MIRALUX

 
 
 

  HOLDING COMPANIES IN ZUG AND IN TICINO
 
The word "Holding" is derived from the English word "to hold" which means "to possess". Holding companies are in fact created with the objective to hold the quotas of other local or foreign companies.
 
The term "Holding" describes a company whose main objective is the long-lasting management of the investments of other enterprises. Unlike the other Swiss Cantons, the Canton of Zug does not demand that the Holding should be established only as a compagny managing other companies. It's enough that the activities of the Holding consist mostly of investments and of profits prevalently coming from the income of the investments.
 
Switzerland, Luxembourg, Spain and the United Kingdom are only four examples of jurisdictions that offer extremely interesting fiscal advantages for holding companies.
 
 
OTHER ADVANTAGES OF THE HOLDING COMPANIES
 
A major advantage is the flexible use of money. Any holding can in fact become the safe of a company. As in the theory of the communicating vessels, the excessive "liquid" of one company can be used in favour of the other companies` using the method of mutually beneficial management based on the fiscal advantage system.
 
The Canton of Zug offers good governmental support and valid administrative infrastructures. Many famous companies have their own head office in Zug, and they prefer the Canton of Zug for the low fiscal tax rates and favourable business climate.
 

The Holding and the domiciled companies (so-called companies with  headquarters that do not have commercial activities in Switzerland) pay annually only the cantonal and local taxes deducted from a nominal capital (share capital registred at Chamber of Commerce is assumed as the initial capital). The interest is about 0.24%. This means that a company with a registered (authorized) capital of CHF 100'000 pays both cantonal and local taxes which totals about CHF 240 (EURO 150). The company does not pay taxes from the profit.

At the federal level, the holding and the domiciled companies in Zug are equivalent to the other companies and pay 8,5% of the profit, while there is no tax paid on the nominal capital.

To get such fiscal benefits, a company must carry out its activities (for example, import-export operations) mainly outside Switzerland.

 
The holdings registered in the canton of Ticino now have the special conditions of taxation equal to those of the offshore companies. Their taxation leaves a total CHF 1'000 per year.
 
Concerning international relationships, the holding companies have the right to refund the foreign taxes from a foreign source on the base of international trade agreements to avoid the double imposition that limits interests and dividends and other income imposed as tax profits.
 
We can constitute a new holding for you in approximately one week, for a very reasonable fee. If you need further assistance, whether from the Swiss directors, management or fiscal consultants, real estate services, and/or residential permissions, we will be glad to supply you the best available professionals.
 
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