For domiciliation of companies (Swiss joint stock company, recommended legal form)
A domiciled company is a company that is involved exclusively in management, and not commercial activity, in Switzerland. Consequently, such companies are required to pay value added tax. In general, this type of company only carries out transit operations outside of Switzerland. Financial transactions are made through one or several appropriate Swiss banks.
Purely domiciled companies are not allowed to hire employees or have offices in Switzerland.
In terms of company purpose, there are no restrictions.
An annual balance and profit and loss statement must be prepared once every year (12 months). The revenue declared in the report is subject to federal income tax of 8.5%, but not less than 500 Swiss francs per year. No more taxes, f.e. local, cantonal nor other taxes!