|
Company
Type
|
Aktiengesellschaft
(AG), Société Anonyme (SA) - Public
Limited 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 100'000 (Approx. 65'000 €), whereby
half of each share must be paid-up before incorporation |
|
Shares
|
Bearer
and/or registered shares (Some of which can also
issued as participation certificates - without
voting rights) |
|
Shares
index
|
YES,
for registered shares |
|
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 3 shareholders, natural or legal persons -
Also foreign natural persons |
|
Directors
|
Board
of Directors:
One or more persons
The majority of members must be resident in Switzerland
and have Swiss citizenship or be EU/EFTA nationals
with a registered domicile in Switzerland. |
|
Auditor
|
YES,
an auditor's report is mandatory. At least one
auditor must have
a registered domicile in Switzerland. |
|
Incorporation
period
|
Up
to 3-4 weeks |
|
Disclosure
of beneficial owner
|
NO |
|
Disclosure
of shareholders
|
YES,
registered shareholders |
|
Disclosure
of Directors
|
YES,
Board of Directors |
|
Trading
restrictions
|
YES,
some commercial activities must be authorized |
|
Taxation
|
Federal
taxes, cantonal tax and municipal taxes must be
paid.
The ZUG region has the lowest taxation rate
Hodling 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
|
4'000-4'500
€ |
|
Annual
running costs
|
10'000-
20'000€ (All inclusive) Depends on the size
of the organization! |
