|
Company
Type
|
Gesellschaft
mit beschränkter Haftung (GmbH), Société
à Responsabilité Limité (Sàrl)
- Limited Liability Company |
|
Name
|
Any
name can be chosen provided not already in use
according to Swiss commercial register. References
to commercial activities must reflect the actual
business of the company. |
|
Capital
|
Minimum
of CHF 20'000 (Approx. 13'000 €), CHF 10'000
of which must be paid-up up to maximum CHF 2Mio.
|
|
Shares
|
1
quota per partner (unlimited volume) |
|
Shares
index
|
NO
(Partners must always be entered in the commercial
register) |
|
Registered
agent requirement
|
NO |
|
Registered
Headquarters
|
Anywhere
in Switzerland |
|
Entry
in the Public Register
|
Article
of incorporation must be publically registered
and following incorporation the company must be
entered in commercial register |
|
Shareholders
|
Minimum
of 2 persons (natural or legal) |
|
Directors
|
Managing
Directors:
- No limitations on foreign nationals
- Only one authorized signatory must have a registered
address in Switzerland.
- Managing directors do not have to be GmbH partners.
|
|
Auditor
|
NO,
auditing optional |
|
Incorporation
period
|
Up
to 3-4 weeks |
|
Disclosure
of beneficial owner
|
NO |
|
Disclosure
of shareholders
|
YES,
partners' names must be entered in the commercial
register. |
|
Disclosure
of Directors
|
YES,
managing directors |
|
Trading
restrictions
|
NO |
|
Taxation
|
Federal
taxes, cantonal tax and municipal taxes must be
paid.
The ZUG region has the lowest taxation rate
Holding companies have tax advantages: 8.5% federal
tax on profits,
no cantonal tax on capital gains, 0.0075% tax
on company joint capital.
Operating companies: 8.5% federal tax on profits,
4% - 7% cantonal
tax - income based, 0.5% tax on company joint
capital
Dividends are subject to a 35% withholding tax
- a refund is possible according to certain dividend
refund provisions.
|
|
Financial
statements
|
YES |
|
Tax
returns
|
YES |
|
Accounting
|
YES |
|
Annual
reports
|
YES |
|
Formation
costs
|
2'000
- 3'000 € (Notary Act) |
|
Annual
running costs
|
10'000-20'000€
(All inclusive) Depends on size of the organization |
