De Briel-Hastings Holding AG is a Swiss Holding Company, operating as an Investment Company, investing in business ventures and other companies – all of which
- are domiciled and operating outside of Switzerland,
- contribute to the goal set out here above,
- and subscribe to the same relentless pursuit of our vision, value and targets as we at the Holding level.
This formal structure delivers significant fiscal advantages: the Company can continue to benefit from the Swiss Holding Privilege. Based on the information regarding future amendments of the fiscal structure, it is certain that DB-H can continue to operate under this structure till at least 1st January 2024.
It means that revenues will be taxed at a reduced rate of 8% on Federal Tax while the Cantonal and other corporate and income/revenue based taxes are nil. The Capital-tax rate is reduced from 0.75 to 0.15%. Capital Gains remain free.
In practical terms, this means that the Company, as Holding, will continue to operate as Investment Company with significant participations (which can be up to 100%) exclusively in non-Swiss business ventures, which are managed at arms length basis.