Federal income tax – tax rate is 8,5%
Income tax at the cantonal level – standard rate 2,52%
Capital tax – maximum 0,4%
Withholding tax (paid on the payment of dividends) – 35% – it may be avoided by making use use of the contracts on avoidance under the double taxation agreements.
The possibility of contracting a universal tax rate, impairment on the basis of income from abroad, holding activities, activities of asset management etc.
The obligation to pay value added tax (VAT) generally referrs to companies with an annual turnover in Switzerland in excess of CHF 100,000, although there is a possibility of opt-in to this obligation. VAT rate in Switzerland is 8%.
Withholding tax of 35% is payable on gross income from movable property. This includes interest income and share in the profits. The tax is levied at the source, or with a bank that pays interest or, in the case of dividends, the companies that pay out profits. Natural and legal persons registered or residing abroad may reclaim due taxes in their home countries if there is a contract on avoidance of double taxation (Russia, Ukraine, Kazakhstan, Uzbekistan, most of the EU countries etc.)