Registreringsland (forretningskontor) Switzerland Afghanistan Albania Algeria Andorra Angola Anguilla Antigua & Barbuda Argentina Armenia Aruba Australia Austria Azerbaijan Bahamas Bahrain Bangladesh Barbados Belarus Belgium Belize Benin Bermuda Bhutan Bolivia Bosnia and Herz. Botswana Brazil British Virgin Islands Bulgaria Burkina Faso Burundi Cambodia Cameroon Canada Cayman Islands Central African Rep. Chad Chile China Colombia Congo Costa Rica Côte d'Ivoire Croatia Cuba Curaçao Cyprus Czechia Dem. Rep. Congo Denmark Dominica Dominican Rep. Ecuador Egypt El Salvador Eq. Guinea Eritrea Estonia Eswatini Ethiopia Fiji Finland France Gabon Georgia Germany Ghana Gibraltar Greece Grenada Guatemala Guernsey Guinea Guyana Haiti Honduras Hong Kong Hungary Iceland India Indonesia Iran Iraq Ireland Isle of Man Israel Italy Jamaica Japan Jersey Jordan Kazakhstan Kenya Kosovo Kuwait Kyrgyzstan Laos Latvia Lebanon Lesotho Liberia Libya Liechtenstein Lithuania Luxembourg Madagascar Malawi Malaysia Mali Malta Mauritania Mauritius Mexico Moldova Monaco Mongolia Montenegro Montserrat Morocco Mozambique Myanmar Namibia Nepal Netherlands New Zealand Nicaragua Niger Nigeria North Korea North Macedonia Norway Oman Pakistan Panama Papua New Guinea Paraguay Peru Philippines Poland Portugal Puerto Rico Qatar Romania Russia Rwanda S. Sudan Saint Lucia San Marino Saudi Arabia Senegal Serbia Seychelles Sierra Leone Singapore Sint Maarten Slovakia Slovenia Solomon Is. Somalia South Africa South Korea Spain Sri Lanka St Kitts & Nevis St Vincent & Grenadines Sudan Suriname Sweden Syria Taiwan Tajikistan Tanzania Thailand Togo Trinidad and Tobago Tunisia Turkey Turkmenistan Turks and Caicos Islands Uganda Ukraine United Arab Emirates United Kingdom United States Uruguay US Virgin Islands Uzbekistan Vanuatu Venezuela Vietnam Yemen Zambia Zimbabwe
Selskapets sted for reell ledelse Switzerland Afghanistan Albania Algeria Andorra Angola Anguilla Antigua & Barbuda Argentina Armenia Aruba Australia Austria Azerbaijan Bahamas Bahrain Bangladesh Barbados Belarus Belgium Belize Benin Bermuda Bhutan Bolivia Bosnia and Herz. Botswana Brazil British Virgin Islands Bulgaria Burkina Faso Burundi Cambodia Cameroon Canada Cayman Islands Central African Rep. Chad Chile China Colombia Congo Costa Rica Côte d'Ivoire Croatia Cuba Curaçao Cyprus Czechia Dem. Rep. Congo Denmark Dominica Dominican Rep. Ecuador Egypt El Salvador Eq. Guinea Eritrea Estonia Eswatini Ethiopia Fiji Finland France Gabon Georgia Germany Ghana Gibraltar Greece Grenada Guatemala Guernsey Guinea Guyana Haiti Honduras Hong Kong Hungary Iceland India Indonesia Iran Iraq Ireland Isle of Man Israel Italy Jamaica Japan Jersey Jordan Kazakhstan Kenya Kosovo Kuwait Kyrgyzstan Laos Latvia Lebanon Lesotho Liberia Libya Liechtenstein Lithuania Luxembourg Madagascar Malawi Malaysia Mali Malta Mauritania Mauritius Mexico Moldova Monaco Mongolia Montenegro Montserrat Morocco Mozambique Myanmar Namibia Nepal Netherlands New Zealand Nicaragua Niger Nigeria North Korea North Macedonia Norway Oman Pakistan Panama Papua New Guinea Paraguay Peru Philippines Poland Portugal Puerto Rico Qatar Romania Russia Rwanda S. Sudan Saint Lucia San Marino Saudi Arabia Senegal Serbia Seychelles Sierra Leone Singapore Sint Maarten Slovakia Slovenia Solomon Is. Somalia South Africa South Korea Spain Sri Lanka St Kitts & Nevis St Vincent & Grenadines Sudan Suriname Sweden Syria Taiwan Tajikistan Tanzania Thailand Togo Trinidad and Tobago Tunisia Turkey Turkmenistan Turks and Caicos Islands Uganda Ukraine United Arab Emirates United Kingdom United States Uruguay US Virgin Islands Uzbekistan Vanuatu Venezuela Vietnam Yemen Zambia Zimbabwe
Kanton for selskapets sete (overskuddsskatt) Aargau — 15.1% Appenzell Inner Rhodes — 11.5% Appenzell Outer Rhodes — 13.0% Basel-City — 13.0% Basel-Country — 18.0% Bern — 20.5% Fribourg — 13.9% Geneva — 14.0% Glarus — 12.3% Grisons — 14.0% Jura — 16.0% Lucerne — 12.2% Neuchâtel — 13.6% Nidwalden — 12.0% Obwalden — 12.7% Schaffhausen — 13.8% Schwyz — 14.1% Solothurn — 15.3% St. Gallen — 14.5% Thurgau — 13.2% Ticino — 19.2% Uri — 12.6% Valais — 17.0% Vaud — 14.0% Zug — 11.8% Zurich — 19.7%
Valuta i selskapets regnskap CHF EUR USD GBP
KS 28-verdsettelsesmodell Modell 1 — år n og n−1, siste dobbelt Modell 2 — år n, n−1, n−2, lik vekt
Kantonens standard — Modell 1: AG AI AR BE BL BS FR GL GR JU LU NW SH SO SZ TI UR VS ZH; Modell 2: GE NE OW SG TG VD ZG. Selskapet kan velge den andre modellen (bindende i 5 år).
Et tomt år / 0 regnes som null overskudd.
Kapitaliseringsrente 10.00 % for CHF (KS 28, verdsettelsesår 2025)
Eierandel %
Minoritetspost (<50 %) — 30 % rabatt Sveitsisk praktikermetode: (2 × avkastningsverdi + substansverdi) / 3. Eller oppgi skatteverdien direkte. Teller som formue i hvert scenario.
Utflyttingsverdsettelse (markedsverdi, for exitskatt) Praktikermetoden (KS 28-formel, uten minoritetsrabatt) — skattemyndighetens standard Kun bokført verdi — goodwill knyttet til meg Overskudd × multippel
Exitskatt bygger på markedsverdi, ikke KS 28-formuesformelen. Eieravhengig goodwill (dine kunder, ditt arbeid) kan ikke overdras — velg da bokført verdi. Innbetalt kapital + KER tilbakebetales fritt for 35 % kildeskatt.