Netherlands vs Switzerland for your structure

Where Switzerland wins

Switzerland has been stable for centuries. The cantons compete with each other, so combined rates are between roughly 12% (Zug and central cantons) and 21%. Switzerland also has strong banks and wealth managers, and a lump-sum tax regime for wealthy people who relocate there. It suits private fortunes. It also suits businesses that already trade commodities in Geneva or work in pharma in Basel.

The Swiss withholding tax and the EU single market

The 35% withholding tax. Switzerland levies a withholding tax of 35% on dividends at source. You can reclaim or reduce it under tax treaties. Qualifying EU parent companies can use the agreement between Switzerland and the EU. Each dividend still means extra administration. In the Netherlands, the standard rate is 15%, and 0% for qualifying EU parent companies. There is zero standard withholding tax on interest and royalties. The single market. Switzerland trades with the EU through bilateral agreements. It is outside the customs union and the EU licence passport system. The EU roles include the importer of record, product responsibility (GPSR) and the carbon border levy (CBAM) declarant. Each role needs a company in the EU. See the overview of EU roles.

Combining Switzerland and the Netherlands

A common structure has a Swiss company for private wealth and Swiss business, and a Dutch BV for the EU business. Often there is also a Dutch holding as the parent company of the group. From a shareholding of 5%, the participation exemption covers dividends and sale gains. The EU directives also apply, because the Netherlands is an EU member. You can compare all points in the master table. For the holding question alone, see best country for a holding.

Frequently asked questions

Is Switzerland or the Netherlands better for a company in 2026?

Switzerland suits private wealth and businesses based in Switzerland. It has cantonal rates from about 12% and a very stable system. The Netherlands suits businesses that operate in the EU. It is part of the EU single market and has about 100 treaties. It also has the participation exemption and 0% withholding tax on qualifying payments within the EU. Groups often use both countries together.

What is the Swiss 35% withholding tax?

Switzerland withholds 35% tax on dividends at source. Qualifying parent companies can reclaim or reduce it under tax treaties and the agreement between Switzerland and the EU. It still means extra administration for every dividend. In the Netherlands, the standard rate is 15%, and 0% for qualifying EU parent companies. Interest and royalties have a standard withholding rate of zero.

Can a Swiss company sell into the EU?

Yes, for goods, through the bilateral agreements between Switzerland and the EU. The EU roles still need a company established in the EU. These are the importer of record, the product safety responsible person (GPSR), packaging registration (EPR), the carbon border levy declarant (CBAM) and licence passports. A Dutch BV can take on these roles.

Which cantons have the lowest rates?

Zug and several central cantons have the lowest rates, with combined federal and cantonal rates from roughly 12%. Zurich and Geneva have higher rates. Also compare the withholding tax on dividends and access to the EU single market.