Company tax 0%-5% until 2020 * No taxation on dividends or interests * Company incorporation 2 weeks * Share Capital Lda: 5.000 € * EU VAT No. * VAT 16%.
Company tax 17% * No taxation on dividends or interests * Company incorporation within one day * Share capital Pte. Ltd: 1 S$ * VAT 7% * Further incentives and tax benefits.
Company tax 5% after tax refund * No taxation on dividends or interests * Company incorporation within one day * Share capital Ltd: 1.250 €, minimum 250 € * EU VAT No. * VAT 18%.
Company tax below 13% * Company incorporation within a few days * Share capital GmbH: 20.000 CHF * VAT 8% * Further incentives and tax benefits.
Switzerland
The business location of Appenzell Ausserrhoden
In the small canton of 243 sq. km (93.8 sq. miles), businesses enjoy all the location advantages of Switzerland – and of the region of Lake Constance. According to a study, the attraction of Appenzell Ausserrhoden is above average for the country. Whether in the Hinterland between Herisau and Säntis, in the central area between Teufen and Trogen (near St.Gallen) or in the area near Lake Constance: growth starts with Ausserrhoden.
Small, yet a dream.
Nature and the culture of the Appenzell region are world famous, contributing to a high quality of life. Talking of ‘high’: at 2,502 metres (8,208 ft.) above sea level our Säntis is the highest mountain in eastern Switzerland.
Small, yet central.
Appenzell Ausserrhoden is situated in the region of Lake Constance in the centre of the high-tech triangle of Stuttgart-Munich-Milan.
Small, yet well integrated.
What contributes to our good strategic location is a closely interwoven public transport system with rail and bus links, in addition to well consolidated road connections to towns and airports.
Small, yet favourable for taxation.
As a lean canton, our tax levy on companies and private individuals is low and stable. With 6%, the profit tax at canton level is one of the lowest in Europe.
Small, yet productive.
Of all things, small-tomedium size companies find in Appenzell Ausserrhoden, a business location with an exceedingly robust infrastructure, an attractive cross-border labour market, liberal labour laws and a policy that is very much on the side of entrepreneurial activity.

