The most common business forms for companies are Aktiengesellschaft (AG) and Gesellschaft mit beschränkter Haftung (GmbH).
Associations may be used for Decentralized Finance (DeFi) projects. The purpose of the associations must be political, religious, scientific, cultural, charitable, social or other non-commercial.
A foundation is a legal entity with a pool of assets irrevocably committed to a defined purposes. The foundation becomes the owner of the contributed assets for the particular purpose, once estblished. Generally suitable for long-term infrastructure development DLT-projects.
Tax Considerations a. Stamp Duty 1% stamp duty applies to newly created capital. First CHF 1 million, however, is exempt. Structuring options may exist to mitigate the stamp duty for larger amounts. b. Corporate Income & Wealth Tax Corporate income taxes are paid at both federal and cantonal (sometimes even communal) levels and rates can … Continued