Holding Structures

KM Nordic Invest AG works closely with selected Swiss legal and tax specialists to support clients in evaluating and setting up suitable holding structures in Switzerland.

Holding companies may offer advantages under Swiss law, such as preferential treatment for certain types of income and participation relief, depending on individual circumstances. In addition, cantonal frameworks can provide varying tax considerations.

The definition of a holding company under Swiss federal tax law generally applies where an entity either holds at least 20% of the share capital of another company or where the participation has a market value of at least CHF 2 million (referred to as a “participating shareholding”).

For more information regarding Holding Structures please contact us at welcome@nordicinvest.ch or simply call +41 44 202 77 77