Holding Company
A company is a holding if its primary purpose is to hold and manage participations in other companies. However, it is authorized to handle financing activities, manage cash and assets or administer intellectual property rights.
At the cantonal and communal level, the company is completely exempt from taxes on income from capital holdings except for income derived from real estate located in the respective canton. At the federal tax level, tax benefits are granted on income from qualified holdings and capital gains.
Effective tax burden : 0% on income from qualified holdings. 0.001% – 0.209% on capital.
Cantons are allowed to credit annual captial tax against corporate income tax since 2009. It has the effet that profitable corporations do not owe annual captial taxes.