Mixed Company
The mixed (auxiliary) company coordinates its activities from a base in Switzerland and does most of its business abroad. This company could furnish services to other companies in the group, such as management support, accounting, marketing, sales, R&D or human research administration. The main criteria are that the majority of earnings and expenses are generated abroad. All other income from Swiss sources is subject to regular taxation. The status of mixed company is widely used for Swiss based foreign trading companies conducting interntional trading activities.
Effective tax burden : 8%-15%