Country's features:

Geographic location	Central Europe
Political regime	Confederation
Population	7 925 517 (2012)
Language	French, German, Italian
Currency	Swiss Franc (CHF)
Time zone	GMT+1

Features of the incorporation of a company:

Type of company	SA or SARL
Capital required	SA: 100,000 CHF (of which 50% must be disbursed at the time the account is opened) SARL: 100,000 CHF (100% must be disbursed at the time the account is opened)
Legal system	Civil Law
Number of directors/shareholders	At least one director (who must be resident in Switzerland) / 1 shareholder
Anonymity and confidentiality	SARL: The directors' and shareholders' names appear in the Public Registry. The services of a nominee can be used. SA: Only the directors' names appear on the public registry, while that of the shareholders remain anonymous. The services of a nominee director can be used.
Secretary service	No
Corporate tax	Variable -­‐ depending on the canton and commune
Income tax	Indirect as different taxes are paid, such as the Cantonal tax or the Confederation tax (calculated based on income)
VAT	8%
Government taxes	No
Accounting requirements	Mandatory to keep accounts and file annual reports
Bearer shares	Authorised
Exchange control - non-residents	No

Related links:

• Government of Swiss Confederacy: http://www.admin.ch/index.html?lang=fr