Switzerland remains one of the most attractive jurisdictions for business in Europe. Despite not being an EU member, it maintains close economic ties with the EU through bilateral agreements and offers unique advantages for entrepreneurs.
Reason 1: Stability and predictability
Switzerland is synonymous with political and legal stability. The Swiss legal system is based on the rule of law, independent judiciary, and predictable regulatory environment. Tax rules are clear and rarely change abruptly. For an entrepreneur, this means the ability to plan long-term without fear of sudden regulatory changes.
Reason 2: Favorable tax system
Switzerland offers competitive corporate tax rates that vary by canton, ranging from approximately 12% to 22% effective rate. Some cantons, particularly Zug and Nidwalden, offer rates comparable to the most competitive jurisdictions globally. Additionally, Switzerland has an extensive network of double taxation treaties and favorable holding company and IP Box regimes.
Reason 3: International reputation and access
A Swiss company carries prestige and credibility in international business. Swiss banking infrastructure is world-class, and the country’s central European location provides excellent access to both EU and global markets. The workforce is multilingual and highly qualified.
Practical considerations
- The most common legal forms are AG (joint-stock company, minimum capital CHF 100,000) and GmbH (limited liability company, minimum capital CHF 20,000).
- Company formation requires a Swiss notary and registration with the Commercial Register.
- At least one person with signing authority must be resident in Switzerland.
- Swiss corporate governance standards are high, with stringent accounting and audit requirements.
Paweł Osiński
Attorney, expert in international corporate law