Switzerland

Tax residency in Switzerland is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. No statutory CFC rules apply, which can facilitate the use of foreign holding structures without automatic income attribution.

Federal + cantonal + municipal income taxes vary widely (3-45%). No capital gains tax on private assets. Lump-sum taxation (forfait fiscal) for wealthy foreigners in some cantons. Corporate rates as low as 12% in Zug.

The standard corporate income tax rate is 14.9%. Establishing a legal presence here involves a higher degree of administrative complexity, often requiring local legal assistance.

Account opening in Switzerland can be challenging for foreign nationals or non-resident businesses, and enhanced due diligence is common practice. Internet infrastructure is excellent, with widespread fibre broadband and reliable mobile connectivity across urban and suburban areas.

Switzerland is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.

Based on our scoring model, Switzerland ranks highest for Founder / Entrepreneur and High Net Worth Individual. It offers a reasonable proposition for founder / entrepreneur (score: 60/100). It offers a reasonable proposition for high net worth individual (score: 57/100). It scores lower for digital nomad, who may find other jurisdictions more suitable for their specific requirements.