The Swiss constitution splits the legislative competence between the federal government, the cantons and the local authorities. The basic laws, including the right to own property, the right to be gainfully active and freedom of trade, are directly protected by the Swiss constitution.

1. Choose an option: To do business in Switzerland, there are different options how you can get into the market.

An overseas individual or foreign company may choose the business form which best meets their needs. The time horizon, legal and fiscal framework and additional strategic issues of management require careful evaluation (headquarters, manufacturing or operating companies, sales office, financing or service companies).

Key features, key advantages and disadvantages of the main company structures at a glance.

The founding of a corporation is more elaborate and is generally more expensive than for a partnership. However, the foreign investor is often not in a position to establish a partnership.

Basic steps to set up a limited liability company.

Basic steps to set up a joint-stock company.

Swiss labour laws are less regulated than most other EU legal systems. The labour law, the Swiss Code of Conduct (OR) and collective employment agreements (tariff agreements or GAV agreements) govern the relationship between the employer and the employee.

What exactly is intellectual property?

→ New technological inventions, memorable trademarks, unique designs, and artistic works all have something in common: They are products of the intellectual effort of their creators. Intellectual property laws were created as a legal framework for protecting extraordinary intellectual achievements from misappropriation.

The tax system in Switzerland can be categorized in several different ways.

A) Since the system strongly reflects the country's federal structure, there are three levels of taxation:

A Swiss company or operating facility is subject to taxes on profits and capital. The business is taxed at its domicile or at the actual place of its economic activity. Tax law distinguishes between corporations according to their purpose (≠ Swiss Civil Law). The activity is the determining factor in which extend a company has to pay taxes. The companies are either taxed normally or preferentially. There are three different purposes defined:

Individuals who have their domicile in Switzerland or work in the country are subject to Swiss taxes. The federal government taxes income only, while the cantons and local authorities also levy a net worth tax / wealth tax. Taxes are not normally withheld by the employer (except for foreign nationals without a residence permit) but collected subsequently after an assessment process carried out by the municipal authorities where the taxpayer resides.

Double taxation results from the overlapping of different tax jurisdictions. As a consequence, the taxpayer is simultaneously subject to similar taxes on the same item by two different fiscal jurisdictions.

The Value Added Tax (VAT) is a general use and consumption tax. It is levied on all phases of production and distribution as well as on the import of goods, domestic service industries and the procurement of services from companies based abroad.

Individuals and companies are subject to further tax duties:

The Swiss system of taxation has been strongly marked by history. When Switzerland was still a federation of states, the cantons derived the bulk of their revenue from customs duties. In addition, some cantons had also even introduced a wealth tax. The right to levy customs duties was transferred from the cantons to the Confederation in 1848, the year in which the Swiss Federal State was founded. However, the cantons retained the right to levy tax on income and assets.