What is a mixed society?

A mixed company is a legally and economically independent legal entity that primarily conducts business abroad and enjoys tax privileges in some cantons.

Mixed Company – A Tax Law Concept

The mixed company does not represent an additional type of company under commercial law, but refers to a tax status for a commercial legal form such as a stock corporation or a limited liability company. Typically, a mixed company is based on another tax-motivated company type such as a holding, principal, or domicile company. A mixed company conducts its business mainly abroad. The share of Swiss business activity must not exceed 20% of the total business volume. Unlike a pure domicile company, a mixed company may have its own offices and staff.

Tax Privileges of Mixed Companies

Mixed companies enjoy tax privileges in some cantons. At the federal level, the regular profit tax of 8.5% is levied. At the cantonal level, revenues from foreign sources are exempt from profit tax while revenues from domestic sources are subject to normal taxation. The capital tax rate for mixed companies varies depending on the canton and is partially reduced. Due to the variety of cantonal tax legislations and the tax situation of the respective country of origin, tax optimization always requires individual clarification. We are happy to advise you and also offer domiciles for pure domicile companies at ten different locations in Switzerland. All our offices are located in prestigious areas of the respective cities.