Juni Einzelunternehmen, so ist deren Umsatz zusammenzurechnen. Für alle anderen Einzelunternehmen ist der Eintrag freiwillig (HRegV 36). HRegV. Commercial register regulation of 17 October Hrsg. Administrative practice of tax authorities (Verwaltungspraxis der Bundesbehörden). VStG. (). companies limited by shares is available at .ch/ch/d/sr/chtml (art. 78 HRegV [Commercial Register Ordinance]).

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Therefore, the trust fund and trust income are still attributed to the settlor and distributions to beneficiaries are treated as gifts. Accounting records A Swiss private limited company should maintain accounting records.

Hregv admin pdf

Details Capital gains are included in taxable profits and subject to normal corporate income tax. The accounts are not publicly accessible. Februar Januar www. The most common structure is the private limited liability company GmbH. Whether protectors fall under the AMLA depends on their powers under the trust. Family foundations do not need to be registered in the commercial registry in order to obtain legal personality. The capital is Bern. Capital gains are included in taxable profits and subject to gregv corporate income tax.

They have a mere expectation of benefitting from the trust. Zefix is the central company index of Switzerland which belongs to the Commercial Registry. With all these organizations active in Switzerland, it is natural that the Swiss Charitable Foundation is a frequently used entity.

Information on shareholders are not publicly accessible. If a trust is qualified as a revocable trust, then the settling of the trust does not cause any change from a fiscal perspective. Switzerland does not have a CFC regime.


In Switzerland withholding tax is mainly levied on dividends. This can be shared: Generally, the tax liability arises on special legal transactions such as the issuance of shares or the trading of securities securities transfer stamp tax. Executive power is exercised by the government and the federal administration and is not concentrated in any one person. These purposes have in common that family members who belong jregv the circle of beneficiaries should be supported in certain circumstances.


We also offer the following services for international jurisdictions: The deeds of a Foundation need to be executed by a public notary, the Foundation is then registered at the Registry of Commerce to acquire legal personality.

Distributed capital gains qualify as income. The trustee cannot be taxed as hrwgv is not the beneficial owner of the trust assets. Legal system The legal system of Switzerland is based on civil law system. In addition it cannot have any lucrative business involvement and the sdmin of beneficiaries cannot be limited. The auditing obligation depends on the size of the limited liability company GmbH.

Hregv admin pdf

The Swiss Confederation has adopted a so-called Tax Harmonization Law which applies directly at cantonal level; in addition, each canton has issued it own cantonal tax law.

The exercise of certain professions or the establishment of specific businesses may, however, require special licenses or diplomas. All business sectors are open to foreign investment. Switzerland has an overwhelmingly private sector hdegv and low tax rates by Western World standards; overall taxation is one of the smallest of armin countries. Meetings may be in or outside of Hhregv. The effective federal income tax rate on non- dividend income is 7. Generally 20 days notice must be given of an intended meeting unless all appropriate parties are represented directly or by proxy.


The combination of a favorable tax regime and a regulated environment is an advantageous one.

Sole proprietorship Einzelfirma ; Partnership Kollektivgesellschaft ; Limited partnership Kommanditgesellschaft ; Public limited company AG ; Ordinary partnership Kommanditaktiengesellschaft ; Private limited liability company GmbH ; Cooperative society Genossenschaft ; Branch of a foreign entity.

Stock corporations AGs and limited liability companies GmbHs must specify the legal form as part of the company name – GmbH or its equivalent in French or Italian. There is no further restriction on the nationality or residency of the directors. A PO Box cannot be considered a domicile in the legal sense.

An enterprise foundation is characterized by an economic activity and pursues a specific property investment policy. Penalties apply for late filing or failure to file. Nonresidents are taxed on Swiss employment income, business profits and profits attributable to Swiss armin property.