Conditions in the country of domicile for taxation

First of all, check whether:

  1. Profits or income from abroad (location of real estate) are taxed in the country of destination;
  2. In the event of the taxation of profits from abroad the tax rate for business profits or income is lower for legal entities than the basic tax rate in the respective Swiss Canton.

The following graphic illustrates the procedure to find the best possible holding structure across national borders.

Evaluation of a tax-optimized acquisition structure (005)

Click to enlarge.

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