What we do

We’re specialized in the incorporation of companies in Switzerland through a relatively quick process, depending on the availability of the necessary documents.

 

We are present in:

Geneva  Zug  Zürich  Lugano

For this matter contact

Valerie Wirtz
Bangarten 21, LI-9490 Vaduz Fürstentum Liechtenstein

Why should you choose SIGTAX

Our firm is able to consult and assist to manage the bureaucratic and legal hurdles faced by entrepreneurs who are interested in the formation of a company in Liechtenstein. Toghether with our lawyers and trustees partners we offer the best solutions in order to make this process as simple, quick and easy as possible for all our clients.

Taxation for Swiss Companies

Many foreign entrepreneurs and investors choose to register a company in Liechtenstein because it is a very tax – efficient solution to manage business operations in other jurisdictions, regardless if the said business operations are conducted in member states of the European Union or in other foreign jurisdictions. Having a flexible and efficient business environment, Liechtenstein is an option to be considered.

The process of company formation in Liechtenstein follows the basic steps that are common for most EU member states, which means that the company documents must be notarized and then sent to the competent authorities for approval.

Liechtenstein has some of the lowest tax rates, both for corporate taxes as well as for individual taxes. The VAT rate is also very low, with a standard rate of only 8%, but for some goods and services it can go even lower, up to 3.8% for the hotel and lodging industry and 2.5% for certain goods.

It is important to note that entrepreneurs who wish to establish a company in Liechtenstein require a business license, which is granted under certain conditions such as having a clean financial record or being a national of an EEA member state. However, it is possible to appoint a managing director to obtain the business license. Find out more about company formation in Liechtenstein.

The first step is to choose the type of company best suited for your needs and then register its name with the Public Registry. A public notary in Liechtenstein must notarize the Articles of Association.

The next step requires opening a bank account in Liechtenstein to deposit the company’s share capital. In accordance with the law of commercial companies, each company must appoint a managing director who is fluent in German and a resident of Liechtenstein.

The following documents must be submitted with the Public Registry: company deed, declaration of the minimum paid up capital and Certificate of Deposit, notarized articles of association by a public notary in Liechtenstein, declaration containing the director and shareholders’ details and a declaration of appointment of the company’s auditors.

The company incorporation in Liechtenstein is complete after it is entered in the Commercial Registry. For companies engaged in commercial activities, an application must be submitted with the Office of Economic Affairs.

A Liechtenstein company may take any of the following legal structures: private limited company (AG), limited liability company (GmbH), foundation (Stiftung), establishment (Anstalt) or trust enterprise.

Holding companies are exempt from cantonal income tax and pay a reduced rate (0.02 ‰) of capital tax.

Investment companies are granted a tax reduction at cantonal level for significant investments in other companies, similar to the participation deduction.

Management companies are proportionally taxed for revenues from foreign sources, depending on the extent of the activity. Income from investments in other companies is exempt from taxes.

Joint ventures are taxed according to various regulations, which allow important tax deductions..

Principal companies can claim a deduction at the level of direct federal tax for business conducted outside Switzerland.

As there are currently significant differences in tax rates perceived at cantonal level, choosing a canton for the Swiss company registration is an important element especially for tax planning. Find out more about company registration in Switzerland.

AG (Aktiengesellschaft)

Is preferred by business entrepreneurs, who have a Swiss company registration in mind for larger business structures, unlike small and medium-sized businesses, who prefer a limited liability company. This type of Swiss company has a similar structure to a corporation. Here are some additional details about the Swiss AG.

The Swiss GmbH

(Private Limited Liability Company) is the type of Swiss business whose social obligations are guaranteed by the social patrimony. Associates are only responsible for their contribution. The basis for the constitution of the Swiss GmbH is represented by the trust and the reliability of the associates. Find out more about the Swiss GmbH.

The sole proprietorship

Is a type of legal structure that is used by entrepreneurs or professionals interested in registering a Swiss business which allows them to conduct commercial activities in Switzerland. Company registration in Switzerland is required only if the annual turnover exceeds a certain amount.

More on the Swiss sole proprietorship here.

The Swiss verein

Is a type of legal structure that is recognized under Swiss laws in a similar manner to the voluntary association under U.S. law. A Swiss verein is an excellent solution to present a global brand while allowing the firms that are part of the verein to maintain their statute as separate legal entities. It is used mainly by multinational professional services providers in order to limit their accountability.

Swiss holding companies

Offer a series of advantages for those interested in setting up a Swiss business or in Swiss company registration. Swiss holding companies benefit from a favorable tax regime, as well as from important deductions under the Swiss taxation. Find out more about the benefits of Swiss holding companies.

Management companies

Are used mainly by international corporations or groups that conduct most of their business operations outside of Switzerland. Management companies benefit from certain taxation advantages in Switzerland as well as from consolidating a strong presence as a Swiss business. Additional details on the advantages of management companies.

Mixed companies

Are used for company formation in Switzerland because they are best suited for corporations that have most of their business activities abroad and any type of business conducted in Switzerland is only of secondary nature. The taxable profit for this type of Swiss company is established in accordance with the divisional calculation. Find out more about the tax advantages of Swiss mixed companies.

Partnerships

Are formed as legal structures in Switzerland as following: general partnerships which reunite at least two individuals residents of Switzerland sharing the same economic purpose, or limited partnerships where at least one of the partners has full liability while the other is liable only up to the contribution brought to the respective partnership.

Types of companies incorporated in Switzerland

Is preferred by business entrepreneurs, who have a Swiss company registration in mind for larger business structures, unlike small and medium-sized businesses, who prefer a limited liability company. This type of Swiss company has a similar structure to a corporation. Here are some additional details about the Swiss AG.

GmbH (Gesellschaft mit beschränkter Haftung) – a limited liability company (LLC) with one shareholder and a minimum share capital of 20,000 CHF. The liability of the members is limited by their contribution to the share capital. The sharholders name is published in the Register of Commerce.

Sole proprietorship – established by a private individual resident in Switzerland for commercial activities. No minimum share capital is required. The company must be entered in the Commercial Register if the annual turnover exceeds 100,000 CHF.

General Partnership – formed by at least two individuals residents in Switzerland, with the same economic purposes and under the same name. This partnership does not require a minimum share capital.

Sociedad Comanditaria - formada por al menos un socio que tiene la responsabilidad total y al menos un socio con responsabilidad limitada hasta la aportación aportada a la sociedad.

Steps for company formation

  • Prepare shareholder's documents.
  • Opening a blocked capital account with a Swiss bank
  • Depositing the share capital
  • Receiving the capital certificate from the Swiss bank
  • Setting up a registered office in Switzerland
  • Applying for business registration (all the documents are signed by a Swiss notary and then sent to the Register of Commerce)
  • Receiving the registration certificate
  • Providing statutory documents to the client

Why should you open a company in Switzerland?

  • Switzerland has one of the most competitive economies in Europe
  • The taxation system is very competitive and foreign companies can benefit from various tax incentives
  • Well-developed infrastructure
  • Pro-business environment created by the Swiss government
  • Highly educated and trained labor force
  • Switzerland has double taxation treaties with various countries all over the world
  • Solid monetary security policies and excellent banking system

Company formation in

Benefit from excellence now! Get in touch with our experts and enjoy our state-of-the-art corporate services, from company formation all the way to audit, accounting and taxation.

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