Country of incorporation (registered office) Switzerland Afghanistan Albania Algeria Andorra Angola Anguilla Antigua & Barbuda Argentina Armenia Aruba Australia Austria Azerbaijan Bahamas Bahrain Bangladesh Barbados Belarus Belgium Belize Benin Bermuda Bhutan Bolivia Bosnia and Herz. Botswana Brazil British Virgin Islands Bulgaria Burkina Faso Burundi Cambodia Cameroon Canada Cayman Islands Central African Rep. Chad Chile China Colombia Congo Costa Rica Côte d'Ivoire Croatia Cuba Curaçao Cyprus Czechia Dem. Rep. Congo Denmark Dominica Dominican Rep. Ecuador Egypt El Salvador Eq. Guinea Eritrea Estonia Eswatini Ethiopia Fiji Finland France Gabon Georgia Germany Ghana Gibraltar Greece Grenada Guatemala Guernsey Guinea Guyana Haiti Honduras Hong Kong Hungary Iceland India Indonesia Iran Iraq Ireland Isle of Man Israel Italy Jamaica Japan Jersey Jordan Kazakhstan Kenya Kosovo Kuwait Kyrgyzstan Laos Latvia Lebanon Lesotho Liberia Libya Liechtenstein Lithuania Luxembourg Madagascar Malawi Malaysia Mali Malta Mauritania Mauritius Mexico Moldova Monaco Mongolia Montenegro Montserrat Morocco Mozambique Myanmar Namibia Nepal Netherlands New Zealand Nicaragua Niger Nigeria North Korea North Macedonia Norway Oman Pakistan Panama Papua New Guinea Paraguay Peru Philippines Poland Portugal Puerto Rico Qatar Romania Russia Rwanda S. Sudan Saint Lucia San Marino Saudi Arabia Senegal Serbia Seychelles Sierra Leone Singapore Sint Maarten Slovakia Slovenia Solomon Is. Somalia South Africa South Korea Spain Sri Lanka St Kitts & Nevis St Vincent & Grenadines Sudan Suriname Sweden Syria Taiwan Tajikistan Tanzania Thailand Togo Trinidad and Tobago Tunisia Turkey Turkmenistan Turks and Caicos Islands Uganda Ukraine United Arab Emirates United Kingdom United States Uruguay US Virgin Islands Uzbekistan Vanuatu Venezuela Vietnam Yemen Zambia Zimbabwe
Company's place of effective management Switzerland Afghanistan Albania Algeria Andorra Angola Anguilla Antigua & Barbuda Argentina Armenia Aruba Australia Austria Azerbaijan Bahamas Bahrain Bangladesh Barbados Belarus Belgium Belize Benin Bermuda Bhutan Bolivia Bosnia and Herz. Botswana Brazil British Virgin Islands Bulgaria Burkina Faso Burundi Cambodia Cameroon Canada Cayman Islands Central African Rep. Chad Chile China Colombia Congo Costa Rica Côte d'Ivoire Croatia Cuba Curaçao Cyprus Czechia Dem. Rep. Congo Denmark Dominica Dominican Rep. Ecuador Egypt El Salvador Eq. Guinea Eritrea Estonia Eswatini Ethiopia Fiji Finland France Gabon Georgia Germany Ghana Gibraltar Greece Grenada Guatemala Guernsey Guinea Guyana Haiti Honduras Hong Kong Hungary Iceland India Indonesia Iran Iraq Ireland Isle of Man Israel Italy Jamaica Japan Jersey Jordan Kazakhstan Kenya Kosovo Kuwait Kyrgyzstan Laos Latvia Lebanon Lesotho Liberia Libya Liechtenstein Lithuania Luxembourg Madagascar Malawi Malaysia Mali Malta Mauritania Mauritius Mexico Moldova Monaco Mongolia Montenegro Montserrat Morocco Mozambique Myanmar Namibia Nepal Netherlands New Zealand Nicaragua Niger Nigeria North Korea North Macedonia Norway Oman Pakistan Panama Papua New Guinea Paraguay Peru Philippines Poland Portugal Puerto Rico Qatar Romania Russia Rwanda S. Sudan Saint Lucia San Marino Saudi Arabia Senegal Serbia Seychelles Sierra Leone Singapore Sint Maarten Slovakia Slovenia Solomon Is. Somalia South Africa South Korea Spain Sri Lanka St Kitts & Nevis St Vincent & Grenadines Sudan Suriname Sweden Syria Taiwan Tajikistan Tanzania Thailand Togo Trinidad and Tobago Tunisia Turkey Turkmenistan Turks and Caicos Islands Uganda Ukraine United Arab Emirates United Kingdom United States Uruguay US Virgin Islands Uzbekistan Vanuatu Venezuela Vietnam Yemen Zambia Zimbabwe
Canton of the company's seat (profit tax) Aargau — 15.1% Appenzell Inner Rhodes — 11.5% Appenzell Outer Rhodes — 13.0% Basel-City — 13.0% Basel-Country — 18.0% Bern — 20.5% Fribourg — 13.9% Geneva — 14.0% Glarus — 12.3% Grisons — 14.0% Jura — 16.0% Lucerne — 12.2% Neuchâtel — 13.6% Nidwalden — 12.0% Obwalden — 12.7% Schaffhausen — 13.8% Schwyz — 14.1% Solothurn — 15.3% St. Gallen — 14.5% Thurgau — 13.2% Ticino — 19.2% Uri — 12.6% Valais — 17.0% Vaud — 14.0% Zug — 11.8% Zurich — 19.7%
Currency of the company accounts CHF EUR USD GBP
KS 28 valuation model Model 1 — years n and n−1, latest doubled Model 2 — years n, n−1, n−2, equal weight
Canton default — Model 1: AG AI AR BE BL BS FR GL GR JU LU NW SH SO SZ TI UR VS ZH; Model 2: GE NE OW SG TG VD ZG. The company may elect the other model (binding for 5 years).
A blank / 0 year counts as zero profit.
Capitalisation rate 10.00 % for CHF (KS 28, valuation year 2025)
Ownership %
Minority holding (<50 %) — 30 % discount Swiss practitioner method: (2 × earnings value + net assets) / 3. Or enter the taxable value directly. Counts as wealth in every scenario.
Exit valuation (market value, for exit taxes) Practitioner method (KS 28 formula, no minority discount) — tax office default Book value only — goodwill tied to me Profit × multiple
Exit taxes use a market value, not the KS 28 wealth formula. Owner-dependent goodwill (your clients, your work) is not transferable — then choose book value. Paid-in capital + KER are repaid free of the 35% withholding tax.