Tax Optimization

The success of the economic location of Switzerland is also down to the federally-regulated tax policy. When it comes to taxes, there is competition within Switzerland between the cantons which means a variety of tax rates. Therefore, when founding a company or changing domicile, it is extremely important to consider the Swiss domicile or place of residence, and the associated canton.

In general terms, tax rates in Switzerland are extremely attractive for both companies and private individuals when compared to other countries – and particularly compared to European neighbours.

This also explains why not only many international companies have set up their headquarters in Switzerland, but also more and more wealthy private individuals.

The “Swiss model”.

The “Swiss Model” was developed in the 1990s by a group of leading business lawyers and tax experts on behalf of mT consulting AG. It offers investors the chance to invest directly into companies or real estate projects. Within the scope of this legal mechanism, both Swiss and foreign investors can make use of a trust relations which has been coordinated with the responsible federal authorities.

The equity capital is fully committed to a project-related trust fund and is considered as a special asset according to tax law. The special assets, just like any return flow from the project yield, are not subject to any company taxation. These profits can then be paid out to the investment partner in Switzerland without any deductions.