The Swiss limited joint stock company
(Aktiengesellschat in German or Société Anonyme in French) is the favourite form of
incorporation for foreign companies in Switzerland. The minimum amount of
necessary capital is hefty, but only SFR 50,000 must be paid in.
Rates of taxation will depend on where you
incorporate your company; for instance, in Zug and Fribourg some companies' tax rates are
set at the minimum of about 8.5% of net profit. For holdings, we advise you to go to
Fribourg and for limited share corporations, we suggest you incorporate your company in
Zug.
More on holdings...
More on Zug share corporations...
Companies
limited by shares
Société Anonyme - Aktiengesellschaft |
This
classic joint stock corporation is the most commonly-used company structure for serious
businesses in Switzerland. It provides its directors and board members with good
protection against legal action and attracts low rates of taxation. |
Minimum
capital |
SFR 100,000, of which at
least SFR 50,000 must be paid in when the company is registered. |
Responsibility |
Limited, unless outright
fraud is detected. |
Tax |
This depends on the place
where you decide to incorporate, but should be normally lower than 25% |
Board |
Must include a majority of
Swiss nationals except in some holdings where only one is
necessary. |
Note |
Formally, you need at least 3
stockholders when you create the company. |
We can create such a company for you in a few days, provided the name you have
chosen to call your company is available, the capital is already in a Swiss bank and our
fee is paid. Costs for this operation are very moderate; the amount is dependent on the
share capital (there is a little tax involved).
If you have further questions, we recommend you
go to our extensive Frequently Asked Questions section or contact us.
© Micheloud
& Cie
1999 |
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