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1、Attractive business location 商業勝地Switzerland 瑞士1Content 內容內容About Switzerland 關于瑞士General Benefits 總體優勢Insights into Switzerlands Tax System 深入了解瑞士的稅收制度Tax Benefits 稅收優惠EY Switzerland China Business Desk 安永瑞士-中國海外投資業務部Our Service Offerings 我們的業務范圍0205010304062“EY Switzerland”refers to“Ernst&Young AG

2、”“安永瑞士”指代“Ernst&Young AG”About Switzerland關于瑞士31.1Switzerland has a lot to offer 瑞士的獨特優勢瑞士的獨特優勢1st/第一第一 HSBC expat survey匯豐外籍人士調查報告1st/第一第一most open economies KOF Globalization IndexKOF全球化指數 最開放的經濟體2nd/第二第二most resilient countries FM Global Resilience Index全球經濟韌性指數3rd/第三第三IP protection in internatio

3、nal comparison知識產權保護（國際排名）41,285 square kilometers/41,285 平方公里平方公里8.7 million inhabitants/870萬萬 常住人口常住人口26 cantons/26 個聯邦州Switzerland shares a border with 3 of the 4 largest European markets:瑞士與歐洲四大市場中的三個四大市場中的三個接壤（意大利、德國、法國）850 International companies/850家國際公司家國際公司have their Headquarters or other f

4、unctions here在此設立總部或其他職能部門500 million/5億億consumers can be reached in one day消費者近在咫尺In 2 hours/2小時內小時內all major European capitals can be reached可達所有主要歐洲國家首都Sources:WEF,2019:HSBC,KOF,FM Global:2020EY CH CN Business Desk41.2Swiss Industries 瑞士行業 EY CH CN Business Desk5Luxury goods 奢侈品奢侈品 Swiss watch in

5、dustry 瑞士鐘表業瑞士鐘表業Life sciences 生命科學生命科學 Swiss Biotech瑞士瑞士生物技術生物技術行業行業 95%of Swiss watches produced were exported95%的瑞士鐘表均用于出口 CHF 22.3 bn worth of Swiss watches exported,2.7%increase to 20202023年瑞士鐘表出口額為223億瑞士法郎，較2020年增長2.7%The financial sector 金融金融行業行業Total value added by the financial sector(in CH

6、F bn)金融行業增加值總額（單位：十億瑞士法郎）211,605 employees,representing 5.2%of Swiss overall employment金融業雇員占瑞士總就業人數的5.2%11.7%of public tax revenue stems from the financial sector11.7%的公共稅收來自金融業Banking sector 銀行業銀行業Insurance sector 保險業保險業30.536.49%of Swiss GDP contributed by the Swiss financial sector that had a to

7、tal value added of CHF 66.9 bn瑞士金融業貢獻的瑞士國內生產總值為669億瑞士法郎Capital investments in Swiss biotech companies reached CHF 3.3 bn with 75%invested into public and 25%into private companies*對瑞士生物技術公司的資本投資達到33億瑞士法郎，其中75%投資于上市公司，25%投資于私營公司*05001000150020002500300035004000USAMainlandChinaHongKongJapanUK16.8%11.1

8、%9.5%7.3%7.0%Sources:Swiss Biotech Report 2022 shows sector again performs exceptionally at all levels|EY Switzerland;Swiss Biotech report 2022_FINALSources:Swiss financial centre(admin.ch)Sources:Swiss watch exports in 2023(fhs.swiss);Annual Report 2021(fhs.swiss)Swiss watch exports per market in 2

9、023(Mil of CHF)2023年瑞士鐘表向各市場出口量（百萬瑞士法郎）817,000,0002,510,000,000Capital Investments in Swiss Biotech(in CHF)瑞士生物技術公司的資本投資（單位：瑞士法郎）美國中國大陸中國香港日本英國In general,China is Switzerlands top 5 trading partner總的來說，中國是瑞士的前五大貿易伙伴之一General Benefits總體總體優勢優勢62.1General benefitsEY CH CN Business Desk7Located in the h

10、eart of EuropeMost innovative country for 10 years in a row-according to UN Global Innovation IndexSwitzerland is the 3rd most competitive economy in the world(2020)-according to IMB World Competitiveness RankingsBusiness friendly government and administrationStable political,financial and legal fra

11、meworkMore than 30 Free Trade Agreements with 43 Partners(incl.EU,China,Hong Kong)covering 77 countries Highly qualified workforce,liberal labor lawAccess to whole EU skill pool through bilateral agreementsPossible to get Expatriate tax packagesFirst class education system,international schoolsTop u

12、niversitiesETH Zurich,EPFL Lausanne and several other Swiss universities among the top 100 universities worldwideOutstanding infrastructureQuick access to international airportsIn whatever business location you are in Switzerland,drive to international airport is always below 2 hoursSmall country wi

13、th short distancesDrive time from Geneva(southwest)to St.Gallen(northeast)Approx.3.5 hours Drive time from Basel(north)to Lugano(south)Approx.3 hours Very high standard of livingZurich(2nd),Geneva(9th),Basel(10th)and Bern(14th)in the top 15 of the worlds most livable cities(2019)According to Mercer

14、Quality of Living City Rankings2.1 總體優勢EY CH CN Business Desk8 位于歐洲中心 連續十年被評為最具創新力的國家（聯合國全球創新指數）瑞士是全球第三競爭力的經濟體（2020）（IMB世界競爭力排名）對企業友好的政府和行政管理 政治、金融和法律框架穩定 與 43 個合作伙伴（包括歐盟、中國大陸及中國香港）簽署了 30 余項自由貿易協定 高素質的人才、寬松的勞動法 通過雙邊協議可全面獲取歐盟的人才庫 可享受外籍人士稅收優惠政策 頂尖的教育體系和一流的國際院校 蘇黎世聯邦理工學院（ETH Zurich）、洛桑聯邦理工學院（EPFL Lausa

15、nne）和其他幾所瑞士大學躋身全球百強大學行列 卓越的基礎設施 快速抵達國際機場：無論您在瑞士的哪個商務地點，驅車前往國際機場的時間始終不超過 2 小時 國家小，城市之間距離短 從日內瓦到圣加侖的車程約3.5小時 從巴塞爾到盧加諾的車程約3小時 極高的生活水平 四大城市位列全球最宜居城市前 15 名（2019美世全球生活質量調查）：蘇黎世（第 2 位）、日內瓦（第 9 位）、巴塞爾（第 10 位）和伯爾尼（第 14 位）Insights into Switzerlands Tax System深入了解瑞士的稅收制度93.1Insights into Switzerlands Tax Syste

16、mEY CH CN Business Desk10At a federal levelIn addition to the Federal corporate tax rate of 7.83%,there are alsowithholding taxes and the value added tax that are levied at a federal level.Withholding tax rates0%if the counterparty is the government,a political subdivision,the Chinese Central Bank o

17、r an institution or fund fully owned by the government5%if the counterparty owns at least 25%of the company paying the dividends10%in all other casesValue Added tax rateSwitzerland has the lowest added value tax rate in Europe with a rate of only 8.1%(compared to a minimum of 16%for all European Uni

18、on countries).Customs dutiesIndustrial tariffs have been abolished.Customs duties only apply on agricultural products of HS chapter 1 24,35 and 38.Federal and cantonal tax holidays continued(typically not in the bigger cities)CantonallevelOthertaxesFederallevelCommunallevelFederallevelCantonallevelC

19、ommunallevelOthertaxesThe federal tax rate is 7.83%.The cantonal tax rates vary depending on the canton and the municipality involved.The combined federal and cantonal statutory tax rates vary from 11%14%in most cantons.Switzerland has approximately 2,600 municipalities,with varying tax rates(minimu

20、m taxation).Stamp duties and capital taxes are also levied in Switzerland.Corporate income tax(CIT)are levied at three levels3.1深入了解瑞士的稅收制度EY CH CN Business Desk11在聯邦層面：在聯邦層面：除了7.83%的聯邦公司稅率外，還有預扣稅和增值稅，均在聯邦一級征收。預扣稅稅率如果交易方是政府、政治分支機構、中國中央銀行或政府全資擁有的機構或基金，則預提稅率為0%如果交易對手擁有支付股利公司至少25%的股權，稅率則為5%其他情況下，稅率為10%

21、增值稅稅率瑞士是歐洲增值稅率最低的國家，僅為8.1%（歐盟國家的最低稅率為16%）關稅工業關稅已被取消。關稅僅適用于HS第1章 24、35和38章的農產品聯邦和州繼續實行針對在瑞士成立的新企業的免稅期（大城市一般不實行免稅期）聯邦和州繼續實行針對在瑞士成立的新企業的免稅期（大城市一般不實行免稅期）CantonallevelOthertaxesFederallevelCommunallevel聯邦聯邦州州市鎮市鎮其他稅其他稅聯邦稅率為 7.83%。各州的稅率因州和市鎮而異。在大多數州，聯邦稅率和州法定稅率的總和為11%到 14%。瑞士約有2600個市鎮，稅率（最低稅率）各不相同。瑞士還征收印花稅

22、和資本稅。企業所得稅（企業所得稅（CIT）分三個等級征收：）分三個等級征收：Insights into Switzerlands Tax System 深入了解瑞士的稅收制度Companies with investments in shares,bonds or investment funds that exceed a total statutory book value of CHF 10m qualify as a securities dealer for Swiss stamp tax purposesThey need to declare and pay securities

23、 transfer tax on the acquisition and disposal of such investments.The rates are 0.3%for foreign investments and 0.15%for domestic investments.There are various exemptions,as for intra-group transfers,share-buy backs,reorganizations,etc.Securities transfer taxShare-issuance tax/capital contribution t

24、axEY CH CN Business Desk12 瑞士對直接股東增加的股本（包括向股本溢價賬戶的出資）征收1%的稅。有多種公認的規劃方案可以規避1%的稅率，比如來自控股公司的出資。此外，將重要股權出資給瑞士公司也免征1%稅。Switzerland levies a 1%duty on share-capital increases incl.contributions to the share premium account that are made by direct shareholders.There are various accepted planning options to

25、 avoid the 1%,like contributions from a grand-parent company.Additionally,the contribution of significant shareholdings to a Swiss company is exempt from the 1%.股份發行稅股份發行稅/資本出資稅資本出資稅 對股票、債券或投資基金進行投資，且法定賬面總價值超過1000萬瑞士法郎的公司作為證券交易商負有繳納瑞士印花稅的義務。相關證券交易商需要申報并繳納購買和處置此類投資的證券轉讓稅。海外投資的稅率為0.3%，國內投資的稅率為0.15%。免稅

26、情形包括集團內部轉讓、股份回購、重組等。證券轉讓稅證券轉讓稅3.23.3Insights into Switzerlands Tax System 深入了解瑞士的稅收制度Switzerland is committed to introduce the OECD Pillar 2 minimum taxes.Switzerland will likely introduce the Income Inclusion Rule(IIR)and a Qualified Domestic Minimum Top-up Tax(QDMTT)as of 1 January 2024.It is curr

27、ently open whether Switzerland will also introduce an Undertaxed Payment Rule(UTPR).In any case,this will not happen before 2025.The Swiss authorities are currently working on the details of the Pillar 2 minimum taxes.The objective is to be OECD-compliant but also to reduce the administrative burden

28、 for the companies as far as possible and to minimize adverse tax implications by using as many elections as possible.Several cantons are also working on new solutions to maintain and further improve the attractiveness of Switzerland as a business location(e.g.financial support for R&D activities,no

29、n-fiscal incentives,etc.).Swiss tax authorities are generally open to discuss OECD-compliant planning options to mitigate the impact of the Pillar 2 regulations.Switzerland and the OECD Pillar 2 minimum taxesEY CH CN Business Desk13 瑞士致力于引入經合組織支柱二最低稅。瑞士可能會從2024年1月1日起引入收入包含規則（IIR）和國內最低補足稅（QDMTT）。2025

30、年之后，瑞士是否還會引入低稅率支付規則（UTPR），目前尚無定論。瑞士當局目前正在制定支柱二最低稅率的細節。其目標是與經合組織保持一致，同時盡可能減輕公司的行政負擔，并通過盡可能多的選擇將不利的稅務影響降至最低。一些州還在研究新的解決方案，以保持并進一步提高瑞士作為商業地點的吸引力（例如對研發活動的財政支持、非財政激勵措施等）。瑞士稅務機關通常愿意討論符合經合組織要求的規劃方案，以減輕支柱二法規的影響。瑞士和經合組織支柱二最低稅率瑞士和經合組織支柱二最低稅率3.4Tax Benefits 稅收優惠14Tax benefits 稅收優惠In addition to low headline ta

31、x rates,Switzerland also provides for:Full participation relief(no subject to tax rules)Unrestricted loss carry forward(unlimited in case of a financial restructurings,for 7 years otherwise)Unilateral exemption of foreign branch profits,but losses of foreign branches can be offset in SwitzerlandNo i

32、nterest barrier rulesTax expenses are tax deductibleGenerous thin cap rules/safe harbour interest rulesFull amortization of assets(including acquired goodwill)Tax holiday for up to 10 yearsFully amortisable tax step-up of hidden reserves(FMV less BV)on business incl.goodwill upon migration(“entry st

33、ep-up”)Additional tax relief of up to 70%at cantonal level leading to CIT rates as low as 9%through:Patent boxR&D super deduction(up to 150%)Notional interest deduction on equityHeadline CIT rates between 11%14%in most cantonsCantons where the corporate income tax rate is above the Swiss average(14.

34、10%)企業所得稅率高于瑞士平均水平14.10%的州Cantons where the corporate income tax rate is below the Swiss average(14.10%)企業所得稅率低于瑞士平均水平14.10%的州EY CH CN Business Desk15除了低稅率外，瑞士還提供以下稅收優惠：全額參與減免（不受稅收規則限制）不受限制的虧損結轉（在財務重組的情況下無限制，否則為7年）單方面豁免外國分支機構的利潤，但外國分支機構的虧損可在瑞士抵消無利息障礙規則稅務支出可減稅寬松的資本弱化/安全港利息規則資產（包括收購的商譽）全額攤銷長達10年的免稅期企業

35、遷移時，包括商譽在內的隱性儲備金（市值減去賬面價值）可全額攤銷遞增稅率（“進入遞增稅率”）州一級的額外稅收減免高達70%，從而使企業所得稅稅率可通過以下方式降至9%：專利盒研發費用加計扣除（最高150%）股權名義利息扣除大多數州的企業所得稅在大多數州的企業所得稅在11%-14%之間之間4.1Tax benefits 稅收優惠Tax neutral reorganization schemes available(merger,demerger,book value transfers,etc.)No non-resident capital gains tax Except for real

36、estate companies and dormant companiesNo change of ownership rulesMigration to Switzerland possible with legal continuityTax neutral disclosure of hidden reserves incl.goodwill(step-up)upon migration and subsequent amortization over up to 10 yearsReorganizationsCooperative and responsive relationshi

37、p with tax authoritiesAdvance tax rulings available on short notice and free of chargeEasy access to APA/MAPSwitzerland is fully committed to an internationally accepted,sustainable and competitive tax system(pliant Pillar 2 implementation)Relationship with tax authoritiesEY CH CN Business Desk16 與稅

38、務機關保持合作和響應迅速的關系 提供及時且免費的預先稅務裁定 輕松訪問APA（預先定價協議）/MAP（爭端解決機制）瑞士全面致力于建立一個國際認可、可持續和具有競爭力的稅收體系（包括合規的支柱二實施）與稅務機關的關系與稅務機關的關系 提供稅收中立的重組計劃（合并、分立、賬面價值轉讓等）無非居民資本利得稅（房地產公司和休眠公司除外）無所有權變更規定 可遷移至瑞士并保持法律連續性 在遷移時以稅收中立的方式披露隱藏儲備金，包括商譽（升值）以及隨后長達10年的攤銷期重組重組4.24.3EY Switzerland China Business Desk安永瑞士安永瑞士-中國海外投資業務部中國海外投資業

39、務部17EY Team of China Experienced Professionals 精通中國業務的資深顧問團隊EY CH CN Business Desk18Hubert StadlerPartnerInternational Tax&Transaction Services/Transfer PricingErnst&Young AG合伙人，國際稅務/轉讓定價+41 58 286 49 41 Zoe Qianhua XiongManager Transaction Strategy&ExecutionErnst&Young AG經理，博智隆-交易戰略與執行+41 58 286 37

40、 Zhidong AndreyManagerIndirect TaxErnst&Young AG經理，間接稅+41 58 286 43 Effie ZY WangManagerAssurance,AuditErnst&Young AG經理，審計服務+41 58 286 51 Xiao D ChiStaff/AssistantAuditErnst&Young AG顧問，審計服務+41 58 286 53 80 xiao-Aurora AureliWorking StudentMarkets&Business DevelopmentErnst&Young AG在職學生，市場和業務發展+41 58

41、286 33 Marcel BlchlingerManagerIndirect Tax/Global TradeErnst&Young AG經理，間接稅/全球貿易+41 58 286 30 Manule StoercklSenior ConsultantIndirect TaxErnst&Young AG高級顧問，間接稅+41 58 286 47 Zihao LiaoSenior ConsultantTechnology ConsultingEY Consulting GmbH高級顧問，技術咨詢+49 891 433 116 AUDIT&ASSURANCEInsight into the Sw

42、iss financialreporting and accountingstandardsProvide high-quality audits topromote transparency and trustTo assist in acquiring fundingfrom local stakeholders via theoptimization of internal systems.Leveraging EY competencies in all service lines of:Support to navigate the localtax systems,data law

43、s,and legal requirementsThese legal requirementsinclude incorporationservices,support in corporate law,labor and employment lawTAX&LEGALTo aid in cross bordertransaction,to create and implement business strategies(i.e.establish localparternships,and supply chaindiversification and management)CONSULT

44、INGSTRATEGY&TRANSACTION(SAT)Tailored solutions for culture adaptation,talent support,social costs,or work authorization for your business entity in SwitzerlandWe assist clients in M&A transactions,that includes fundingstrategies,expanding and divesting in businesses in SwitzerlandPEOPLE ADVISORY SER

45、VICES(PAS)Effie ZY WangE-Mail:Xiao D ChiE-Mail:xiao-Hubert StadlerE-Mail:Zhidong AndreyE-Mail:Jan WongDirectorTax,PAS,Mobility StandardErnst&Young AGPhone:+41 58 286 3080E-Mail: How do we aid Chinese companies in their endeavors in Switzerland?OurService OfferingsEY CH CN Business DeskZoe Qianhua Xi

46、ong E-Mail:Marcel BlchlingerE-Mail:Zihao LiaoE-Mail:Manule StoercklE-Mail:19審計和鑒證審計和鑒證 深入了解瑞士財務報告和會計準則 提供高質量的審計，提高透明度和信任度 通過優化內部系統，協助從當地利益相關方獲得資金我們的業務范圍覆蓋了安永的全部業務線：提供當地稅務系統、數據法律和法律要求方面的支持 這些法律要求包括公司注冊服務、公司法支持、勞動和就業法稅務和法務稅務和法務 協助跨境交易，制定和實施業務戰略（即建立當地合作伙伴關系，以及供應鏈多元化和管理）商業咨詢商業咨詢戰略與交易戰略與交易為您在瑞士的商業實體量身定制本

47、土化策略、人才支持、企業社會責任或工作許可解決方案 我們協助客戶在瑞士進行并購交易，包括融資戰略、企業擴張和撤資業務。人力資本咨詢人力資本咨詢Effie ZY WangE-Mail:Xiao D ChiE-Mail:xiao-Hubert StadlerE-Mail:Zhidong AndreyE-Mail:Jan Wong總監稅收、人力資本咨詢、人員海外派遣Ernst&Young AGPhone:+41 58 286 3080E-Mail: 我們如何幫助中國企業在瑞士開展業務？我們的業務范圍EY CH CN Business DeskZoe Qianhua Xiong E-Mail:Marc

48、el BlchlingerE-Mail:Zihao LiaoE-Mail:Manule StoercklE-Mail:20Thank you謝謝謝謝21安永|建設更美好的商業世界安永的宗旨是建設更美好的商業世界。我們致力幫助客戶、員工及社會各界創造長期價值，同時在資本市場建立信任。在數據及科技賦能下，安永的多元化團隊通過鑒證服務，于150多個國家及地區構建信任，并協助企業成長、轉型和運營。在審計、咨詢、法律、戰略、稅務與交易的專業服務領域，安永團隊對當前最復雜迫切的挑戰，提出更好的問題，從而發掘創新的解決方案。安永是指 Ernst&Young Global Limited 的全球組織，加盟該全球組織的各成員機構均為獨立的法律實體，各成員機構可單獨簡稱為“安永”。Ernst&Young Global Limited 是注冊于英國的一家保證（責任）有限公司，不對外提供任何服務，不擁有其成員機構的任何股權或控制權，亦不擔任任何成員機構的總部。請登錄 。2024 Ernst&Young LLP.版權所有。2011-3619839ED None本材料是為提供一般信息的用途編制，并非旨在成為可依賴的會計、稅務、法律或其他專業意見。請向您的顧問獲取具體意見。