zug : doing business. - Swiss Registry Consulting

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© Economic promotion Zug Author Dr. Luka Muller-Studer, LL.M. with co-operation from: Lic. iur. HSG Rainer G. Horning Lic. iur. Lukas A. Gysi Updated: May 2004 (5th edition)
Table of contents 1 Types of corporation 4 5 1.1 Types of business activity 5.1 in Switzerland 4 5.2 1.2 The Aktiengesellschaft (AG) 4 5.3 1.2.1 Share capital 4 5.4 1.2.2 The governing bodies 5.4.1 of the corporation 5 5.4.2 1.2.3 Company name 6 5.4.3 1.2.4 Corporate domicile 6 5.4.4 1.3 Gesellschaft mit beschrankter 5.4.5 Haftung (GmbH) 7 5.5 1.4 Conclusion 7 5.6 5.7 2 Foundation procedure 8 5.8 2.1 Pre-conditions 8 2.2 Inscription procedure 8 6 2.3 Foundation costs 8 6.1 2.4 Time required 9 6.2 3 Management of the 6.2.1 corporation 10 6.2.2 3.1 Management 10 6.2.3 3.2 Accounting 10 3.3 Operating costs 11 6.3 3.4 Financing 11 6.4 4 Special stipulations for foreigners 12 4.1 Citizens of the EU/EFTA 12 4.1.1 Work-and residence permit 12 4.1.2 Registration 12 4.1.3 Short-term residence permit EU/EFTA (valid for max. 12 months) 13 4.1.4 Residence permit EU/EFTA (valid for 5 years) 1 3 4.1.5 Residence permit EU/EFTA for self-employment 13 4.1.6 Permanent residence permit 13 4.2 Citizens of non-EU/EFTA nations 14 4.2.1 Work-and residence permit 14 4.2.1.1 Short-term residence permit (up to max. 4 months) 14 4.2.1.2 Short-term residence permit (4 to 12 months) 14 4.2.1.3 Residence permit 14 4.2.1.4 Permanent residence permit 15 4.3 Purchase of real estate by non-Swiss citizens 1 5 4.3.1 Purchase for residential purposes 1 5 4.3.2 Purchase for business purposes 16 03 Corporate Taxation 1 7 Principles of taxation 1 7 Cantonal and federal taxes 1 7 Income and capital tax 1 7 Privileged taxation 1 8 Holding companies 18 Investment companies 18 Management companies 19 Mixed companies 1 9 Principal companies 20 Withholding tax 20 Value-added tax 21 Double taxation treaties (DTT) 21 Tax relief for companies 21 More on business conditions 22 Employment law/employment relationships 22 Social insurance law 22 Social insurances 22 Costs for the employer 24 Advice from the Compensation Office Zug 24 Intellectual property 25 Quality assurance 25 6.5 Legal protection 27 6.6 Mobility/Infrastructure 27 Index 28 Index of abbreviations 30
Page 1: zug : doing business.
Page 5 and 6: Participation certificates A part o
Page 7 and 8: 1.3 Gesellschaft mit beschrankter H
Page 9 and 10: 2.4 Time required AG and GmbH The f
Page 11 and 12: 3.3 Operating costs The following t
Page 13 and 14: 4.1.3 Short-term residence permit E
Page 15 and 16: Address for further information/app
Page 17 and 18: 5 Corporate Taxation 5.1 Varying ta
Page 19 and 20: 5.4.3 Management companies 5.4.4 Ba
Page 21 and 22: Value-added tax on gross sales 5.6
Page 23 and 24: Insurance coverage 1st pillar: exis
Page 25 and 26: 6.3 Intellectual property As a trad
Page 27 and 28: 6.5 Legal protection Both cantonall
Page 29 and 30: Management Accounting Consolidated
Page 31: ( ( ( ■ ) ) ) economic promotion

zug : doing business. - Swiss Registry Consulting

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