Currency |
Swiss Franc (CHF) 1 EUR = 1,56 CHF |
Type of companies |
Stock Corporation (Aktiengesellschaft, AG), Limited Liability Company (Gesellschaft mit beschraenkter Haftung, GmbH) |
Minimum authorised share capital |
AG – 100 000 CHF
GmbH – 20 000 CHF |
Paid-in capital |
AG – 20%, minimum 50 000 CHF
GmbH – 50% of the share capital prior to incorporation |
Minimum number of shareholders |
AG – three for incorporation, up to one thereafter, individual or corporate, resident or not, GmbH – two |
Minimum number of directors |
one individual, resident of Switzerland or EC, if more than one director, majority must be resident in Switzerland or EC |
Bearer shares |
available in AG (must be paid-up in full) |
Public disclosure of beneficial owners |
directors’ and shareholders’ details are entered in the public register (but not in AG); information on the beneficial owner may be kept confidential (disclosed to the registered agent) |
Taxation |
at federal (8.5%), cantonal and municipal levels – total rate 19-26%; privileged tax rulings for auxiliary, holding and principal companies |
Submit annual return and accounts |
yes |
| Additional information |
Hague Convention of 1961 applies; Double Taxation Treaties with more than 30 countries including Russia |
Jurisdictions
