Branches and subsidiaries in Switzerland represent two forms of business, each one having its own characteristics. Discover the particularities of branches and subsidiaries in Switzerland, by watching our concise presentation. For more details about the process of establishing branches and subsidiaries in Switzerland, please contact our local lawyers at: http://www.lawyersswitzerland.com/. In case you are interested in expanding your company in Ireland, we can put in touch with our partner law firm - LawyersIreland.eu.

1. Opening a Branch vs. a Subsidiary
in Switzerland
A presentation brought to you by
LawyersSwitzerland.com
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The Swiss Business
Environment >>
• When setting up a business in
Switzerland a foreign company can
decide upon opening a branch office or
a subsidiary.
• The most common type of company used so
far has been the subsidiary, but the branch
office is starting to gain popularity as well.

3. 3
>> The Swiss Business
Environment
• When deciding upon the type of structure
of the new company in Switzerland the
investor must consider its purpose and the
independency he wants to grant to the new
office.
• Both types of structures are submitted to
the Swiss commercial laws the same way.
• If you want to open a branch office or
subsidiary, you can contact our lawyers in
Switzerland.

4. 4
What Is a Branch Office in
Switzerland?
• The branch office in Switzerland is a
satellite of the foreign parent company
with no legal and separate identity.
• The parent company will be accounted
liable for the branch office’s liabilities
and activities.
• If you are interested in expanding your
business in Switzerland, our local
lawyers can help you set up a branch
office in this country.

5. 5
What Are the Characteristics of
a Branch Office in Switzerland?
• The Swiss branch office is allowed to
conduct any operation that would represent
the parent company and within the parent
company’s business purposes.
• Swiss branch offices are treated as any
other company when it comes to income
taxes, but no tax is applied to gains
transferred to the parent company.

6. 6
What Is a Subsidiary in
Switzerland?
• Unlike the branch office, a Swiss
subsidiary is a company with an
independent and legal identity.
• The subsidiary will be created respecting
the Swiss legislation and is a separate
entity which makes the liabilities of its
undertakings limited to its assets.

7. 7
What Are the Characteristics of a
Subsidiary in Switzerland?
• The Swiss subsidiary can be regarded as
an independent company with a majority of
shareholders and management board in the
parent company.
• A subsidiary is usually registered as
a Swiss limited liability company.
• Opening a subsidiary in Switzerland does
not require any business permits,
only registration with the Commercial
Register.

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Branch Offices vs. Subsidiaries
in Switzerland >>
• The branch office is easier and more
inexpensive to set up than the subsidiary.
• When it comes to liability, the Swiss
subsidiary will not be affected by
changes in the parent
company, considering its autonomy.
• Our Swiss lawyers can help you choose
the right form of business according to your
objectives.

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>> Branch Offices vs.
Subsidiaries in Switzerland
• The branch office can engage in any type
of activity such as concluding contracts and
transactions.
• However, when it comes to liability,
anything that happens to the parent
company will extend to the branch office
as well.
• When it comes to transferring earnings from
a branch office to its headquarters, there
are no withholding taxes.

10. 10
Taxation of Branches and
Subsidiaries in Switzerland
• From the taxation point of view, both types of
companies are subject to the corporate
tax on their income in Switzerland.
• However in some case the branch office may
offer more advantages from the taxation
point of view for the parent company.
• If you need more details about the Swiss
taxation system, please contact our local
lawyers.

11. 11
Legal Assistance in
Switzerland
• Our Swiss law firm can provide you
with information about the
incorporation process for any type
of company.
• Please contact our attorneys in
Switzerland for more details on this
matter.

12. Thank you for your
attention!
• For more information please contact us at:
(+44)203-287 0408
office @lawyersswitzerland.com
http://www.lawyersswitzerland.com
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