Swiss Company Resources & Guides

Cost Guide

Shelf Company Switzerland Cost: Full 2025 Breakdown

Total acquisition cost ranges from CHF 7,500 to CHF 24,500 depending on provider, canton, and post-transfer modifications. Component-by-component breakdown including two-stage register filing (CHF 900-1,600) and notarial deed by canton.

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Tax

Swiss Holding Company Tax Rate: Cantonal Rates & TRAF 2025

Effective combined rates from 11.9% (Zug) to 19.7% (Zurich). Federal CIT at 8.5% statutory, participation exemption conditions, TRAF reform impact, withholding treaty rates for EU, US, UK, and Germany.

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Legal Compliance

Swiss Shelf Company Legal Requirements 2025

Art. 684a OR three-condition rule, director residency requirement (Art. 718 OR), LETA beneficial ownership register (adopted September 2025), bearer share abolition, and post-acquisition compliance obligations.

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Fundamentals

What Is a Shelf Company? Definition, Uses, and Jurisdictions

A company incorporated and held dormant specifically for sale to a future owner. How shelf companies are created, four universal characteristics, comparison with shell companies, and why Switzerland ranks among the most credible jurisdictions for ready-made entities.

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Corporate Governance

What Is a Nominee Director? Definition, Liability, and Country Comparison

A nominee director appears in the commercial register to satisfy residency or governance requirements while operating under detailed contractual arrangements. Swiss-specific rules under Art. 718 OR and Art. 754 OR, with liability analysis across five jurisdictions.

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Corporate Law

Swiss Bearer Shares Abolished: Three Dates and What It Means for AG Shareholders

November 2019, May 2021, November 2024: the three milestones that ended bearer share ownership in Switzerland. All unlisted AG shares are now Namenaktien with Aktienbuch entries and 30-day UBO notification under OR Art. 697j.

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Compliance 2025

Swiss Audit Opting-Out 2025: No Retroactive Waivers Under OR Art. 727a

From 1 January 2025, opting-out resolutions must precede the financial year they cover. Conditions: fewer than 10 FTE annual average and unanimous shareholder consent. Annual saving: CHF 4,000-12,000 in limited audit fees.

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Jurisdiction Comparison

Switzerland vs Liechtenstein Company: EEA Access, Tax Rates, and Treaty Networks

Two adjacent low-tax European jurisdictions with different strengths. Liechtenstein wins on EEA passporting (AIFMD, UCITS, MiFID II) and the unique Anstalt entity. Switzerland wins on 100+ DTTs, banking infrastructure, and recognisability.

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Tax Planning

Best Canton for a Swiss Holding Company in 2026: Zug, Schwyz, Lucerne, or Zurich?

Lucerne 11.1% (lowest CIT), Schwyz Wollerau 0.01% (lowest capital tax), Zug 11.9% with Crypto Valley ecosystem, Zurich 19.7% with NID. BEPS substance requirements apply in all cantons.

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Tax

Swiss Participation Exemption Explained: Beteiligungsabzug Under DBG Art. 69-70

Proportional CIT abatement on qualifying dividends (10%+ or CHF 1M) and capital gains (12-month holding). Three qualifying thresholds, 5% management cost deduction, worked calculation, indirekte Teilliquidation trap, and TRAF non-impact explained.

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International Tax

Pillar Two Switzerland: MinStG Minimum Tax, EUR 750M Threshold, and Impact

MinStG (SR 642.25) effective 1 January 2024 applies only to MNE groups above EUR 750M consolidated revenue. QDMTT, IIR, UTPR, SBIE substance exclusion, and three transitional safe harbours explained. Sub-threshold structures: fully unaffected.

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IP and R&D

Swiss Patent Box and R&D Super-Deduction: StHG Art. 24a and Art. 25a

Patent box: up to 90% cantonal CIT reduction on qualifying IP income (patents, SPCs, some software). R&D super-deduction: up to 150% on Swiss domestic R&D. OECD nexus ratio mechanics, qualifying IP table, and 70% combined cap under StHG Art. 25b.

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