Branch of the corporation
For taxation the branch is an industrial plant which belongs to a natural or entity person with location abroad. It is accordingly only limited taxable for the economic affiliation to Switzerland. The branch of a foreign capital company or a foreign persons company is taxed in Switzerland like a capital company.
To be present as an industrial plant for taxation a constant business mechanism must exist which contributes on own calculation to the profit of the enterprise or is of technically importance. Swiss branches are only taxed for the accordingly domestic industrial plant proceeds. The elimination of the profit between the Headquarter and the industrial plant takes place usually supported by the book keeping of the branch.
Please request a noncommittal offer of a registered old or new corporation.