Fact File

Fact File Supplied By:

Charles Russell Speechlys


East of France, south of Germany, north of Italy, west of Austria

Time Zone

Central Time Zone






Zurich, Geneva, Basel, Lugano and others.


German, French, Italian, Romansh


Swiss Franc

Political System

Federal democracy

International Dialing Code


Legal System

Civil (Roman) law

Centre's expertise

Finance, banking, insurance, wealth management, commodity trading, fiduciary, pharmaceutics, machinery, precision instruments.

Personal income tax

Depending on canton

Corporate income tax

Federal rate 8.5%; cantonal rates vary

Exchange restrictions


Any countries with which Switzerland has entered into a TIEA

Albania, Andorra, Anguilla, Antigua and Barbuda, Argentina, Aruba, Australia, Azerbaijan, Bahamas, Bahrain, Barbados, Belize, Bermuda, Brazil, British Virgin Islands, Brunei Darussalam, Canada, Caribbean Netherlands (Bonaire, Sint Eustatius and Saba), Cayman Islands, Chile, China, Colombia, Cook Islands, Costa Rica, Curaçao, Dominica, European Union, Faroe Islands, Ghana, Grenada, Greenland, Guernsey, Hong Kong, Isle of Man, India, Indonesia, Iceland, Israel, Japan, Jersey, Kazakhstan, Kuwait,

Any countries with which Switzerland has a double taxation treaty

Albania, Algeria, Anguilla, Antigua, Argentina, Armenia, Australia, Austria, Azerbaijan, Bahrain, Bangladesh, Barbados, Belarus, Belgium, Belize, Brazil, Bulgaria, Burundi, Canada, Chile, Cyprus, Colombia, Congo (Republic of), Croatia, Czech Republic, Democratic Republic of the Congo, Denmark, Dominica, Egypt, Ecuador, Estonia, Faroe Islands, Federal Republic of Germany, Finland, France, Gambia, Georgia, Ghana, Great Britain (see United Kingdom), Greece, Grenada, Hungary, Hong Kong, Iceland, India, Indonesia, Iran, Ireland, Israel, Italy, Ivory Coast, Jamaica, Japan, Kazakhstan, Kenya, Kyrgyzstan, Korea (South), Kosovo, Kuwait, Latvia, Lebanon, Liechtenstein, Lithuania, Luxembourg, North Macedonia, Malawi, Malaysia, Malta, Mexico, Morocco, Moldova, Mongolia, Montenegro, Montserrat, Netherlands, New Zealand, Norway, Oman, Pakistan, People’s Republic of China, Peru, Philippines, Poland, Portugal, Qatar, Romania, Russia, Rwanda, Saint Lucia, Saudi Arabia, Serbia, Singapore, Slovakia, Slovenia, South Africa, Spain, Sri Lanka, St. Kitts & Nevis, St. Vincent & Grenadines, Sweden, Taiwan (officially the Republic of China), Tajikistan, Thailand, Togo, Trinidad & Tobago, Tunisia, Turkey, Turkmenistan, United Arab Emirates, United Kingdom, United States of America, Ukraine, Uruguay, Uzbekistan, Venezuela, Vietnam, Virgin Islands and Zambia.

Permitted currencies

Swiss franc

Minimum authorised capital

Corporations: CHF 100,000./ LLCS: CHF 20,000

Minimum share issue

1 share

Shelf companies


Timescale for new entities

5-10 days

Incorporation fees


Annual fees

CHF5-10,000 director fees

Minimum number


Residency requirements

AT least one director or manager, who can bind the Company

Corporate directors

No,members of the board of directors must me individual members

Meetings/ Frequency

Minimum of one per year


No for corporations (unless publicly listed). Yes for LLCs

Bearer shares

Yes, but particular compliance requirements apply

Minimum number


Public Share Registry


Meetings/ Frequency

Minimum of one per year

Annual Return


Audit requirements

Depending on total assets. turnover and number of employees

Registered office


Domicile issues

It depends on the jurisdictions

Company naming restrictions