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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The rules require that each asset class is underpinned by a certain amount of equity. This means that trustees have among others the duty to verify the contracting party’s identity, to establish the beneficial owner’s identity, to clarify the economic background and the purpose of unusual transactions. Under the Swiss tax code, taxpayers must admiin evidence about their transfer prices within set deadlines, upon request by the tax administration.

Switzerland | Offshore zones | Offshore and International Law | GSL

If so, then the trust will still be treated transparently, meaning the trust assets and trust income will be taxed by the beneficiaries. Furthermore, the company can count on the experience of its strong network of advisors who are specialised in national and international legal and tax consulting. This address must contain the following: Incorporation information registration date, registered address ; Information about directors and their resignation; Information about secretaries and their resignation; Information about registered capital, nominal value of shares and amount of issued shares; Information about shareholders and share transfer.

Tax basis includes companies’ worldwide income with the exception of income attributable to foreign permanent establishments or foreign immovable property, which are tax-exempt. In succeeding years, other localities joined the original three. The trustee cannot be taxed as he is not the beneficial owner of the trust assets.

In general, no approval from the authorities, chambers of commerce or professional associations is required to establish a business. Meetings may be in or outside of Switzerland. Legal Partner of Review: Or there is a foundation that is a substantial shareholder of an enterprise.


Globaco AG, which is specialised in international structures, was set up in October Under Circular No 30 the creation of a fixed interest trust is treated as a donation from the settlor to the beneficiaries. In other words, if the closing date of a company is on December 31, the fiscal year runs from January 1 to December 31; on the other hand, if the closing date is on March 31, the fiscal year runs from April 1 to March Stock corporations AGs and limited liability companies GmbHs must specify the legal form as part of the company name – GmbH or its equivalent in French or Italian.

External investors with various liabilities general partners answering jointly and severally and on an unlimited basis, limited partners, on a limited basis can also be involved. The foundation is entered into the commercial registry based on the Foundation Charter and indicating the members of the Foundation Council.

Ecclesiastic foundations are mentioned several times in the Swiss Civil Code, however, the law does not provide a legal definition of the ecclesiastic foundation. Total assets of CHF 10 million Annual sales of CHF 20 million An average headcount over the year of 50 employees or more If these conditions are not met, then the annual financial statements are only subject to a limited audit questioning of management, appropriate detailed checks, analytical audit procedures, etc.

Penalties apply for late filing or failure to file. A company that enjoys the holding company privilege is fully exempt from cantonal and communal income taxes. However, any such entity may also waive exemption from tax liability. An asset-based test is used to determine whether a company is adequately financed. In that case the Circular No. The currency is Swiss franc CHF. Distributed capital gains qualify as income.


A general partnership is a legal structure for a qdmin set up by two or more individuals. In addition, the Federal Circulars of December and July provide a clear description of the relevant requirements.


Judiciary branch is represented by Federal Supreme Court, with judges elected for six-year terms by the Federal Assembly. Either hrebv is a foundation that conducts a commercial, manufacturing or other business in the pursuit of an economic or non-economic purpose, and which is therefore directly the responsible body of the enterprise itself.

Hregv admin pdf

If you see that something goes wrong, please tell us about that: It is prohibited to copy, distribute including the copying of information to the other sites and internet resources or use the information and materials in any other way without prior written permission of copyright owner. Februar Januar www. These factors combined make the Swiss Charitable Foundation an effective estate planning vehicle, that is suitable for charitable, international and philanthropist activities.

The exercise of certain professions or the establishment of specific businesses may, however, require special licenses or diplomas. The accounting records should be maintained in CHF and be in Switzerland. The time required can be less in simple cases and depending on the location canton. Legal system The legal system of Switzerland is based on civil law system.

There is combined tax return filing for both federal and cantonal income tax purposes. The details of the beneficial owner are disclosed to the service provider but are not available on public record.

Enterprise foundations have emerged in practice. Minimum number of shareholders Residency requirements for shareholders Corporate shareholder permitted Disclosure to local agent Disclosure to public 1. An assessment of gift tax on the entire trust funds can violate the principle of economic capacity, in particular, if the beneficiary is only entitled to a certain amount of the trust income.