General
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Type of Company
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S.A - AG
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SARL - GmbH
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Average timeframe to set up a new company
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1 - 2 weeks
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1 - 2 weeks
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Migration of domicile possible?
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Yes
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Yes
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Corporate Requirements
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Standard authorised share capital
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CHF 100,000
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CHF 20,000
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Bearer shares allowed?
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Yes if share capital fully paid up
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No
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Minimum number of shareholders
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Three
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Two
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Minimum number of directors
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One
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One
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Corporate directors permitted?
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No
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No
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Local directors required?
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Yes
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Yes
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Local meeting required?
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Yes
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Yes
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Company secretary required?
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No
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No
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Taxation
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Corporate tax rate
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variable (approx. 4% to 25%)
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Ordinary tax base
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worldwide income
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Tax exemptions
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special tax status may be negotiated for certain types of activity (Offshore)
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Withholding tax on dividends - tax rate
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35%
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Withholding tax on interest - tax rate
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35%
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Withholding tax on licence fees and royalties
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None
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Double taxation treaties
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more than 70
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Value Added Tax rate
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7.5%
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Disclosure and Reporting Requirements
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Disclosure of beneficial owner
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No
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No
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Government register of directors
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Yes
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Yes
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Government register of shareholders
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No
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Yes
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Annual return
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Yes
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Yes
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Submission of accounts
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Yes
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Yes
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Audit required?
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Yes
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No
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Incorporation and 1st Year Fees
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Incorporation Fee excl. tax
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CHF6,000
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CHF5,500
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Domicile Fee/year
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CHF1,000
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CHF1,000
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Director's Fee/year1)
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CHF3,000
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CHF3,000
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