Encyclopedia
Swiss Board of Directors (Verwaltungsrat): Structure, Powers and Obligations
Definition and Legal Basis
The Verwaltungsrat (VR) is the board of directors of a Swiss Aktiengesellschaft (AG). It is the supreme governing body of the AG and …
Swiss Commercial Register: How Company Registration Works in Switzerland
What Is the Handelsregister?
The Handelsregister (commercial register) is Switzerland’s official public registry of companies and other legally recognised …
Swiss VAT (MWST): How Value Added Tax Works in Switzerland
What Is Swiss VAT (MWST)?
Switzerland operates a value added tax system known as MWST — Mehrwertsteuer in German, TVA in French, IVA in Italian. It is a …
AG (Aktiengesellschaft): Definition and Key Features
Definition
The AG (Aktiengesellschaft) is the Swiss public limited company, governed by Articles 620–763 of the Swiss Code of Obligations (OR). It is the most …
Double Tax Treaties: Switzerland's Treaty Network Explained
Definition
A double tax treaty (DTA), also known as a double taxation agreement or tax convention, is a bilateral agreement between two countries that allocates …
GmbH (Gesellschaft mit beschränkter Haftung): Definition
Definition
The GmbH (Gesellschaft mit beschränkter Haftung) is the Swiss limited liability company, governed by Articles 772–827 of the Swiss Code of …
Swiss Commercial Registry: Definition, Registration and Access
Definition
The Swiss Commercial Registry (Handelsregister) is the official public register of all commercial entities in Switzerland, maintained at the cantonal …
Swiss Withholding Tax (Verrechnungssteuer): Definition and Application
Definition
Swiss withholding tax (Verrechnungssteuer) is a federal tax levied at source on certain types of investment income and insurance benefits. Its …
Swiss Code of Obligations: What Blockchain Companies Need to Know
The Swiss Code of Obligations (Obligationenrecht, OR — Federal Act of 30 March 1911 on the Amendment of the Swiss Civil Code, Part Five; Systematische Sammlung …
Swiss Commercial Register (Handelsregister): Due Diligence and Company Information
The Swiss Commercial Register (Handelsregister; Registre du commerce; Registro di commercio) is Switzerland’s authoritative public record of registered …