Fiduciary Services
The trust services industry is undergoing a fundamental transformation. What was once dominated by labour-intensive administrative work is now handled efficiently, transparently, and reliably through algorithms and intelligent AI-based software solutions.
FABRICAL combines innovative technology with in-depth advisory expertise in accounting, financial statements, tax matters, and reporting and monitoring. Our clients benefit from digital processes, high-quality data, and timely, well-founded decision-making.
In the area of taxation, we competently and proactively manage the preparation, calculation, and filing of all relevant taxes, including direct taxes, value-added tax (VAT), and withholding tax.
We also prepare and coordinate all relevant audits (annual financial statements, VAT, social security, and SRO audits) in a structured manner and support our clients throughout the entire audit process as a reliable point of contact.
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Frequently Asked Questions
Individual taxation:
Individuals in Switzerland are taxed at the federal, cantonal, and municipal levels. Income and wealth taxes vary by canton, with generally moderate rates, and there is no capital gains tax on private assets. Special tax regimes may apply for qualifying individuals. The combined income tax (federal, cantonal, and municipal) is progressive and depends on income. For medium to high incomes, the effective total tax burden is typically around 22% to 23% of taxable income, making Zug one of the lowest-taxed cantons in Switzerland.
Corporate taxation:
Companies are subject to federal, cantonal, and municipal corporate income taxes. Combined effective tax rates are internationally competitive and depend on the canton. Switzerland offers a stable tax environment, participation relief, and various incentives for holding and operating companies. The overall corporate taxation rate in the Canton of Zug is 11.6%.
Yes, Fabrical provides these services. We assume board of directors mandates and ensure that all duties associated with this governing body, as well as the related organizational processes, such as the organization of board meetings and ordinary and extraordinary general meetings, are properly and duly fulfilled.
As a rule, board positions are held jointly with the owners of the company.
Fabrical offers a one-stop-shop for comprehensive services throughout the entire lifecycle of a company, from incorporation to operations and liquidation. This includes, among other things, accounting, taxes, finance, annual financial statements, board mandates, government relations, banking relationships, and support with audits.
From the perspective of succession planning and inheritance taxation, Switzerland is particularly attractive for several reasons:
- No inheritance tax at the federal level: Inheritance taxation is regulated at the cantonal level, allowing for significant planning flexibility.
- Tax exemptions for spouses and direct descendants: In most cantons, spouses and children are exempt from inheritance and gift taxes.
- Partial or complete abolition of inheritance and gift taxes: Some cantons do not levy inheritance or gift taxes at all.
- High level of legal certainty and planning security: A stable legal system and reliable authorities enable long-term, multi-generational planning structures.
- Flexible succession planning instruments: Foundations, recognized trusts, and holding and participation structures provide a wide range of structuring options.
- Political and economic stability: This ensures long-term asset protection and reduces structural risks.
- Strong protection of private property: Property rights are firmly established and consistently respected.
Digital accounting for a Swiss SME offers significant benefits, including real-time financial visibility, increased efficiency through automation, and reduced risk of errors.
It enables faster decision-making based on up-to-date data and simplifies compliance with Swiss regulations and makes any kind of required reporting easy. Most important, it saves both time and money.
The ability to access your company's financial data from anywhere, at any time, is a fundamental advantage in today's fast-paced business environment.
Engaging an external professional for a VR-Mandat can provide immense value beyond simply meeting a legal requirement.
An experienced board member from Fabrical can bring expertise in financial strategy, corporate governance, risk management, and international business development. For foreign entrepreneurs setting up a company in Switzerland, having a local, trusted board member is invaluable for navigating Swiss corporate law, banking relationships, and regulatory authorities.
It adds a layer of credibility and ensures the company is managed in accordance with Swiss best practices.
In addition, at least one member of the board of directors or the executive management must have residence in Switzerland.
