Handbook for Investors. Business location in Switzerland.

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• Collaboration with research centers and universities • The Swiss tax system and incentives for investors • Partnering with Swiss firms in your area of business • Residence and work permits Switzerland. Trade & Investment Promotion supports companies at any time during the fact finding and investment project. The contact addresses can be found in the appendix. 14.4 Cantonal promotion. Most Swiss cantons have their own economic development agencies. All cantons can offer tax relief to businesses as an economic development incentive. Other incentives or forms of economic assistance vary from canton to canton, depending on interest and regional economic conditions (see section 15.1). Online publications or information events www.invest-in-switzerland.com Languages: German, English, French, Italian, Portuguese, Russian, Chinese, Japanese Directory of expert consultants www.poolofexperts.ch Language: English only 130 Handbook for Investors 2010
Fig. 72: Examples of cantonal incentives and economic assistance Area of assistance Investment financing Procurement of land and premises Personnel Taxes Type of assistance • Granting or arranging bank loan guarantees • Interest subsidies or assumption of interest costs • Interest-free or subsidized-interest cantonal loans • One-off contributions (non-repayable) • Arranging for purchase or lease of business premises and land • Cost contributions for planning and/or developing industrial sites • Cost contributions for conversion of plant buildings • Contributions to initial training or retraining costs • Tax relief for startup and development phase and for restructuring projects Source: Legal and informational documents from the cantonal economic development agencies 14.5 Tax relief as part of regional policy. As part of federal regional policy, there is specific support for the economic development of structurally weak regions such as mountain areas, rural districts and border areas. Major investment and innovation projects and the establishment of new companies in these regions can be supported by the federal government through tax relief (see map of applicable regions in Fig. 73). The main requirement for federal tax relief is that the canton in question also supports the project by providing equivalent tax relief. The application process for tax relief in connection with regional policies is always handled by the cantons. The cantonal economic development agencies in question provide advice on the best way to proceed. Tax relief (regional policy) www.seco.admin.ch Search for: Steuererleichterungen Languages: German, French, Italian See section 9.4.3 for further information. Handbook for Investors 2010 131
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Handbook for Investors. Business lo
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Welcome. Dear Reader, By choosing t
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Table of contents. Advantages offer
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10.3.4 Cross-border commuters .....
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9. Excellent educational institutio
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1.2 Climate. Switzerland’s climat
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Despite the close proximity of diff
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1.7.2 Direct investments and Swiss
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1.8 Switzerland in figures. Fig. 7:
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Fig. 9: Industry structure, percent
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2.2.2 Direct investments In additio
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The medical technology industry is
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Dachorganisation Informatik- und Te
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3. Economic framework. Free competi
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Customs information www.zoll.admin.
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Swiss Federal Institute of Intellec
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In the main, Swiss product liabilit
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3.5.2 Environment Swiss environment
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4.2 Political and economic cooperat
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4.3 The euro. Even though the offic
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The following criteria are crucial
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Liability Minimum capital Consultin
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Sole proprietorship and general par
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5.4.2 Entry in the commercial regis
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Fig. 19: Do I need a visa? I would
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6.1.3 Application procedure 1. Pers
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6.3.3 Special case: students The pr
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EU/EFTA nationals EU-17 (original E
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Social insurance for foreign nation
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7.1.2 Temporary accommodation and f
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Fig. 27: Construction sites: market
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Fig. 29: Market prices for owner-oc
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Fig. 30: Permit requirement by grou
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8. Labor market and labor laws. Swi
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Fig. 34: Gross annual earned income
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Fig. 37: Labor market deregulation
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If the weekly maximum working hours
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for a specific period from unemploy
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8.6.1 Old age and survivors’ insu
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