安永EY：2024瑞士投资指南报告-商业胜地（中英文版）

Switzerland瑞士Attractivebusinesslocation商业胜地01AboutSwitzerland关于瑞士02GeneralBenefits总03InsightsintoSwitzerland’sTaxSystem04TaxBenefits税收优惠06OurServiceOfferings我们的业务范围2“EYSwitzerland”refersto“Ernst&YoungAG”2AboutSwitzerland31.1Switzerlandhasalottooffer瑞士的独特优势>850>850Internationalcompanies/>850家国际公司havetheirHeadquartersorotherfunctionshere在此设立总部或其他职能部门500million/5亿consumerscanbereachedinoneday消费者近在咫尺1st/第一mostopeneconomiesKOFGlobalizationIndexKOF全球化指数-最开放的经济体2nd/第二most2nd/第二mostresilientcountriesFMsurveyGlobalResilienceIndexGlobalResilienceIndex全球经济韧性指数3rd/第三IPprotectionininternationalcomparison知识产权保护（国际排名）In2hours/2小时内allmajorIn2hours/2小时内allmajorEuropeancapitalscanbereached可达所有主要欧洲国家首都Switzerlandsharesaborderwith3ofthe4largestEuropeanmarkets:瑞士与欧洲四大市场中的三个接壤（意大利、德国、法国）►41,285squarekilometers/41,285平方公里►8.7millioninhabitants/870万常住人口►26cantons/26个联邦州Sources:WEF,2019:HSBC,KOF,FMGlobalSources:WEF,2019:HSBC,KOF,FMGlobal:2020瑞士生物技术行业817,000,0002,510,000,000瑞士生物技术行业817,000,0002,510,000,0009%employment就业人数的5.2%36.430.5financialsectorthathadatotalva669亿瑞士法郎taxrevenuestemsfromthefinancialsector industry瑞士钟表业Ingeneral,ChinaisSwitzerland’stop5tradingpartner2.7%increaseto20202023年瑞士钟表出口额为223亿瑞士法郎，较2020年增长2.7%Swisswatchexportspermarketin2023(MilofCHF)2023年瑞士钟表向各市场出口量（百万瑞士法郎）4000350030002500200015001000500016.8%11.1%16.8%11.1%9.5%7.3%7.0%HongKongUSAHongKongUSAMainlandChina美国中国大陆中国香港日本英国美国中国大陆62.1Generalbenefits•LocatedintheheartofEurope•Mostinnovativecountryfor•Switzerlandisthe3rdmostcompetitiveeconomyintheworld(2020)-accordingtoIMBWorld•Businessfriendlygovernmentandadministration•Stablepolitical,financialandlegalframework•Morethan30FreeTracountries•Highlyqualifiedworkforce,liberallaborlaw•AccesstowholeEUskillpoolthroughbila•Firstclasseducationsystem,internationalschools•Topuniversitiesuniversitiesworldwide•Outstandinginfrastructure•Quickaccesstointernationalairports•InwhateverbusinesslocationyouareinSwitzerland,drivetointernationalairportis•Smallcountrywithshortdistances•DrivetimefromGeneva(southwest)toSt.Gallen(northeast)Approx.3.5hours•DrivetimefromBasel(north)toLugano(south)Approx.3hours•Veryhighstandardofliving•Zurich(2nd),Geneva(9th),Basel(10th)andBern(14th)inthetop15oftheworldsmostlivablecities(2019)•AccordingtoMercerQualityofLivingCityRank2.1总体优势•瑞士是全球第三竞争力的经济体（2020IMB世界竞争力排名）•从日内瓦到圣加仑的车程约3.5小时93.1InsightsintoSwitzerland’sTaxSystemInadditiontotheFederalcorporatetaxrateof7.83%,therearealsowithholdingtaxesandthevalueaddedtaxthatareleviedatafederallevel.Withholdingtaxrates•0%ifthecounterpartyisthegovernment,apoliticalsubdivision,theChineseCentralBankoraninstitutionorfundfullyownedbythegovernment•5%ifthecounterpartyownsatleast25%ofthecompanypayingthedividendsValueAddedtaxrate•SwitzerlandhasthelowestaddedvaluetaxrateinEuropewitharateofonly8.1%(comparedtoaminimumof16%forallEuropeanUnioncountries).•Industrialtariffshavebeenabolished.CustomsdutiesonlyapplyonagriculturalproductsofHSchapter1–24,35and38.OthertaxesOthertaxes•Switzerlandhasapproximately2,600municipalities,withvaryingtaxrates(minimumtaxation). •Thefederaltaxrateis7.83%.•Thecantonaltaxratesvarydependingonthecanton andthemunicipalityinvolved.•Thecombinedfederalandcantonalstatutorytax •StampdutiesandcapitaltaxesarealsoleviedinSwitzerland.•如果交易方是政府、政治分支机构、中国中央银•工业关税已被取消。关税仅适用于HS第1章-24、35和38章的农产品 •瑞士约有2600个市镇，税率（最低税率）各不相 1212InsightsintoSwitzerland’sTaxSystem深入了解瑞士的税收制度3.3Securities3.3Securitiestransfertax•Companieswithinvestmentsinshares,bondsorinvestmentfundsthatexceedatotalstatutorybookvalueofCHF10mqualifyasasecurities•Theyneedtodeclareandpaysecuritiestransfertaxontheacquisition•Theratesare0.3%forforeigninvestmentsand0.15%fordomesticinvestments.•Therearevariousexemptions,asforintra-grouptransfers,share-buybacks,reorganizations,3.23.2Share-issuancetax/capitalcontributiontaxcontributionstothesharepremiumaccountthataremadebydirectcontributionsfromagrand-parentcompany.•Additionally,thecontributionofsignificantshareholdingstoaSwiss股份发行税/资本出资税1313InsightsintoSwitzerland’sTaxSystem深入了解瑞士的税收制度3.43.4•SwitzerlandiscommittedtointroducetheOECDPillar2minimumta•ItiscurrentlyopenwhetherSwitzerlandwillalsointroduceanUndertaxed•TheSwissauthoritiesarecurrentlyworkingonthedetailsofthePillar2theadministrativeburdenforthecompaniesasfaraspossibleandto•SeveralcantonsarealsoworkingonnewsolutionstomaintainandfurtherimprovetheattractivenessofSwitzerlandasabusinesslocation(e.financialsupportforR&Dactivities,non-fiscalincentives,etc.).planningoptionstomitigatetheimpactofthePillar2regulations.•瑞士可能会从2024年1月1日起引入收入包含规则（IIR）和国内最低补14CantonsCantonswherethecorporateincometaxrateisabovetheSwissaverage(14.10%)企业所得税率高于瑞士平均水平14.10%的州CantonswherethecorporateincometaxrateisbelowtheSwissaverage(14.10%)企业所得税率低于瑞士平均水平14.10%的州4.14.1•Inadditiontolowheadlinetaxrates,Switzerlandalsoprovidesfor:•Fullparticipationrelief(nosubjecttotaxrules)•Unrestrictedlosscarryforward(unlimitedincaseofafinancialrestructurings,for7yearsotherwise)•Unilateralexemptionofforeignbranchprofits,butlossesofforeignbranchescan•Nointerestbarrierrules•Generousthincaprules/safeharbourinterestrules•Fullamortizationofassets(includingacquiredgoodwill)•Taxholidayforupto10years•Fullyamortisabletax(“entrystep-up”)•Additionaltaxreliefofupto70%atcantonallevel•Notionalinterestdeductiononequity•无利息障碍规则•税务支出可减税•宽松的资本弱化/安全港利息规则•长达10年的免税期•专利盒•股权名义利息扣除16164.3•4.3•Taxneutralreorganizationschemesavailable(merger,demerger,bookvaluetransfers,etc.)•Nonon-residentcapital•Exceptforrealestatecompaniesanddormantcompani•MigrationtoSwitzerlandpossiblewithlegalcontinuity•Taxneutraldisclosureofhiddenreservesimigrationandsubsequentamortizationoverupto10years4.24.2Relationshipwithtaxauthorities•Cooperativeandresponsiverelationshipwithtaxauthorities•Advancetaxrulingsavailableonshortnoticeandfreeofcharge•Switzerlandisfullycommittedtoaninternationallyaccepted,sustainableandcompetitivetaxsystem(incl.compliantPillar2implementation)•瑞士全面致力于建立一个国际认可、可持续和具有竞争力的税17ManagerIndirectTaxManagerIndirectTaxErnst&YoungAG经理，间接税ManagerTransactionStrategy&ExecutionErnst&YoungAG经理，博智隆-交易战略与执行PartnerInternationalTax&TransactionServices/TransferPricingErnst&YoungAG合伙人，国际税务/转让定价+41582864375zhidong.andrey@+41+41582864375zhidong.andrey@+41582864941hubert.stadler@zoe.xiong@ManagerAssurance,AuditErnstManagerAssurance,AuditErnst&YoungAG经理，审计服务SeniorConsultantIndirectTaxErnst&YoungAG高级顾问，间接税ManagerIndirectTax/GlobalTradeErnst&YoungAG经理，间接税/全球贸易+41582865124zhiyi+41582865124zhiyi.wang@+41582864751manuele.stoerckle@marcel.bloechlinger@Staff/AssistantStaff/AssistantAuditErnst&YoungAG顾问，审计服务SeniorConsultantTechnologyConsultingEYConsultingGmbH高级顾问，技术咨询WorkingStudentMarkets&BusinessDevelopmentErnst&YoungAG在职学生，市场和业务发展+41582865380xiao+41582865380xiao-dong.chi@+49891433116162zihao.liao@aurora.aureli@LeveragingEYcompetenciesinallservicelinesof:•Support•Supporttonavigatethelocaltaxsystems,datalaws,andlegalrequirements•Theselegalrequirementsincludeincorporationservices,supportincorporatelaw,laborandemploymentlawAUDIT&•InsightintotheSwissfinancialreportingandaccountingstandards•Providehigh-qualityauditstopromotetransparencyandtrust•Toassistinacquiringfundingfromlocalstakeholdersviatheoptimizationofinternalsystems.transaction,tocreateandimplementbusinessstrategies(i.e.establishlocalparternships,andsupplychaindiversificationandmanagement)HubertStadlerE-MailHubertStadlerE-Mail:hubert.stadler@SERVICES(PAS)ZhidongAndreyE-Mail:zhiyi.wang@ch.E-Mail:zhiyi.wang@ch.E-Mail:E-Mail:marcel.bloechlinger@E-Mail:manuele.stoerckle@companiesintheirendeavorsinSwitzerland?E-Mail:xiao-dong.chi@socialcosts,orworkauthorizationforyourbusinessentityinSwitzerlandSTRATEGY&TRANSACTION(SAT)DirectorTax,PAS,Mobility-Standard•Weassi