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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 toehold 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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