Comparative Guides
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Results: 4 Answers
Corporate Tax
8.
Indirect taxes
8.1
What indirect taxes (eg, goods or service tax, consumption tax, broadcasting tax, value added tax, excise tax) could a corporate taxpayer be exposed to?
 
Switzerland
The following indirect taxes may apply in particular:

  • value added tax at 7.7% (standard rate);
  • stamp duties (issuance stamp duty at 1% on equity capital contributions and transfer stamp duty of 0.15% or 0.3% on transfers of securities by certain types of taxpayers);
  • radio and television broadcasting tax (based on turnover); and
  • customs duties.
For more information about this answer please contact: Fouad G. Sayegh from Walder Wyss Ltd.
8.2
Are transfer or other taxes due in relation to the transfer of interests in corporate entities?
 
Switzerland
Yes. Where securities dealers for stamp duty purposes transfer ownership in certain securities (mostly shares and bonds), they must pay a transfer stamp duty of 0.15% on Swiss securities and of 0.3% on foreign securities.

For more information about this answer please contact: Fouad G. Sayegh from Walder Wyss Ltd.