Offshore, Offshore Firma, Mandanten aus der Schweiz, Schweizer Unternehmen und Steuergestaltung,Offshore company, Steuern ausland, Offshore Firmengründung
Firmengründung im Ausland- Offshore Gesellschaft gründen: Internationale Steuergestaltung für Mandanten aus der Schweiz
- Index Mandanten aus der Schweiz
- DBA Schweiz (Direktlinks zu den Doppelbesteuerungsabkommen Schweiz)
- Kurzübersicht DBA Schweiz und Quellensteuer
- Geeignete Zwischenholding für Schweizer
- Grundsätzliche Überlegungen bei der Gründung einer Offshore Firma- Firmengründung im Ausland
- Doppelbesteuerungsabkommen (DBA), Betriebsstättenbegriff
- Mutter und Tochtergesellschaften in der Europäischen Union (EU-Mutter-Tochter-Richtlinie) und EU Fusionsrichtlinie
- Deutsches Außensteuerrecht (§ 7-14 AStG)
- Rangliste der Steueroasen-Steuern im Ausland
Schweizer Doppelbesteuerungsabkommen
The following are some of the countries which have double-tax treaties with Switzerland:
| Albania Argentina Armenia Australia Austria Azerbaijan Belgium Belarus Bulgaria Canada China Czech Republic Denmark Ecuador Egypt Estonia Finland France Georgia Germany Greece Hungary Iceland India Indonesia Iran Ireland Israel Italy Ivory Coast Jamaica Japan Kazakhstan Kirghistan Kuwait Latvia | Lithuania Luxembourg Macedonia Malaysia Mexico Moldova Netherlands New Zealand Norway Pakistan Philippines Poland Portugal Romania Russia Serbia Singapore Slovakia Slovenia South Africa South Korea Spain Sri Lanka Sweden Tajikistan Thailand Trinidad & Tobago Tunisia Turkmenistan Ukraine United Kingdom United States Uzbekistan Venezuela Vietnam |
Switzerland Table of Treaty Rates
The rates shown are those of withholding taxes applied to payments made by Swiss entities or persons to non-resident entities or persons; a zero rate applies to royalties.
| Country | Dividends, % Paid from Switzerland | Interest, % Paid from Switzerland |
|---|---|---|
| Australia | 15 | 10 |
| Austria | 5 | 5 |
| Belgium | 10/15 (Note 1) | 10 |
| Bulgaria | 5/15 (Note 1) | 10 |
| Canada | 15 | 15 |
| China | 10 | 10 |
| Denmark | nil | nil |
| Egypt | 5/15 (Note 1) | 15 |
| Finland | 5/10 (Note 2) | nil |
| France | 5 (Note 3) | 10 |
| Germany | 10/30 (Note 4) | nil |
| Greece | 5 | 10 |
| Hungary | 10 | 10 |
| Iceland | 5/15 (Note 1) | nil |
| Indonesia | 10/15 (Note 1) | 10 |
| Ireland | nil/10 (Note 1) | nil |
| Italy | 15 | 12.5 |
| Japan | 10/15 (Note 1) | 10 |
| Luxembourg | nil/15 (Note 1) | 10 |
| Malaysia | 5/15 (Note 1) | 10 |
| Netherlands | nil/15 (Note 1) | 5 |
| New Zealand | 15 | 10 |
| Norway | 10/15 (Note1) | nil |
| Pakistan | 15/35 (Note 5) | 15/35 (Note 6) |
| Poland | 5/15 (Note1) | 10 |
| Portugal | 10/15 (Note1) | 10 |
| Singapore | 10/15 (Note 1) | 10 |
| South Africa | 7.5 | 35 |
| South Korea | 10/15 (Note 1) | 10 |
| Spain | 10/15 (Note 1) | 10 |
| Sri Lanka | 10/15 (Note 1) | 10 |
| Sweden | nil/15 (Note 7) | 5 |
| Trinidad & Tobago | 10?20 (Note 8) | 10 |
| UK | 5/15 (Note 1) | nil |
| USA | 5/15 (Note 1) | 5 |
Notes:
- The higher rate applies if the payment is received by a company holding directly less than 25% of the capital of the Swiss paying company
- 5% if the recipient is a company
- Only 20% is refunded (making the effective rate 15%) if non residents of France have substantial interests in the recipient company, if the recipient company controls at least 20% of the Swiss company and if the shares of either company are neither quoted at a stock exchange nor traded over the counter
- The 30% rate applies to dividends from jouissance rights, participating loans and silent participations. Withholding tax shall not exceed the tax chargeable on the profits out of which the dividends are paid.
- The lower rate applies if the recipient is a company which owns at least one third of the voting stock in the Swiss company
- If the recipient is an individual no refund of the Swiss 35% withholding tax is granted
- The zero rate applies where the payer is a corporate shareholder which has a participation of at least 25% for a continuous period of at least 2 years immediately preceding the distribution. 5% applies where the participation requirement is satisfied but not for the requisite period and 15% is the rate for smaller holdings.
- The lower rate applies if the recipient is a company which controls directly or indirectly at least 10% of the voting power in the Swiss paying corporation