• Holding Company Matrix by Jurisdiction - Switzerland

    For holding companies with special tax status: 7.83% on income, other than qualifying dividends and capital gains. Possible "other income", i.e. interest and royalty income, up to 1/3 of the total income. Ordinary rate: 35% for dividends from a Swiss entity Within the EU: Reduced to zero percent under the EU Saving Tax Agreement, if the EU parent company holds at least 25% of share capital in the Swiss company for at least 2 years and both companies are subject to CIT. Reduced under double tax...
  • How to do Business in Switzerland

    Located in the heart of Europe, Switzerland is one of the leading business locations in the world. Its success is mainly due to high productivity combined with high quality products and services, an investor and business friendly government in a country with modest taxation. Currency and price stability, a fi rst rate infrastructure, effi cient capital markets and a highly professional international banking system, excellent education, as well as political stability further contribute to...
  • Life Sciences 2012

    Life sciences law – the entire range of legal practice for the life sciences industry – has become more and more important in recent years. The following guide provides international analysis in key areas of law and policy for corporate cou...
  • Venture Capital: Switzerland

    Switzerland acts as a European entry point for foreign investors and plays an important role in the VC market for innovation (notably in high-tech industries). In particular, the two Swiss Federal Institutes of Technology in Zurich and Lausanne, and the Universities of Zurich and Basel, develop many high-tech spin-offs. VC investments fell slightly from EUR215 million in 2009 to EUR205 million in 2010 ( EVCA ). The environment has continued to be quite stable as the financial crisis did not...
  • IP in Business Transactions Handbook 2011/12

    A guide to intellectual property law in Switzerland. The Main IPRs Q&A gives an overview of the protection and enforcement of several IP rights.
  • International Capital Markets Review - Switzerland

    s ince the recent financial markets crisis (or crises, depending on your point of view), international capital markets (‘ ic M’) law and practice are no longer the esoteric topics that arguably they once were. i t used to be that there was no greater ‘show-stopper’ to a cocktail party or dinner conversation than to announce oneself to be an ic M lawyer. Nowadays, however, it is not unusual for such conversations to focus – at the initiation of others and in an animated way – on matters such as...
  • Life Sciences Handbook 2011 - Country Q&A

    Mdicinal products are regulated by the Federal Law on Medici - nal Products and Medical Devices (Law on Therapeutic Prod - ucts) ( Heilmittelgesetz ) of 15 December 2000 (LTP). Several ordinances have been issued based on the LTP. Swiss legislation on medicinal products follows EU pharmaceutical regulation in many areas. Medicinal products can only be admitted to the market (with some exceptions) by a marketing authorisation ( see Question 8 ). Marketing authorisations are granted by the Swiss...
  • Life Sciences 2011

    The Swiss health-care system is based to a great extent on man - datory health insurance. Basic health insurance can be contracted with a health insurance company of one’s choice and there is the possibility of contracting additional private insurance. Apart from health insurance, there are other types of social insurance. Social insurance pays or reimburses the costs of the health-care provid - ers (hospitals, physicians, pharmacists, etc). The private health-care sector, which is not financed...
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