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.