Business Operations in Switzerland (Portfolio 7380)

Tax Management Portfolio Business Operations in Switzerland, No. 7380, contains general information and tax rules that will enable a business to determine the best method of conducting its operations in Switzerland from both a tax and legal perspective. The Portfolio analyzes the forms of doing business in Switzerland, and provides a detailed analysis of the tax rules applicable to corporations, individuals, partnerships, and other legal entities. In addition to a description of the income tax system, the Portfolio discusses capital and net wealth taxes, estate and inheritance taxes, stamp taxes, retail sales taxes, and real estate taxes.

The Worksheets in the Portfolio include standardized articles of incorporation for a Swiss corporation. They also include combined federal, cantonal and municipal rate tables for both corporate and individual income taxes, as well as combined cantonal and municipal rate tables for individual income taxes. The Worksheets further include important information relating to the Swiss tax treaty network as well as the wording of the tax treaties between Switzerland and the United States.

This Portfolio may by cited as Reinarz, Bader, Lehmann and Schreiber, 7380 T.M., Business Operations in Switzerland.