This limited liability company, with its registered office in Sarnen, Switzerland, was established on December, 2011.
The company’s primary objective is the provision of consulting and management services, alongside trading in CO2 emission certificates. Any additional or ancillary purposes are detailed in the company’s articles of association.
The company’s share capital is CHF 20,000.00, divided into 20 shares of CHF 1,000.00 each.
The company has a current account with the Federal Office for the Environment in Switzerland.
Switzerland has a highly decentralized tax system, with taxes levied at three levels: federal, cantonal, and communal. This means that the overall tax burden can vary significantly depending on the canton and even the specific municipality (commune) within that canton.
Sarnen is the capital of the Canton of Obwalden, which is known for having a very attractive tax environment, often ranking among the cantons with the lowest tax rates in Switzerland.
Here’s a breakdown of taxation in Sarnen/Obwalden:
1. Federal Tax (Direct Federal Tax):
- Income Tax (Individuals): The federal income tax is progressive, with a maximum overall rate of 11.5%. For married taxpayers, the tax rate is applied to 50% of their combined income (known as “splitting”).
- Corporate Income Tax: The direct federal corporate income tax rate is a flat 8.5% on net profit. Due to the deductibility of income and capital taxes, the effective federal corporate tax rate is approximately 7.83%.
