Switzerland

Corporate - Branch income

Last reviewed - 16 January 2024

Foreign legal entities having a branch in Switzerland are subject to limited taxation in Switzerland. Such branches generally qualify as PEs in line with the OECD Model Tax Convention on Income and Capital. The branch's income is, in general, subject to the same CIT rules that apply for Swiss corporations. It is worth noting that there is no Swiss withholding tax (WHT) on profit transfers from the Swiss branch to its foreign head office.