Avoiding Tax Pitfalls When Acquiring a Vintage AG or GmbH | RB Swiss Group
Avoiding Tax Pitfalls When Acquiring a Vintage AG or GmbH
Buying a vintage AG or GmbH (also known as a shelf company) is one of the fastest ways to establish a business presence in Switzerland. Instead of waiting for a new company to be incorporated, you can begin operations almost immediately. However, it is essential to ensure the company does not come with hidden tax liabilities.
At RB Swiss Group, we assist clients with the acquisition of ready-made Swiss companies through our Vintage Company service:
Before completing the purchase, confirm that the company has fulfilled all corporate tax obligations. Review tax returns, cantonal tax assessments, and ensure there are no outstanding taxes or penalties. Even dormant companies may still have filing requirements, making tax due diligence an important step.
Check VAT and Financial Records
If the company has been VAT-registered, verify that all VAT returns have been submitted correctly and that no outstanding liabilities exist.
You should also review the financial statements for hidden obligations, deferred tax positions, or unusual accounting entries. A professional review can identify potential risks before ownership changes.
Further guidance on Swiss VAT requirements is available from the Swiss Federal Tax Administration (FTA):
A vintage AG or GmbH offers speed and convenience, but only when supported by proper due diligence. Verifying tax compliance, reviewing financial records, and examining company documentation can help you avoid unexpected liabilities and begin operating with confidence.
If you are planning to establish a new business instead, RB Swiss Group also provides comprehensive Company Formation in Switzerland services: