Public Limited Company

Company Type	Aktiengesellschaft (AG/SA) (Public Limited Company/Stock Corporataion)
Name	Any name can be selected provided that it is not already in use according to the Swiss commercial registry. References to commercial activities of the entity must reflect the actual business of the company and should be inherent in the articles of incorporation.
Corporate Capital	Minimum CHF 100,000,- must be paid into an escrow acct. for the period of incorporation.
Shares information	Bearer and/or registered shares (some of which can also be issued as preferred shares and/or participation certificates - without voting rights).
Headquarters	Anywhere in Switzerland, customer's choice. We propose domiciliation in Zug, Zurich and Geneva.
Publication in the Chamber of Commerce	Articles of incorporation must be publically registered and following incorporation the company will be entered in the Swiss Commercial Registry.
Shareholders	Minimum of 1 natural person, no limitations to foreign shareholders.
Directors/Administrators	Board of directors must comprise of at least one or more natural persons. At least one board member/director must be a Swiss resident and act in the capacity of resident-agent.
Auditors	As of 1.1.2008 and introduction of new Swiss Legislation on auditors and licensing companies can renounce from an annual audit report if during their BS figure does not exceed CHF 10M and their annual revenue is lower than 20M as well as their full time staff during the duration of fiscal period does not exceed 10 members.
Incorporation period	4 weeks
Disclosure of beneficial owner	Identity of beneficial owner is well protected and will not be disclosed.
Disclosure of shareholders	Shares issued in bearer form protect shareholders and their identity.
Disclosure of directors/board members	Yes, all members of a Swiss corporation are published in the entity's certificate of incorporation.
Taxation	Federal taxes, cantonal tax and municipal taxes must be paid. The Zug region has the lowest taxation rate. • Holding companies have tax advantages: 8.5% federal tax on profits, no cantonal tax on capital gains, 0.0075% tax on company joint capital. • Operating companies: 8.5% federal tax on profits, 4%-7% cantonal tax - income-based, 0.05% tax on company joint capital. • Dividends are subject to a 35% withholding tax - a refund is possible according to certain dividend refund provisions.
Financial Statements	Yes, fiscal year identical with calendar year
Tax Returns	Yes, at the end of every fiscal period
Accounting	Yes, financial statements prepared once a year
Annual Reports	Yes, annual reports prepared after closing of the fiscal period