Russia and Ukraine without any problems);
• Economic and financial infrastructure, investment attractiveness;
• Loyal legislation.

Taxes

Corporate taxes on companies in Switzerland are levied at two levels.

At the federal level, corporate income tax is 8.45%.

At the cantonal level, the corporate income tax rate ranges from 11.54% to 24.41% depending on the canton and municipality. All 26 cantons apply different tax rates and most of the statutory tax rates must be multiplied by general and / or cantonal rates.

Registration conditions

Joint Stock Company (AG). The amount of the authorized capital is 100,000 Swiss francs. At least half must be paid at the time of foundation of the company. The legislation is loyal to the founders, protects their right to confidentiality – shareholders can act anonymously. The majority of the board of directors should be residents of the country. Entrepreneurs are not exempt from audits, preparation and submission of annual reports. AG can issue shares – registered and bearer. The minimum membership is one shareholder (individual, legal entity, company), resident director.

Limited Liability Company (GMBH). This form of doing business is relevant for small and medium-sized enterprises. Registration of the company involves the formation of a charter capital in the amount of 20,000 Swiss francs. Switzerland does not impose restrictions on the ownership of foreign property. The minimum membership is two people, one of whom (director) is a resident of the state. Audits are carried out annually. Companies undertake to form and submit reports, hold meetings of shareholders.

Services and prices

The cost of registration (GmbH) with opening an account is 13350 CHF.

The cost of registering an AG is 18,300 CHF.

The price includes:

• Providing the legal address of the company;
• Providing a local Swiss director;
• Registration in the register of companies;
• Payment of state fees;
• Preparation of the company’s charter;
• Preparation of corporate documents;
• DHL;
• First year of service;
• Accounting services – 250 CHF / month (up to 20 transactions);
• Drawing up an annual balance sheet – 900 CHF;
• Submission of a tax return – 950 CHF;

Accounting department

Accounting services for GmbH – 180 EUR per month (up to 20 transactions).

For a joint stock company – 200 EUR per month (up to 20 transactions).

Submission of a tax return – 950 CHF.