Could you please update the thread with your findings if a branch can indeed distribute profits directly to the shareholders?
Could you please update the thread with your findings if a branch can indeed distribute profits directly to the shareholders?
sorry to ask and if you already mentioned that. Are you located in Switzerland or is it only your holding company?antrock333 said:
Though it doesn't really makes sense to me and I am currently in the process of double checking that, as I myself looking to restructure my Swiss holdings.
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A branch can't distribute profits directly to shareholders, profits first needs to be transferred to the head company and then to the shareholders.
Do you know if in the "patent box" are included licensing / franchising deals?antrock333 said:
Since 2020 there is "patent box" in place where profits from patents and comparable rights are taxed at a lower rate. The discount may not exceed 90% and each canton may put a lower discount in place. For example canton Lucerne plans only 10% discount. Non-patented inventions and copyrighted software do not qualify for the patent box.
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Ok this answers the "relief limitation" columnantrock333 said:
In Lucerne the tax relief due to the patent box and the additional deductions for R&D may not exceed 70 percent of the taxable profit.
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This is how i understand it as wellJustAnotherNomad said:
the dividend taxation column tells you how much of the dividends paid out you pay taxes on. You pay out 100k - if it says 50% there, you only pay tax on 50k
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