Business Operations in Switzerland (Portfolio 7380)

Jonas Sigrist



At a glance

I. Switzerland — The Country and Its Political System
II. Operating a Business in Switzerland
III. Forms of Doing Business
IV. Accounting, Auditing and Transparency Rules
V. Overview of Tax System
VI. Taxation of Resident Legal Entities
VII. Taxation of Nonresident Legal Entities
VIII. Taxation of Acquisitions, Reorganizations and Liquidations
IX. Special Corporate Tax Regimes
X. Taxation of Foreign Operations
XI. Taxation of Partnerships and Joint Ventures
XII. Taxation of Resident Individuals
XIII. Taxation of Nonresident Individuals
XIV. Taxation of Estates, Gifts, Foundations and Trusts
XV. Stamp Duties
XVI. Federal Value Added Tax
XVII. Cantonal Real Property Taxes
XVIII. International Taxation
XIX. European Union Taxation
XX. Tax Treaties with the United States


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 Sigrist 7380 T.M., Business Operations in Switzerland.

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