About This Guide
A comprehensive guide to Switzerland as an international business, investment and private-wealth jurisdiction. Covers company formation, corporate taxation, cantonal selection, banking, immigration, lump-sum taxation, wealth structures, and sector-specific opportunities across pharmaceuticals, technology, commodities trading and financial services.
Switzerland offers a singular combination of institutional stability, competitive cantonal taxation, a world-class banking sector and one of the most extensive double-taxation treaty networks in the world. As the top-ranked jurisdiction in the IMD World Competitiveness Yearbook 2024, it attracts international headquarters, holding structures, pharmaceutical groups, commodity traders, technology companies and ultra-high-net-worth families alike. This guide — current as at 19 August 2026 — covers every material aspect of establishing and operating in Switzerland: legal structures including the AG and GmbH, federal and cantonal corporate tax rates, Swiss VAT, withholding tax, transfer pricing, FINMA regulation, banking and KYC requirements, employment law, immigration pathways, lump-sum taxation, and sector profiles for life sciences, fintech and commodities. Prepared by Coutts Consultants, it is written for international entrepreneurs, investors, multinational groups, family offices and professional advisers.