Establish a Subsidiary in Switzerland

A presentation brought to you by our company formation specialists in Switzerland

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The Swiss Subsidiary

• Subsidiaries in Switzerland are companies 50% or more controlled by another foreign company.

• Even though the company is controlled, it has its own autonomy and it is responsible for its actions in Switzerland.

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The Advantages of a Subsidiary in Switzerland

• The subsidiary is a separate legal entity from the parent company abroad. This is advantageous because:

there are less risks for the parent company;

the subsidiary is liable for its own actions in

Switzerland;

the parent company still has control over the

subsidiary through owned stock.

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Opening a Swiss Subsidiary >>

• The foreign company must issue a decision to open a subsidiary in Switzerland.

• There are no requirements for special licenses for a subsidiary to become operational, however, it must be registered with the Swiss Companies Register.

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>> Opening a Swiss Subsidiary

The Limited Liability Company (GmbH) is formed by at least two shareholders. It requires a minimum share capital and one of the directors must be a Swiss resident.

The Corporation (AG) is formed by at least three founders and has a larger minimum share capital than the GmbH.

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• Subsidiaries in Switzerland can be incorporated as companies with limited liability:

The Registration Procedure for a Subsidiary in Switzerland >>

• The first step is to deposit the minimum share capital for the subsidiary. Afterwards, the following documents need to be deposited to the commercial registry:

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the notarized articles of association;

the parent company’s decision to

incorporate the subsidiary in Switzerland;

bank certificate for the minimum share capital.

•  The next step is to register for VAT and with the relevant tax authorities in Switzerland.

• The entire company registration procedure lasts approximately seven days. A registration certificate is issued upon completion.

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>> The Registration Procedure for a Subsidiary in Switzerland

The Taxation of a Swiss Subsidiary

• Subsidiaries in Switzerland are taxed as any other company incorporated in the country.

• Foreign companies can benefit from the EU Parent-Subsidiary Directive and are also granted tax exemptions under the vast network of double tax treaties signed by Switzerland.

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• Foreign investors in the country can also choose to open a branch in Switzerland.

• This is a simpler option to enter the Swiss market but the parent company abroad is liable for the actions of the branch.

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Other Options for Foreign Investors in Switzerland

• Our company registration experts in Switzerland can help you incorporate a subsidiary and conduct business activities in the country.

• We can help you throughout all of the phases of registration and afterwards with various business and corporate services.

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Assistance for Opening a Subsidiary in Switzerland

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For more information please contact us at:

Thank You for Your Attention!

 (+44)203-287 0408 (for international clients)office@lawyersswitzerland.com

http://www.companyformationswitzerland.com/