zug : doing business. - Swiss Registry Consulting

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