Switzerland

At a Glance

Switzerland is a landlocked, independent country strategically located at the heart of continental Western Europe and measuring 15,941 square miles.

Types of Companies

The forms of business entity with legal personality are the Stock Corporation and its variants, the Limited Liability Company (Societe a Responsabilite Limite), and the Limited Partnership (Societe en Commandite). These last two are not much used by foreign investors. General Partnerships (Societe en Nom Collectif) and Sole Proprietorships (Raison de Commerce) are also possible.

Offshore Legal and Tax Regimes

The term 'offshore' is not used in Swiss legislation or in describing company forms. However, there are a number of specialised forms of the basic Stock Corporation which offer tax-privileged treatment equivalent to that obtainable in offshore jurisdictions.

Further Information

At a Glance

Types of Companies

Offshore Legal and Tax Regimes