Receivables which are transferred via an SVP are not required nor liable for paying transfer taxes. In short, transfers aren't charged a VAT or Value Added Tax fee
. Though, excluding VAT, there is a 35% interest payment tax applied on top of payments executed by an SPV.
It is also important to know that a Swiss SPV
is charged a capital gains tax. Though, in some circumstances, authorities may subtract expenses of a special purpose company.
If you are interested in SVPs, you should contact one of our business consultants for more information specifically regarding SVPs and their benefits to investors, as well as their legal requirements.Open a Pharmaceutical Company in Switzerland
- full guide.