Swiss Cantons

Swiss companies are registered in a particular canton, each canton maintains a Commercial Register which maintains entries, shareholders, director, capital structure and registered office.

Cantons which are well known for tax breaks - Fribourg, Zug Obwalden and Vaud have some of the lowest rates.

Switzerland is comprised of 26 cantons - there are no geographical restrictions in incorporation procedures.

Swiss Company Taxes

Compaines are taxed at three different levels, federal, cantonal and communial. The largest proportion of tax is levied by the canton, resulting in intense tax competition. In Switzerland federal taxes are charged at a flat rate of around 8%, while canton tax varies by canton. In cantons Zug and Obwalden, rates can be below 5%.

Aargau	Graubünden	St. Gallen
Appenzell Ausserrhoden	Jura	Thurgau
Appenzell Innerrhoden	Luzern	Ticino
Basel-Landschaft	Obwalden	Uri
Basel-Stadt	Neuchâtel	Valais
Bern	Nidwalden	Vaud
Fribourg	Schaffhausen	Zug
Genève	Schwyz	Zürich
Glarus	Solothurn