Switzerland Offshore Company FAQs

1.What is the source of company law in Switzerland?

Swiss company law is federal law and is written in the Code des Obligation, which was inspired by the French Code Napoleon.

2.What is the corporate tax rate in Switzerland?

The effective corporate tax rate is typically between 12% and 24%.

3.Which are the types of offshore companies in Switzerland?

There are two main entities, namely (1) Aktiengesellschaft (AG) (2) Societe Anonyme (SA).

4.What is the Commercial Registry in Switzerland?

Most companies in Switzerland, and all SAs, have to be entered in the Commercial Registry, a legal document where the company's location, its directors' names and other relevant information is made public.

5.What is the Governing corporate legislation in Switzerland?

The Canton’s Register acts as a monitoring body.

6.What are the requirements for appointing a director?

One director is needed in the company. The director must be a Swiss resident.

7.What are the requirements to prepare accounts in a Swiss company?

A Swiss company must prepare accounting statements every year and accordingly to the laws.

8.What are the requirements to appoint an auditor?

Optional, if the company does not want to be audited it must apply for “opting out”.


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