as Limited liability companies o SARL in Switzerland, like the Anonymous Societies, enjoy great credibility and prestige in the business world. This is due to diligence and the excellent existing banking system in Switzerland They are very useful when carrying out important operations and transactions.
It is Foster Swiss, international and independent banking consultants, we offer you the possibility of creating a new Society de Limited Liability in Switzerland adapted to your needs or the possibility of acquiring a pre-constituted company.
Whether you decide to create a new company or to acquire a pre-established one, we have at your disposal a business, legal and tax advisory service with highly qualified personnel to advise you in all the tax and tax fields related to your work activity. or business.
We also offer additional services of domiciliation of your company in Switzerland, virtual office, Swiss telephone number so that your company appears correctly domiciled in Switzerland, with a prestigious physical address. In addition, companies deliver them with an open account at a Swiss bank.
Those companies with legal headquarters (registered office) or effective headquarters in Switzerland are considered tax residents in Switzerland, and therefore, are subject to taxes on your worldwide income, except for profits from branches, foreign and foreign real estate, are exempt. However, non-resident companies in Switzerland They are subject to taxes on income generated in the country, that is, income from establishments, permanent branches and real estate located in Switzerland.
The tax period for a company in Switzerland is the accounting year of the company. Each company has to file an annual tax return, combined for federal and cantonal / municipal tax purposes. The expiration date varies from canton to canton, but is normally September 30.
In Switzerland a Corporation tax at three levels: federal, cantonal and municipal. At the federal level, a flat rate of 8.5% applies. However, since the tax is deductible for income tax purposes, the effective income tax rate at the federal level is 7.83%.
At the cantonal / municipal level, each canton has its own tax legislation and therefore imposes cantonal and municipal taxes at different rates. Taxes on income and capital vary from canton to canton. Furthermore, companies that enjoy the privilege of the holding company are fully exempt from cantonal and municipal income taxes. Generally, the income tax of companies resident in Switzerland varies between 11.5% and 24.2%.
On VAT, the registration threshold is 100.000 Swiss francs. The presentation of returns and the payment of VAT is made every three months. It applies to the supply of goods and services in Switzerland, at a standard rate of 8%. However, there are various reduced VAT rates: 3.8% for hotels and accommodation, 2.5% for basic necessities, and 0% for exports. Hospital, cultural, insurance and reinsurance services are exempt from VAT.
Other taxes, such as corporate equity tax, are levied at the cantonal level. The tax rate varies between 0.001% and 0.525%.
It is possible to use the nominees or nominees to ensure the confidentiality of the shareholders and directors.
CTo establish your company at a distance without the need for travel for its creation.
Fadvantageous taxation thanks to a multitude of international tax agreements signed by Switzerland.