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Switzerland Business, Taxation and Offshore Information

There is nowhere quite like Switzerland. Despite calling itself 'the most European country', it has remained somewhat aloof from European concerns for centuries. In some of its regular referendums, Switzerland has persistently declined EU membership – most recently in 2001. However, two sets of 'bilateral agreements' with the EU are gradually bringing Switzerland into the EU in all but name.

In the third quarter of 2017, Switzerland had an annual GDP growth rate of 1.2% – growth has been steady but not overly impressive and there have been occasional dips. After two years of price decreases, inflation has become positive again and stood at 0.8% in November 2017. More »

 

Switzerland Knowledge Base

Switzerland: Country and Foreign Investment
A quick overview of Switzerland - its history, geography, and business advantages.
Switzerland Executive Summary »
Switzerland Geography »
Switzerland Population, Language and Culture »
Switzerland Government »
Switzerland Economy and Currency »
Switzerland Entry and Residence »
The SWX Swiss Exchange »
Switzerland Investments by Foreigners »

Switzerland: Types of Company
A look at various types of company in Switzerland, providing options to suit different business needs.
Switzerland Company Introduction »
Switzerland Stock Corporation »
Switzerland Holding Company »
Switzerland Domiciliary Company »
Switzerland Auxiliary Company »
Switzerland Service Company »
Switzerland Mixed Company »
Switzerland Branch »

Switzerland: Offshore Business Sectors
The key sectors of Switzerland's offshore economy.
Switzerland Offshore Business Introduction »
Switzerland Investment Fund Management »
Switzerland Banking »

Switzerland: E-Commerce
A description of how e-commerce operations are enabled in Switzerland, and how the offshore tax regime can best be utilised for e-commerce.
Switzerland E-Commerce Introduction »
Switzerland E-Commerce in a Low-Tax Area »

Switzerland: Offshore Legal and Tax Regimes
This section looks at available offshore operations in Switzerland and the criterion required for obtaining offshore tax status.
Switzerland Offshore Introduction »
Switzerland Forms of Tax-Privileged Operation »
Switzerland Tax Treatment of Tax-Privileged Operations »
Switzerland Taxation of Foreign Employees of Tax-Privileged Operations »
Switzerland Exchange Controls »
Switzerland Activities of Tax-Privileged Operations »
Switzerland Employment and Residence »

Switzerland: Law of Offshore
A hub for information about the main laws and statutes affecting offshore and non-resident businesses in Switzerland.
Switzerland Table of Statutes »
Switzerland Investment Funds Law »
Switzerland Banking Law »

Switzerland: Labour Regulation
An analysis of employment law, industrial relations, and social security schemes in Switzerland.
Switzerland Regulatory Environment »
Switzerland Social Security Taxes »
Switzerland Work Permits »

Switzerland: Domestic Corporate Taxation
A guide detailing the scope and rate of taxes affecting companies in Switzerland.
Switzerland Corporate Tax Introduction »
Switzerland Scope of Corporation Tax »
Switzerland Corporation Tax Rates »
Switzerland Calculation of Taxable Base »
Switzerland Filing Requirements and Payment of Tax »
Switzerland Withholding Tax »
Switzerland Net Worth Tax »

Switzerland: Personal Taxation
An overview of applicable taxes for individuals in Switzerland.
Switzerland Personal Tax Introduction »
Switzerland Residence and Liability for Taxation »
Switzerland Income Tax »
Switzerland - The 'Fiscal Deal' »
Switzerland Stamp Duty »
Switzerland Inheritance Taxes »
Switzerland Wealth Tax »

Switzerland: Double Tax Treaties
Treaties and international agreements that Switzerland has in place, to mitigate the effects of double taxation.
Switzerland Tax Treaty Introduction »
Switzerland Table of Treaty Rates »
Switzerland Other International Agreements »

Switzerland: Related Information
Other useful information pertinent to Switzerland.
Switzerland Banking Confidentiality »
Map of Switzerland »
Swiss Secrecy and the EU »