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.

We can incorporate your Swiss company in the canton of Appenzell Ausserrhoden.

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

If you incorporate your company in one of the cantons eg. Appenzell you also need your registered office in the canton of Appenzell.

Swiss Company Taxes

Companies are taxed at three different levels; federal, cantonal and communal. 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, Basal-Anwil 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