Purposes or Uses of a Swiss Anonym Company

 If you’re asking yourself how or why you should launch or register a Swiss anonym company, then in this article we’ll outline all of the major benefits
Alexander Scmidt, off-counsel
03.12.2023
If you're asking yourself how or why you should launch or register a Swiss anonym company, then in this article we'll outline all of the major benefits and perks for you. You'll be able to get a good idea what's best for you and your investment and you'll be able to clearly see the uses of a Swiss anonym company.

The Swiss Holding Company

A Swiss Holding Company is typically incorporated as a Swiss Anonym Company, which allows it to benefit from a few different types of taxation perks. It's no secret that Swiss Holding Companies benefit from a number of corporate tax benefits as well as a great, stable business environment – but the actual specifics in this area are a little foggy.

In terms of tax benefits, you can expect a Swiss holding company to be able to benefit from reductions in both corporate income tax as well as capital gains on both cantonal and federal levels. On top of this, there is also a reduced net worth tax at the cantonal level too.

As an example, in Neuchatel, a Swiss holding company will able to be the benefactor of a reduced tax rate at all municipal, federal and cantonal levels, leaving the final rate at just 11.11%.

In the eyes of the federal tax department, a company or anonym company in Switzerland is only considered a holding company if it has at least 10% of the capital of another business under its management – or if the value of what it is shareholding is valued at over 1 million CHF.

Now, even though the definition of a holding company varies depending on where in Switzerland it's located, in a broad sense, a holding or anonym company can be taxed as such if it either;

Obtains 51% to 66% of its income from dividends provided by the subsidiary

OR

Is a holder of 51% to 66% of the subsidiary's shares.

The Swiss Domiciliary Company

The simplest way to describe a Swiss Domiciliary Company is to say it is an Anonym Company that is almost entirely run from a foreign base, and all stock is foreign owned. It must, however, be registered in Switzerland but must not have any physical presence which includes staff and business operations. Income for a Swiss Domiciliary Company must also be derived from its foreign customers and clients.

In a similar way that a holding company benefits from low taxes, so too can a Domiciliary Company. Taxes are levied on both income and capital gain, and we would recommend that you register the company within the canton of Neuchatel.

The Swiss Auxiliary and Mixed Company

The Swiss business and taxation environment is exceptionally realistic and understanding of businesses that don't completely fit into one category. This means if your company doesn't fit within a certain criterion to make it either a Holding or Domiciliary company, then there is still another option for you. The Swiss country wishes to please and attract as many foreign businesses as possible, which means there are a number of business openings in law which allow for the formation of an Auxiliary or Mixed company.

If you believe that you fall into this category then please contact us for some extra assistance.

The Swiss Service Company

Generally speaking, a Swiss Service Company is still an Anonym company as the activity and business operations are within the realm of technical, marketing, management and other services to foreign companies. This means however that Swiss services companies aren't able to obtain any income from third parties which operate outside the corporate group. Service companies are only provided with a tax benefit on the cantonal level, no other levels.

If you need some more information on the purpose or uses of a Swiss anonym company then feel free to reach out to Goldblum and Partners for some assistance.

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