Swiss companies in international tax planning

Switzerland continues to attract attention as it grows in importance for international investors. Despite the growth of many other offshore centres, and difficulties with the EU, Switzerland continues to attract a major proportion of international investment. The use of Switzerland as a place for locating trust management continues to expand, despite the absence of a Swiss trust law. Internationally, its reputation may well be enhanced if the ratification of the Hague Convention on the Recognition and Enforcement of Trusts comes about. To make the most of opportunities in Switzerland, trustees need a good understanding of how Swiss companies can operate in the international tax environment. This article examines the practical applications of Swiss companies and how they are taxed.