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The expansion and/or transfer of business activities into Switzerland is attractive from a perspective of taxation as well as for business reasons.
The two most important corporate vehicles in Switzerland are the AG (corporation) and the GmbH (limited company). The AG remains the preferred option. Different than in Germany, the AG is as easy to form as the GmbH but it offers substantially higher reputation than the GmbH, aside from shareholder anonymity.
The GmbH is recommended as a company form only if actual operational business activity is carried out in Switzerland and in the Swiss market (e.g., trade activities, sales and distribution of products and such).
For transborder and international business activities, provision of services, invoicing of major consulting services, all financial sevices, holding structures etc. the AG is the sole appropriate and often also legally required company structure.
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