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Open a SPV Company in Switzerland

Updated on Thursday 27th October 2016

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Open-a-SPV-Company-in-Switzerland.jpgA way through which investors can open a company in Switzerland is by registering a special purpose vehicle (SPV), which is generally used for securitisation purposes. The securitisation market in Switzerland is increasing, as well as the overall number of transactions in the field. The SPVs in Switzerland are also registered for other categories of assets, such as receivables and loans. Our team of specialists in company formation in Switzerland can offer assistance on the legal aspects referring to the incorporation of a SPV company in this country, as well as on the taxation regime applicable to this entity. 
 

SPVs legislation in Switzerland 

 
At the moment, the Swiss market for SPVs is not following a specific legislation created to regulate this vehicle. However, investors interested in opening a Swiss company must know that there are several rules of law for the SPVs registered here, as follows: 
 
the Swiss Code of Obligations;
regulations applicable to capital markets. 
 
The entity is controlled by the next institutions: 
 
SIX Swiss Exchange;
Swiss Financial Market Supervisory Authority. 
 
Starting with 1st of January 2016, the Swiss authorities have imposed a new regulation – The Financial Market Infrastructure Act, enacted to establish a more standardized business environment, aligned with the European consensus. In this sense, we mention the Directive 2014/65/EU and the Directive 2003/71/EC. 
 

Legal forms of a Swiss SPV 

 
Our team of company formation representatives in Switzerland can assist investors to choose a suitable legal entity for their business. In the situation in which businessmen choose to register a SPV, it is important to know that it can take the following legal forms
 
joint stock corporation;
 

Taxation applicable to Swiss SPVs 

 
The transfer of receivables through a Swiss SPV is not liable to paying the transfer taxes. Generally speaking, the transfer is not imposed with a Value Added Tax. However, the interest payments which are performed by a Swiss SPV are imposed with a withholding tax applicable at the rate of 35%. 
 
Also, the Swiss SPV is imposed with a capital gains tax, but it is important to know that the local authorities can deduct the expenses of a special purpose company
 
Investors are invited to contact our company formation agents in Switzerland for more details on the Swiss SPVs
 

Comments

  • Sara 2016-10-27

    Hello! the article was very helpful, especially when referring to the taxation part. Thanks for the info!

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