Swiss Holding Company Structure
A strategic structure for optimizing international investments and protecting assets. Leverage Switzerland's participation exemption and extensive treaty network to maximize tax efficiency for your corporate group.
The Unmatched Tax Advantages of a Swiss Holding Structure
Switzerland is a premier jurisdiction for holding companies due to its exceptionally favorable tax regime and stable environment.
Participation Exemption
Dividends and capital gains from qualifying subsidiaries are effectively exempt from corporate income tax, preventing double taxation.
Extensive Treaty Network
Over 100 double taxation treaties reduce or eliminate withholding taxes on dividends, interest, and royalties.
Asset Protection
Centralizing ownership under a Swiss holding company creates a protective legal shield for your valuable assets in a stable jurisdiction.
No Withholding Tax on Outgoing Dividends
For shareholders in treaty countries (like the EU), withholding tax on distributed dividends can often be reduced to 0%.
Requirements to Establish a Holding Company
A holding company is typically formed as an AG or GmbH.
The standard requirements for these legal forms apply, with a specific focus on its purpose.
Legal Form
Most commonly an AG (Corporation) for prestige and share transferability, but a GmbH (LLC) is also possible.
Company Purpose
The articles of association must clearly state that the primary purpose is the long-term management of participations.
Share Capital
The standard minimums apply (CHF 100,000 for an AG, CHF 20,000 for a GmbH).
Participation Threshold
To benefit from the participation exemption, the holding must typically own at least 10% of the subsidiary's capital or have a market value of at least CHF 1 million.
Swiss Director & Domicile
A Swiss resident director and a registered address in Switzerland are mandatory.
Holding vs. Operational Company: A Quick Comparison
The distinction lies entirely in the company's activities. A holding company manages investments, while an operational company sells goods or services.
Feature | Swiss Holding Company | Swiss Operational Company |
Ideal For
| Holds shares in other companies | Sells goods or provides services |
Min. Capital |
Dividends, capital gains |
Revenue from sales |
Shareholder Anonymity |
Participation Exemption |
Standard corporate tax rates |
Share Transfer |
Corporate groups, investors |
Active businesses, startups |
For a complete breakdown, visit our definitive guide: Wiki
Transparent Pricing for Your Holding Structure
Our packages are designed for entrepreneurs who want a predictable, all-in-one solution. It's everything you need to get started.
Starter Package
Our "Starter" package is perfect for new Holding structure, including the incorporation, a registered address, and full accounting setup on our digital platform.
Complete AG/GmbH Incorporation
Registered Domicile Address
Resident Director Service
Digital Platform Management
Build Your Optimal International Structure
Structuring a holding company requires expert tax and legal planning. Contact our specialists for a confidential consultation. We will analyze your international corporate structure and design a fully compliant Swiss holding solution to meet your financial goals.
