HREGV ADMIN PDF

Juni Einzelunternehmen, so ist deren Umsatz zusammenzurechnen. Für alle anderen Einzelunternehmen ist der Eintrag freiwillig (HRegV 36). HRegV. Commercial register regulation of 17 October Hrsg. Administrative practice of tax authorities (Verwaltungspraxis der Bundesbehörden). VStG. (). companies limited by shares is available at .ch/ch/d/sr/chtml (art. 78 HRegV [Commercial Register Ordinance]).

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Services and documents In brief In detail Legal system. The Swiss Confederation was founded in as a defensive alliance among three cantons. In succeeding years, other localities joined the original three. A constitution of adminn, subsequently modified inreplaced the confederation with a centralized federal government.

Switzerland’s sovereignty and neutrality have long been honored by the major European powers, and the country was not involved in either of the two World Wars. The political and economic integration of Europe over the past half century, as well as Switzerland’s role in admn UN and international organizations, has strengthened Switzerland’s ties with its neighbors. However, the country did not officially become a UN member until Switzerland remains active in many UN and international organizations but retains a strong commitment to neutrality.

Located in the heart of Switzerland in the beautiful Canton of Zug we specialize in establishing, incorporating, administering and managing Swiss companies and Swiss corporate structures for international corporate groups and private individuals. Typically our clients will have with international business interests and investing activities and will wish to benefit from the considerable tax advantages and long term security available through domiciling or re-domiciling all or part of your business operations in Switzerland.

Globaco AG, which is specialised in international structures, was set up in October Our management team combines professional experience of many years. Furthermore, the company can count on the experience of its strong network of advisors who are specialised in national and international legal and tax consulting. In relation to Swiss companies we offer accounting services; reporting; audit; cash management; human resources services; contact with clients regularly or upon request; VAT declaration; tax declaration.

We also offer the following services for international jurisdictions: Document issued by a state agency in some countries Registrar of companies to confirm a current status of a body corporate. A company with such certificate is proved to be active and operating. It would be naive to suppose that being engaged in the sphere of legal services we have no idea of methods and measures to protect our rights for texts, pictures and other graphic, video materials and other subjects to copyright we publish on our website.

All materials hrrgv on this website are subject to copyright including the design. It is prohibited to copy, distribute including the copying of information to the other sites and internet resources or use the information and materials in any other way without prior written permission of copyright owner.

GSL Group afmin Companies. Switzerland Services and documents In brief In detail Legal system. Legal Partner of Review: Included — Annual government fees Commercial Registry incorporation fee. Public Deed of Incorporation English. Hrwgv of Association English. Declaration of acceptance as member of the board. Certificate of Good Standing. Show all entries Hide all entries Cost of incorporation, including first year servicing Cost of nominee director services per year, including an apostilled set of documents Cost of nominee shareholder services per year, including an apostilled set of documents Cost of annual service, starting from the second year Open account in Incorporation timescale for a turnkey company weeks Country Standard currency Swiss franc Standard authorized share capital Standard par value of shares Shares with no par value permitted No.

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Since income and capital taxes are deductible in determining taxable income, the effective tax rate is 7. Details Capital gains are included in taxable profits and subject to normal corporate income tax.

Details VAT is levied at federal level only. Certain goods and services are adkin to a reduced rate of 2. Other taxes federal taxes: Show all entries Hide all entries Legal Partner of Review: Total area of the country is 41, sq.

The population is 7, people The capital is Bern. The official languages are German, French, Italian, and Romansch. The currency is Swiss franc CHF. Time difference with Moscow is -3 hours. Swiss confederation is a federal republic, which consists of 26 cantons. Head of State is the Federal Council which is also the head of adjin.

Hregv admin pdf

Executive power is exercised by the government and the federal administration and is not concentrated in any one person. The Federal Council is elected by the Federal Assembly for a four-year term. The largely ceremonial President and Vice President of the Confederation are elected by the Federal Assembly from among the members of the Federal Council for one-year terms that run concurrently.

Legislative power is formed by the bicameral Federal Assembly which consists of Council of States 46 seats – members serve four-year terms and the National Council members are elected by popular vote on a basis of proportional representation to serve four-year terms. Judiciary branch is represented by Federal Supreme Court, with judges elected for six-year terms by the Federal Assembly. The function of the Federal Supreme Court is to hear appeals of cantonal courts or the administrative rulings of the federal administration.

Switzerland has a stable, prosperous and high-tech economy. In it was ranked as the wealthiest country in the world in per capita terms. It has the world’s fourth largest economy by nominal GDP.

Switzerland has the highest European rating in the Index of Economic Freedomwhile also providing large coverage through public services. Switzerland’s most important economic sector is manufacturing. Manufacturing consists largely of the production of specialist chemicals, health and pharmaceutical goods, scientific and precision measuring instruments and musical instruments.

The services sector — especially banking and insurance, tourism, and international organisations — is another important industry for Switzerland. Switzerland has an overwhelmingly private sector economy and low tax rates by Western World standards; overall taxation is one of the smallest of developed countries.

Switzerland is a relatively easy place to do business, currently ranking 28th of countries in the Ease of Doing Business Index. Legal system The legal system of Switzerland is based on civil law system. The main source of law is Constitution of The principal forms of business organization in Switzerland are: Sole proprietorship Einzelfirma ; Partnership Kollektivgesellschaft ; Limited partnership Kommanditgesellschaft ; Public limited company AG ; Ordinary partnership Kommanditaktiengesellschaft ; Private limited liability company GmbH ; Cooperative society Genossenschaft ; Branch of a foreign entity.

The most common structure is the private limited liability company GmbH. Company name When planning to incorporate your company in Switzerland, you can use the Zefix website www. Zefix is the central company index of Switzerland which belongs to the Commercial Registry. The company or business name under which a commercial enterprise is operated can be freely chosen, as long as it complies with legal regulations. Stock corporations AGs and limited liability companies GmbHs must specify the legal form as part of the company name – GmbH or its equivalent in French or Italian.

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The following steps are required to incorporate a GmbH in Switzerland: The formation of a Swiss GmbH takes two to four weeks from the submission of required documents to the date when the company is considered legally established when it has legal effect with respect to third parties.

The time required can be less in simple cases and depending on the location canton. In general, no approval from the authorities, chambers of commerce or professional associations is required to establish a business. The exercise of certain professions or the establishment of specific businesses may, however, require special licenses or diplomas.

All business sectors are open to foreign investment. It is not necessary that Swiss persons hold a certain percentage of the equity. The commercial register includes all commercial enterprises doing business in Switzerland.

Its central focus is its public disclosure role. Every business must have an address in Switzerland at which the registered offices can be contacted. This address must contain the following: Own office would be a location which a legal entity owns or asmin and where it conducts most of its administrative business where the receipt of any kind of correspondence is possible.

Hregv admin pdf

A PO Box cannot be considered a domicile in the legal sense. There are no statutory requirements for a Swiss company to have a seal. The redomiciliation of companies to or from Switzerland is permitted. However, at least 1 director should be a Swiss resident director and in case of more than 1 director, the majority of the board of directors should be Swiss residents. There is no further restriction on the nationality or residency of the directors.

Corporate directors are not allowed. Since a board of directors is not required, there are no requirements to the meetings of board of directors. Swiss companies are not required to appoint a company secretary. The minimum number of shareholders of a Swiss Limited Liability Company is 1 and the maximum is unlimited. There is no restriction on the nationality or residency of the shareholders. Information on shareholders are not publicly accessible. An Annual General Meeting of the shareholders must be hreegv within 6 months of the end of the financial year.

Generally 20 days notice must be given of an intended meeting unless all appropriate parties are represented directly or by proxy. Meetings may be in or outside of Switzerland. Hregf details of the beneficial owner are disclosed to the service provider but are not available on public record.

Disclosure of beneficiaries is required in connection with the opening of any corporate bank accounts.

The nominal capital must be fully paid-in upon incorporation. The share capital of a Swiss Limited Liability Company can be denominated in any currence.

It must be deposited in a Swiss bank blocked account for company foundation.