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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Hregv admin pdf

Other cantons do not follow the inheritance road but focus on whether the beneficiaries have substantial influence over the trust assets. The foundation according to Swiss law is a legally independent purpose fund or special fund. Beneficiaries of an irrevocable discretionary trust have in general no legal entitlement to receive distributions armin the trust. Show all entries Hide all entries Cost of incorporation, including first year servicing Cost of nominee director services per year, including an apostilled set of documents Cost of nominee shareholder services per year, including an apostilled set of documents Cost of annual service, starting from the second year Open account in Incorporation timescale for a turnkey company weeks Country The Foundation Hrdgv must indicate the organs of the foundation and the nature of its administration.

Some tax authorities conclude that with the settlor’s demise the settlor made a donation to the trust or the trustee and there is, therefore, an inheritance. Admn company or business amdin under hrev a commercial enterprise is operated can be freely chosen, as long as it complies with legal regulations.

Every business must have an address in Switzerland at which the registered offices can be contacted. In that case the Circular No. The accounts are not publicly accessible.

Generally speaking, Annual Return is a short review on the current state of the company, which is prepared by the company secretary annually.

Switzerland | Offshore zones | Offshore and International Law | GSL

Globaco AG, which is specialised in international structures, was set up in Aadmin The largely ceremonial President and Vice President of the Confederation are elected by the Federal Assembly from among the members of the Federal Council for one-year terms that run concurrently.


The combination of a favorable tax regime and a regulated environment is an advantageous one. In Switzerland no duty exists for professional trustees to register with a supervisory authority. Tax basis includes companies’ worldwide income with the exception of income attributable to foreign permanent hrgev or foreign immovable property, which are tax-exempt.

The concept of an enterprise foundation is unknown in Swiss legislation. 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.

A constitution ofsubsequently modified inreplaced the confederation with a centralized federal government. The most common structure is the private limited liability company GmbH.

Losses may be carried forward for seven fiscal years and may be used against any capital gains or income. The capital is Bern. Standard currency Swiss franc Standard authorized share capital Standard par value of shares Shares with no par value permitted No. The trustee cannot be taxed as he is not the hegv owner of the trust assets. Only foundations that serve the faith in God, are ecclesiastic.

Federal Department of Foreign Affairs. The function of the Federal Supreme Court is to hear appeals of cantonal courts or the administrative rulings of the federal administration. Family hreegv do not need to be registered in the commercial registry in order to obtain legal personality. Zefix is the central company index of Switzerland which belongs to the Commercial Registry. The formation of a Swiss GmbH takes two hregg four weeks from the submission of required documents to the date when the company is considered legally established when it has legal effect with respect to third parties.

Switzerland does not have separate transfer pricing legislation and does not plan to enact such legislation in the near future. The trustee is regarded as the formal owner but not the beneficial owner of the trust assets. Manufacturing consists largely of the production of specialist chemicals, health and pharmaceutical rhegv, scientific and precision measuring instruments and musical instruments. Declaration of acceptance as member of the board. The rules require that each asset class is underpinned by a certain amount of equity.


It is a common practice that a Foundation Council consists of at least three natural persons or legal entities.

A PO Box cannot be considered a domicile in the legal sense. Exports of goods and services are, in principle, zero-rated. The Swiss Confederation has adopted a so-called Tax Harmonization Axmin which applies directly at cantonal level; in addition, each canton xdmin issued it own cantonal tax law. Nonresidents are taxed on Swiss employment income, business profits and profits attributable to Swiss immovable property. However, at least hrsgv director should be a Swiss resident director and in case of more than 1 director, the majority of the board of directors should be Swiss residents.

An Annual General Meeting of the shareholders must be held within 6 months of the end of the financial year.


As a rule it includes the following information: The taxation is differs from canton to canton. Switzerland Services and documents In brief In detail Legal system. It is not necessary that Swiss persons hold a certain percentage of the equity. There are no statutory requirements for a Swiss company to have a seal. The maximum applicable cantonal tax burden varies significantly from canton to canton: Depending of the purpose of a foundation, it can be distinguished between the common foundation and 3 legal special forms, namely the family foundation, the ecclesiastic foundation and the personnel welfare foundation.

The foundation is entered into the commercial registry based on the Foundation Charter and indicating the members of the Foundation Council. Own office would be a location which a legal entity owns or leases and where it conducts most of its administrative business where the receipt of any kind of correspondence is possible.

The accounting records should be maintained in CHF and be in Switzerland.