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Switzerland: Types of Company

Mixed Company

Mixed Companies are Stock Corporations which have the characteristics of both domiciliary companies and holding companies but which do not qualify as either. There is no benefit at federal level, but at cantonal and municipal level there are corporate income tax benefits if the mixed company meets the following conditions:

  • the company is foreign controlled;
  • a minimum of 80% of its total income comes from foreign sources;
  • the company has close relationships to foreign entities.

See Offshore Legal and Tax Regimes.

 

 

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