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Switzerland levies an emissions charge on equity such as stocks and cooperative shares; exemption limit for incorporations/capital increases at 1 million francs. Abolition of the charge from tax reform temporarily stopped due to federal financial concerns.

Shell companies can be used for legal purposes such as asset protection and business confidentiality or illegal activities such as tax evasion. In Switzerland, especially in Zug, there are still around 50,000 such companies, although the pressure to abolish them is increasing.

When purchasing new real estate, the capital gains tax can be deferred if the proceeds from the sale of an owner-occupied property are reinvested. Conditions such as personal use and a cantonal deadline of usually two years must be met.

Taxpayers with domiciles in different regions use apportionment methods to avoid double taxation. These include inter-municipal, inter-cantonal, and international tax allocations.

Profits can be distributed as wages/dividends or retained for tax-free capital gains. Both strategies affect tax burden and corporate liquidity.

Job seekers from non-EU/EFTA countries need a permit in Switzerland that meets certain economic and qualitative criteria. Additionally, adequate housing conditions and registration before starting work must be in place.

Dividends have been tax-favorable since 2008 and are not subject to AHV contributions, however, a too low salary payout can trigger corrections. A salary reduction reduces social benefits and increases the asset tax value of the company.

In real estate transactions in Switzerland, a cantonally regulated transfer tax is due, which covers the administrative expenses. The tax institution varies depending on the canton; some waive it or allow certain allowances.

A mixed company in Switzerland primarily conducts foreign business and has a special status in tax law, which allows tax privileges in cantons. Nationwide, the regular profit tax of 8.5% applies to it, while foreign income is often tax-exempt.