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The
Swiss Stock Corporation Switzerland is a low-tax jurisdcition having a series of specialized corporate forms which can be used by non-resident individuals and international companies to reduce their tax bill to a significant extent. The most interesting corporate form is the Swiss stock corporation ("Société Anonyme" or "Aktiengesellschaft"), which can avail itself of the numerous double taxation treaties signed by Switzerland, representing thus an interesting vehicle in the planning of international trading or assets protection structures. There are five main variants of the Swiss Stock Corporation: Domiciliary company : domiciliary stock corporations are companies that have a registered office in Switzerland but are foreign-controlled, carry out all of their business abroad, have no staff in Switzerland and receive only foreign source income; the use of this type of companies can result in savings on both income tax and capital gain tax as well as net worth tax. Holding
company : a holding company is a stock corporation with
a particular tax status, benefitting from reductions in income tax,
on capital gain at federal and cantonal levels, and on net worth
tax; a company limited by shares is defined as a holding company
if it holds at least 20% of the share capital of another company
or if the value of its shareholding in another company has a value
of at least 2 millions Swiss Francs. Service company : the activity of this type of company is the provision of technical, management, marketing, financial and administrative services to foreign companies which belong to the same group of which the limited company is a member; this type of limited company can avail itself of interesting tax deductions by means of an advance tax ruling. Auxiliary company : it is basically a domiciliary company which carry out a certain part of its business in Switzerland; tax reductions varies depending on the canton, but auxiliaries companies may have Swiss offices and personnel and generate Swiss income, though the major part of the income must be of foreign source. Mixed
company : a mixed company has at the same time the characteristics
of a domiciliary company and of a holding company; the use of this
type of company may result in tax savings at cantonal and communal
levels if it is foreign controlled, if at lest 80% of its total
revenue comes from foreign sources. •
Minimum
share capital: CHF 100'000.- ;
Loralie
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