Originally designed under Articles 60 to 79 of the Swiss Civil Code for non-profit and idealistic organizations, the Swiss Verein (association) has evolved into one of the most powerful corporate vehicles for cross-border operations. Crucially, it can also be actively used for commercial operations. For foreign entrepreneurs, professional service firms,…
Tag: Company formation Switzerland
Comparing Swiss and Dutch corporate income tax rates
Switzerland Resident companies are subject to Swiss corporate income tax (CIT) on their taxable profits generated in Switzerland. CIT is levied at the federal, cantonal, and communal levels. Foreign-source income attributable to foreign permanent establishments (PEs) or real estate property located abroad is excluded from the Swiss tax base and only…