Direct Investments and M&A in Switzerland 在瑞士开展直接 ... - Vischer

- 15.9% (7.8% federal + 8.1% state) for companies domiciled in Schaffhausen
State / 沙夫豪森州的企业所得税率为 15.9%(联邦 7.8%,加州政府 8.1%)
- 21.2 % (7.8% federal + 13.4% state) for companies domiciled in Zurich State
/ 苏黎世州企业的税率为 21.2%(联邦 7.8%,加州政府 13.4%)
- Max. 22.7% (7.8% federal + 14.9% state) for companies domiciled in Basel
State / 巴塞尔州的企业税率最高为 22.7%(联邦 7.8%,加州政府 14.9%)
In some of the 26 Swiss states a net worth or capital tax of up to 0.5 % is levied on
share capital and reserves. On the federal level, there is no net worth or capital tax.
瑞士 26 个州当中有些州政府对股本及储备金征收最高不超过 0.5%的净值税或资本税,而联邦政
府则不征收净值税或资本税。
6.2 Dividends / capital gains > 10% exempt
红利/资本收益大于 10%减免
Dividend income derived from shareholdings of more than 10% of the share capital
or exceeding CHF 1 million in value and capital gains derived from shareholdings of
more than 10% of the share capital are exempt from federal corporate income tax.
对持股超过股本 10%或价值超过一百万瑞士法郎部分股权取得的红利,以及对持股超过 10%而取
得的资本收益,联邦政府免收企业所得税。
6.3 Special low tax models
特别低税模式
There are four special low tax models: Nidwalden State's License box model, the
Limited risk distribution tax model, the Holding company and the Finance branch.
此外还有四种特别低税模式:下瓦尔登州的许可收入专用类别模式、有限风险分销税务模式、控股
公司和金融分公司
6.3.1 Attractive "License box" tax model
富有吸引力的“许可收入专用类别”(“License box”)税收模式
The Nidwalden State - one of the 26 Swiss states, located less than an hour’s car
drive south-east of Zurich - attracts group IP companies and other companies with
substantial IP income by limiting their total income tax charge on IP income to 8.8%
(including 7.8% federal income tax). Thereby IP income is defined broadly and no
distinction is made between income derived from self-invented IP and acquired IP.
下瓦尔登州——瑞士 26 个州之一,位于苏黎世东南部,离苏黎世车程不足一个小时——吸引了众
多知识产权公司以及其他拥有可观的知识产权收入的公司,该州对这些企业的所得税总额限定为
8.8%(其中包括 7.8%的联邦所得税),而且,知识产权收入的定义非常宽泛,对企业自己开发
的专利与收购而得的知识产权不做区别对待。
6.3.2 Attractive limited risk distribution tax model for European headquarters
富有吸引力的低风险低税收欧洲总部
European headquarters domiciled in Switzerland and operating as a European distribution
hub can substantially reduce the Swiss income tax charge on distribution income
if the European headquarter company purchases the goods from the group’s
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