FIDUCIARY
LUXEMBOURG - PARIS - GENÈVE
Deadline: April 30 First extension: July 31 Exceptional extension: September 30 Special case extension: after September 30 A Swiss tax return extension can be requested by internet (registration required) by courier or fax. In this case, fees may be between 10 and 40 CHF and will be billed ...
Tax comparison: Swiss holding company versus Luxembourg Soparfi holding company Switzerland and Luxembourg offer various tax advantages to holding companies incorporated there, but which is the best choice for your company? This tax comparison offers the answer which depends largely on what ...
According to current Swiss fiscal corporate regulations (compared with France and Luxembourg fiscal regulations), the carrying forward of financial losses is limited to 7 years as only the losses of 7 preceding financial years can be deducted from the taxable revenue for a period, provided of ...
Swiss tax incentives for holding companies in force within the European Union (also the tax scheme as seen in Luxembourg Soparfi companies) exempts dividend payments (or capital gains) received from the holding's affiliates. Tax incentives for Swiss holding companies are reduced taxes for ...
The Swiss holding is either a foundation or a corporation (SA or SARL) whose principle function is the long term management (minimum one year) of a group of affiliates from different companies based in Switzerland or abroad. For a company to attain the status as a Swiss holding company, one of ...
There are three different kinds of companies which enjoy corporate tax relief and Switzerland tax incentives: a reduced tax compared to the ordinary tax scale. These companies are holding companies or management/service companies or the so called auxiliary company. First it must be stated that ...
A Swiss auxiliary company is adapted to the needs of companies based abroad who want to set up an international commerce company in Switzerland (mainly trading activities). Auxiliary companies based in Switzerland enjoy a very low tax rate between 8 and 12% on the income earned outside of ...
The Swiss withholding tax rate is 35% and is imposed on all types of income: bonds (registered or bearer) shares and stocks, redeemed shares or holding certificates. In summary, it is important to keep in mind that any payments to any owners of the company which are not capital repayments ...
All residents of Swizterland must pay the Swiss income tax by declaring income from any origin for federal, cantonal and communal taxes. Income, wealth, capital gains, inheritance and donations are subject to tax in Switzerland. The taxes paid depend greatly on the canton of ...
Unlike legislation in the vast majority of other countries in the world, Swiss corporate tax is deductible such that the given rates are applied to the net profit after taxes. The following illustrates the calculation of the rate which must be applied to the gross profit (like in France, ...
Expertise
Précis de droit comptable et aspects fiscaux
April 2023, publication of the new edition of the Précis de Droit Comptable, by Denis Colin, manager of the Fiduciaire LPG