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Switzerland: Offshore Legal and Tax Regimes

Activities of Tax-Privileged Operations

The various tax-privileged forms described above are all subject to limitations on their activities or structures as set out. In approximate terms:

  • Holding Companies must derive most of their income from subsidiaries;
  • Domiciliary Companies must have only the smallest toe-hold in Switzerland;
  • Auxiliary Companies (in 7 cantons only) may have some local activity;
  • Service Companies must be active only within their own groups; and
  • Mixed Companies combine Domiciliary and Service Company restrictions.

 

 

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