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Kappelergasse 13
CH-8001 Zurich
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Tel. +41-44-771-2500
 
  Tel. +41-44-771-2500   Speak to MB GROUP office@mb-group.ch  
 
 How to estabish a tax-free holding company in Switzerland  
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We will help you register a holding 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 Holding
Company in Switzerland

 
The holding facilities provide formation and optimal taxation of income represented by dividends as well as solution for entire complex of other tasks:
  Optimizing taxation within the group of companies
  Promoting a single brand name of the group of companies
  Financial security and protection from creditors and bbankruptcy
  Integration of companies with various activities into a single structure, etc.
 
Definitions
 
The term Holding Company denotes a joint stock company, which performs no commercial activity in Switzerland, and whose effective activity is to acquire financial participations (shareholding) in other companies.
Financial participations include all types of shares, voting & non-voting, as well as long-term loans to other companies.
 
Treatment of Holding Company for tax purposes
 
Holding Companies benefit from reductions in corporate income tax and capital gains at federal and cantonal / communal levels.
 
For federal tax purposes a company is defined as a Holding Company, if it holds either a minimum of 20% of the share capital of another company, or if its shareholding in another company has a market value of at least 2,000,000 Swiss Francs.
Holding Company pay a reduced corporate income tax on the earned dividends (participation exemption). The reduction of the tax payable depends on the ratio of the net dividend income from shareholding to total profit generated.
 
For cantonal tax purposes Holding Company are exempt from all income taxes (holding privilege). The end result is that all dividends, and any profit from sale thereof, and even interest income, etc. are tax-free at the cantonal and communal levels.
To benefit from this tax ruling, a Holding Company must fulfill one of the following conditions:
  At least 2/3 of the corporate assets consist of shareholding, or
  At least 2/3 of its income is derived from the shareholding
 
With the agreement of the cantonal tax authorities, other income may also be eligible for the holding privilege.

 
Want to establish a Holding Company
in Switzerland?

 

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