What kind of entity would you like to form? Choose between a sole partnership, single-owner company, general partnership, limited partnership, corporation, limited liability company, subsidiary or branch.
If you plan to work in Switzerland, you will need a Swiss visa. You will need a valid travel document, adequate health insurance and adequate resources to support yourself while in Switzerland. Stays in excess of three months require a residence permit, which are issued by the relevant canton. Ousheng is on hand to advise in this regard.
The main activity of the company must be the long-term management of equity investments in subsidiaries, as stated in the company articles.
The company must show that either:
A holding company is then technically only liable to pay the federal CIT rate of 7.83%, although further relief is available on qualifying dividends and capital gains. Dividends received from participations of at least 10% of equity, or with a market value of not less than CHF 1,000,000, can qualify for relief. Capital gains on participations sold are also exempted, so long as the participation represents at least 10% of company equity and has been held for at least a year prior to sale. The withholding tax rate on distributed dividends is reduced or eliminated by tax treaties and under certain circumstances.
