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Taxation of service
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| The international service facilities provide various assistance to foreign companies, which are part of a group of which the service company is a member. |
| Definitions |
| The term service company denotes a joint stock company, which provides affiliated companies with assistance in marketing, technical, administrative and scientific matters. As a rule, service companies may not derive income from third parties (i.e. companies outside their corporate group). Service company status is obtained through an advanced cantonal tax ruling (there are no benefits at federal level). |
| Treatment of service companies for tax purposes |
| Service companies enjoy the following relief from corporate income tax: at a cantonal / communal level a corporate income tax rates will be adjusted depending on the international orientation of the services provided. Generally speaking annual taxable profit will be the equivalent of 8.5% of the payroll or 5%-20% of overheads. At a federal level relief is not available on corporate income tax payable. Federal tax is determined by the rules applicable to ordinary companies valid throughout Swiss territory – 8.5%. |
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| Joint stock company – AG | ||
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