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Our address:
Kappelergasse 13
CH-8001 Zurich
Switzerland
Tel. +41-44-771-2500
 
  Tel. +41-44-771-2500   Speak to MB GROUP office@mb-group.ch  
 
 How to open a domiciliary company in Switzerland  
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We will help you register a domiciliary company in Switzerland                                       We are ready to represent your company in Switzerland                                           We will help you invest in Switzerland
 
 
Taxes in
Switzerland
Domiciliary
Company
Holding
Company
Mixed
Company
Service
Company

 
Taxation of Domiciliary
Company in Switzerland

 
The international domiciliary facilities provide exclusively administrative services, i.e. serve as a hub for the activity of foreign companies. Their purposes may be varied:
  Purchase and sale
  Exploitation of intellectual property rights (patents, etc.)
  Granting loans, etc.
 
Definitions
 
The term Domiciliary Company denotes a joint stock company, which is economically dependent on another country and pursue its business primarily or exclusively abroad. Domiciliary Company do not pursue any commercial activity in Switzerland and have practically no Swiss revenue (less than 5%):
  Are both foreign-controlled and managed from abroad
  Have a registered office in Switzerland (i.e. at a lawyer’s premises)
  Have neither a physical presence nor staff in Switzerland
  Receive only foreign source income.
 
Treatment of Domiciliary Company
for tax purposes

 
The use of Domiciliary Company can result in savings in corporate income tax levied on income and capital gains.
 
At the federal level there are no tax advantages in terms of corporate income tax payable on income and gains (i.e. federal tax is determined by the rules applicable to ordinary companies valid throughout Swiss territory is 8.5%).
 
On the other hand, the cantons grant Domiciliary Company extensive tax privileges. Income (and capital) are taxed at a reduced rates. At the cantonal level a Domiciliary Company pays a tax of up to 15% of the regular cantonal income tax (i.e. effective 3.0-3.5%).
 
If significant interests so justify, the cantons may additionally grant Domiciliary Company a special tax reduction, whose scale and duration may be fixed freely.

 
Want to establish a Domiciliary Company
in Switzerland?

 

 
 
 
 
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Address: Kappelergasse 13  
CH-8001 Zurich, Switzerland  
Tel. +41-44-771-2500  
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