Switzerland – a favourable location for managers of hedge fund and private equity fund structures |
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Background
For fund managers looking for greener pastures, Switzerland may be an obvious answer.
Key findings
- Switzerland is an onshore location with low taxation
- Switzerland provides a stable economic and political environment and a high quality of life.
- Switzerland understands the importance of the hedge fund/private equity industry for the financial sector
- Tax free carried interest and low taxation of performance fees are possible under proposed new regulations
- Advance ruling practice provides certainty regarding the tax treatment of structures and individuals
- Tax friendly environment and business minded tax authorities allow for tailor made solutions

Switzerland – a favourable location for managers of hedge fund and private equity fund structures
