Swiss Withholding Tax (WHT)
Posted: Wed Feb 19, 2025 8:04 am
There is no WHT on dividend distributions to shareholders based in Switzerland and/or in the EU (EU Parent/Subsidiary Directive).
If shareholders are domiciled outside Switzerland and outside the EU, and a double tax treaty applies, the final taxation on distributions will generally be between 5% and 15%.
Double Tax Treaties
Switzerland has an extensive double tax treaty network, with access to tax treaties with 100 countries.
About Swiss Companies
Share Capital
SA: Authorised share capital minimum: CHF 100,000
SARL: Authorised share capital minimum: CHF 20,000
Shares
SA: The identity of the shareholders is not publicly available.
SARL: Participations are registered. The identity of the shareholder is public.
Directors
There must be at least one director. Directors domiciled outside of Switzerland are hong kong mobile database permitted but, at least one manager signing individually on behalf of the company, must be Swiss domiciled. Corporate directors are not permitted.
The names and domiciles of the directors are public.
Incorporation
Approximately three weeks from receipt of all of the requisite information.
Shareholders Meetings
A meeting of the ordinary shareholders must be held once a year.
Accounting/Audit
Annual accounts are required. An annual audit may be required depending on the turnover of the company.
If shareholders are domiciled outside Switzerland and outside the EU, and a double tax treaty applies, the final taxation on distributions will generally be between 5% and 15%.
Double Tax Treaties
Switzerland has an extensive double tax treaty network, with access to tax treaties with 100 countries.
About Swiss Companies
Share Capital
SA: Authorised share capital minimum: CHF 100,000
SARL: Authorised share capital minimum: CHF 20,000
Shares
SA: The identity of the shareholders is not publicly available.
SARL: Participations are registered. The identity of the shareholder is public.
Directors
There must be at least one director. Directors domiciled outside of Switzerland are hong kong mobile database permitted but, at least one manager signing individually on behalf of the company, must be Swiss domiciled. Corporate directors are not permitted.
The names and domiciles of the directors are public.
Incorporation
Approximately three weeks from receipt of all of the requisite information.
Shareholders Meetings
A meeting of the ordinary shareholders must be held once a year.
Accounting/Audit
Annual accounts are required. An annual audit may be required depending on the turnover of the company.