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Switzerland
Jurisdictions

Location
in Central Europe
Area
41,290 sq. km.
Population
7 450 867
Capital
Bern
Language
German, French, Italian
Currency
Swiss Franc (CHF) 1 EUR = 1,56 CHF
Legal system
based on civil law
Type of companies

Stock Corporation (Aktiengesellschaft, AG), Limited Liability Company (Gesellschaft mit beschraenkter Haftung, GmbH)

Minimum authorised share capital

AG – 100 000 CHF
GmbH – 20 000 CHF

Paid-in capital
AG – 20%, minimum 50 000 CHF
GmbH – 50% of the share capital prior to incorporation
Minimum number of shareholders
AG – three for incorporation, up to one thereafter, individual or corporate, resident or not, GmbH – two
Minimum number of directors
one individual, resident of Switzerland or EC, if more than one director, majority must be resident in Switzerland or EC
Nominee services
available
Bearer shares

available in AG (must be paid-up in full)

Public disclosure of beneficial owners
directors’ and shareholders’ details are entered in the public register (but not in AG); information on the beneficial owner may be kept confidential (disclosed to the registered agent)
Taxation

at federal (8.5%), cantonal and municipal levels – total rate 19-26%; privileged tax rulings for auxiliary, holding and principal companies

Submit annual return and accounts
yes
Annual audit

required for AG

Shelf companies
not available
Time to supply documents
4-6 weeks
Need to travel
no
Additional information

Hague Convention of 1961 applies; Double Taxation Treaties with more than 30 countries including Russia

 

Jurisdictions

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FAQ
What is offshore?

The word "offshore" has no precise legal dictionary definition, it simply means "situated or operating in a foreign country or at some distance from the shore" and reflects the fact that most low tax jurisdictions are islands.

read more >>

Portfolio of Laws
- BVI - Trustee (Amendment) Act, 2003

- Cayman Islands - The Companies Law (CAP.22) - (2002 Revision)

- Cyprus - The Income Tax Law of 2002

more laws >>

Comparison Table >>
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G.S.L. Law & Consulting