How about the Corporate tax in Switzerland?

In Switzerland, corporate taxes are levied at two levels: federal level and cantonal/communal level;

• Federal tax is charged at 8.5% on profit after tax.
  • At cantonal level, profits are taxed at varying rates between 6% to 21%, depending on individual cantons;
  • Consequently, the effective corporate tax is typically between 12% to 24%;
• Non - resident companies are subjected to corporate tax on income generated in Switzerland if 
  • i). they are partners of a business in Switzerland (Starting a business in Switzerland)
  • ii). have permanent establishments or branches in Switzerland and/or
  • iii). own local property;
• Switzerland holding companies enjoy tax exemptions at cantonal/communal level, and pay a tax of only 7.8%.

Read more

• Swiss company registration
• Offshore bank account in Switzerland