Location Switzerland
Under this category, we present the possibilities to you for establishing a company in Switzerland, for example holding and management companies.
Holding and management companies
Holding and management companies are concepts in cantonal tax law and identify a special tax status. The reason for the special tax status differs.
- With holding companies, it is decisive for special tax treatment that these companies regularly generate income, which has mainly been recorded for tax purposes at the level of the subsidiary companies.
- In contrast, with management companies, the foreign-related activity is the reason for the special tax treatment. The effect of the business activity of such companies therefore develops abroad.
With the holding and management companies, the special tax status is not basically opposed by the fact that these companies employ staff and maintain offices in Switzerland.
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