Swiss National Corp Tax is 8.5% (Effective Rate of 7.8%)
Local Tax Rate: Varies from ~12% to ~24% per Canton
Branch Tax Rates: 8.5% (Effective Rate of 7.8%)
Best Cantons are:
Lucerne (12.32%)
Nidwalden (12.66%)
Obwalden (12.89%)
the only thing I know is that lowest tax Kanton is Zug, it has the lowest tax rates of all Kantons and has still a good reputation, because it's Switzerland.
here some real and correct facts:
the tax is in most cantons is still calculated on municipality level
i can give you regarding this some hotspots: meggen LU (11.42%), wollerau SZ (12.45%), canton nidwalden (12.67%), baar zg (14.31%)
zug
great tax marketing that works as I see on above post. the most innovative canton, cheaper tax if profit below chf 100'000.
town zug tax is a heigher then in the municipality baar ZG.
if profit below 100K in baar zg is around 11.2%
luzern
they come to this great idea to low the tax a few years ago and to get something of the tax cake, but the questions is when they will give up, too much loss and such strategy will hard work with that big canton.
here the same meggen LU (11.42%) has cheaper tax then town Lucern (12.32%).
schwyz
since years stable low tax in the low tax municipalities.
nidwalden
a new player on low tax, acting fast has already implemented IP Box solution. The time will show.
but that's not all, now begin the tax deduction:
this is a very wide area and I will only provide some key solutions. this is the point where you need help from a tax consultant.
in case your company is a holding you can fall below 9%
some canton provide IP Box solutions (oecd valid) and you pay on such profit -80% tax on canton and municipality as example in nidwalden
various company setup exist
you can get a tax ruling from tax office that is safe
and and and...
can someone let me know what the exact corporate tax is in TOTAL for a company in ZUG ? for instant in Cyprus it is only 12,5% in total no other tax to be paid!
Most of the calculators show tax % after tax, so be carefully when you compare.
My previous numbers are what you for instant pay. There are many legal possibilities to lower this, but this depends on the business.
Means you can have instant a little lower then in Cyprus in most of the municpalities of Canton Lucern and some of Canton Schwyz. If your yearly profit is below 100K then in Zug too.
@superman I trust your posts they are very helpful, sorry for sounding negative! I just wanted to know the exact figures for tax payment a GmbH has to pay there.
100K in profit is sure a good universal starting point.
But sometimes there are reasons to use it with less, if someone is looking for good banking, crypto banking, merchant accounts and such.
To be honest too, if I could go with a zero tax country I would too, but this don't work anymore in most european countries.
@lostman
all well, I know that is a "little" complicated in Switzerland compared to countries where you pay country wide the same tax.
Switzerland is not part of EU and has no passporting, marketing of financial services access to the EU. This is whether the company is regulated or not by FINMA. You may want to think wisely about what it is you want to do in Switzerland and where your clients will be.
Zug as the new crypto valley is interesting, but are you sure you are ready to deal with Swiss bureaucracy? I have quite often swiss companies asking about opening bank accounts outside Switzerland as the banks are unworkable and anal in operation.
@blueweb
I have mean that today you need accepted Business structures in many countries. I'm a resident of a country where classic offshore setup are not accepted, the place of controlling counts is what the reason is that I go what works for me.
@Martin Everson
What you write about Swiss banks I never seen, more the opposite of this.
I know such only from UK and CY where this is usual behavior of Banks.
Everyone should think wisely in whatever country he incorporpoate if it fits best.
Crypto (must not be Zug), switzerland and bureaucracy: We have incorporated a regulated Crypto trading company in my opinion ultra low time, without troubles and multiple working Bank accounts.