Switzerland is comprised of 26 cantons, which can have different taxation regimes. However, as a general rule, it is important to mention that holding companies are not required to pay income taxes applicable at a cantonal level, but only in the situation on which the company qualifies under certain conditions.
Switzerland is made up of 26 cantons, which feature different taxation systems. Although it is safe to assume that in all Swiss cantons holding companies are not ordered to pay income tax which is normally required at cantonal levels. Important to note is that in some situations income tax is required.
During the establishment of a company in Switzerland and taxation registration, a holding company can be spared from paying tax on dividends or profits, but only if the company can undeniably prove that two thirds, or more, of its profitable income come from shareholder rights.
Investors and prospective business developers are invited to contact our consultants for more information on forming a company in Switzerland and the tax and entitlement benefits receivable.