is a company whose purpose is to manage important
shares in other companies.
If the Swiss holding company owns shares in foreign
companies only, it can get a tax holiday and pay very
With a Swiss holding company, you get a permanent
tax holiday for all cantonal (state) and city taxes
if you incorporate your company in the right place.
You will pay less than 8% on the holding's income,
all inclusive. There is no capital gains tax, so if
you sell shares at a profit, this will be totally
The principal tax is the 7.8% federal tax on your
company's income (effective rate), plus a small amount
of tax on the official capital of your company - between
0.35% and 0.075% of the capital (and decreasing).
The bottom line is about 8% of net income before taxes,
all inclusive. You must also keep in mind that in
Switzerland there is no political pressure to raise
taxes, unlike in the EU countries where fiscal conformity
is a permanent issue.
There are three cantons which offer such tax breaks:
Fribourg, Zug and Glaris. Although the rates of taxation
are more or less the same in each canton, there are
other factors you must keep in mind when deciding
where to incorporate your company. These include location,
the availability of suitable real estate, the workforce,
the language, etc.
We can create a new holding for you in about a week,
for a very reasonable fee. If you need further assistance,
for example: Swiss directors, accounting and fiscal
advise, real estate, and residential permits, we will
be glad to offer you the best professional assistance
Switzerland now has the lowest tax rates for holding
companies in Europe!