open a limited liability company in switzerland

11
Open a Limited Liability Company in Switzerland A presentation brought to you by LawyersSwitzerland.com 1

Upload: law-firm-in-switzerland

Post on 15-Apr-2017

35 views

Category:

Business


2 download

TRANSCRIPT

Page 1: Open a Limited Liability Company in Switzerland

Open a Limited Liability Company in Switzerland

A presentation brought to you by LawyersSwitzerland.com

1

Page 2: Open a Limited Liability Company in Switzerland

2

The Limited Liability Company in Switzerland

• The limited liability company (LLC) in Switzerland represents the most popular type of business form registered in this country.

• The LLC is preferred by the investors across Europe due to a low liability in terms of the company’s debts.

• Shareholders are liable only to the extent of the shares they own in the company.

Page 3: Open a Limited Liability Company in Switzerland

3

The Advantages of a Limited Liability Company

• The LLC and its founders are considered two different structures.

• This can provide many advantages to the investors, mostly related to their liability in the situation in which the company experiences financial losses.

• The regulation is not applicable for all types of companies available in Switzerland.

Page 4: Open a Limited Liability Company in Switzerland

4

Swiss LLC - Legal Aspects >>• A LLC in Switzerland represents a 

type of company with legal personality that is registered by at least one founding member.

• In order to incorporate the Swiss LLC, the investor will have to deposit the minimum share capital.

• The minimum share capital is set up at CHF 20,000.

• The nominal value of one share has to be of minimum CHF 100 .

Page 5: Open a Limited Liability Company in Switzerland

5

>> Swiss LLC - Legal Aspects• The registration of a LLC in

Switzerland does not state any limitations related to the number of foreign shareholders.

• Thus, the company can be incorporated here having 100% foreign ownership.

• However, the company must have at least one director who is a Swiss national.

• Our team of lawyers in Switzerland can offer more information.

Page 6: Open a Limited Liability Company in Switzerland

6

Register a LLC in Switzerland  • In order to 

register a LLC in Switzerland, the investors will have to provide a set of documents.

• The following documents are compulsory:  the shareholders’ passport copy;

the company’s business plan;

details on the owners of the company. 

Page 7: Open a Limited Liability Company in Switzerland

7

Taxation of a LLC in Switzerland >>  • All companies operating in

Switzerland are liable to taxation.

• The taxation of a LLC is performed in accordance with the canton in which it was registered.

• Companies are taxed for their corporate income on three levels:

federal; cantonal; communal.

Page 8: Open a Limited Liability Company in Switzerland

8

>> Taxation of a LLC in Switzerland  

• A Swiss LLC will be liable to paying the corporate tax, which is imposed at a federal level at the rate of 8.5%.

• Such companies must also pay the withholding tax, applied at a federal level only.

• Our team of attorneys in Switzerland can offer in-depth details on the taxation system available for companies.

Page 9: Open a Limited Liability Company in Switzerland

9

VAT in Switzerland  

• At the same time, it is important to know that companies obtaining profit in Switzerland will also have to pay the Value Added Tax (VAT).

• Thus, all newly formed companies will need to register for VAT purposes.

• The procedure must be performed after the company is registered with the Commercial Registry in Switzerland.

Page 10: Open a Limited Liability Company in Switzerland

10

Business Consultancy in Switzerland  

• Investors can rely on our attorneys for other related legal matters, such as the purchase of a company in Switzerland and the due diligence procedures that should be performed prior to the transaction.

• Please contact our law firm in Switzerland for an extensive presentation on the legal services that foreign investors can benefit from.

Page 11: Open a Limited Liability Company in Switzerland

Thank you for your attention!

• For more information please contact us at:

(+44)203-287 0408 (for international clients)

[email protected]

www.lawyersswitzerland.com

11