Informative Guide - Stabio · 2018-11-06 · Informative Guide to Doing Business in Canton Ticino Economic Promotion Office Sezione della promozione economica Viale Stefano Franscini

Informative Guide to Doing Business in Canton Ticino

Economic Promotion OfficeSezione della promozione economica

Viale Stefano Franscini 17 - CH - 6501 Bellinzona Phone: +41 (0)91 814 35 41 Fax: +41 (0)91 814 44 57 Email: [email protected] www.copernico.ch

Republic and Canton Ticino

Department of finance and economy

Repubblica e Cantone Ticino

Dipartimento delle finanze e

dell’economia

Economic Promotion Office

Sezione della promozione economica

Viale Stefano Franscini 17 – CH-6501 Bellinzona

Phone +41 (0) 91 814 35 41

Fax +41 (0) 91 814 44 57 E-mail [email protected]

www.copernico.ch

1COPERNICO - Canton Ticino Regional Marketing Programme

Chp. 1 Introduction Part 1 EconomicPromotionoftheCantonofTicino 5 2 TheCantonofTicinoinFigures 6 Chp. 2 Labour Market

Part 1 WorkConditions 11 2 WorkPermitsforForeignWorkers 13 Chp. 3 Education, Research and Development

Part 1 UniversitiesandSchoolsofAppliedSciences 17 2 WorkPermitsforForeignWorkers 19 Chp. 4 Establishing a New Business

Part 1 EnergyandWater 25 2 Real-EstateMarket 26 3 IndustrialZones 29 4 Associations 31 5 ArbitrationandConciliationforCompanies 33 6 SimplifiedCustomsProceduresandCustomsDuties 34 7 TechnicalObstaclestoTradeandInsuranceCoverageofExportRisks 36 Chp. 5 Taxes

Part 1 CorporateLaw 39 2 DirectTaxes:Individuals 43 3 DirectTaxes:Corporateentities 44 4 IndirectTaxes 46 Chp. 6 State Financial Support

Part 1 CantonalIncentivestoCompanies 49 2 FederalIncentives 50 3 EmploymentandTrainingIncentives 52

Disclaimer

Content of this document

Thecontentsofthisguideareprovidedsolelyforinformationpurposes.TheOfficeforPromotionandConsultancywillinnocasebeheldresponsiblefornews,informationordatasuppliedbythirdparties.

Publicationdate:May2009

Summary


1. Introduction


1. Economic Promotion of the Canton of Ticino1Who we are

TheEconomicPromotionOffice(Sezionedellapromozi-oneeconomica)ispartoftheTicinoCantonaladminis-tration,undertheDepartmentofFinanceandEconomy.Itisattheserviceoflocalandforeignbusinesspeople.Its principal function is to act as consultant and inter-mediarybetweentheworldofbusinessandthepublicsector.TheOfficeofferspotentialentrepreneursconsult-ingservicesandassistancesettingupnewbusinesses,whichallowsmoreeffective interactionbetween inves-torsandpublic institutions. Ithelpstosimplifybureau-cratic formalities, reducewaitingperiodsandmakeef-ficientuseofstateservices.

Aims

The Economic Promotion Office undertakes initiativesaimedat:• ImprovingtheCantonaleconomythroughpromotional

activitieswithintheCantonofTicino;• Improving the Canton’s visibility abroad, increasing

awarenessoftheinvestmentpotentialinTicino;• Actingasadvisorandintermediarybetweenthepublic

andprivatesectorsbyservingasaone-stop-shop

Services

TheOfficeisatthedisposalofallcompaniesandservicefirmsfor:• Consultancyandsupportprovidedbythestatetoall

businesses,freeofcharge;• Informationonemploymentlegislationandconditions• Assistance locating available properties or industrial

buildings;• ContactwiththeCantonaladministrationandwithfed-

eralandmunicipalauthorities.

Copernico

For several years now, the local authorities have beentakingmeasurestoattractnewindustrialcompaniesbycontinually improving macroeconomic conditions andundertakingterritorialmarketinginitiatives.Theobjectivewastopromotethelocaleconomyandim-provethevisibilityofTicinoabroad,increaseawarenessofinvestmentpossibilitiesandencouragethecreationofnewenterprises.

Instruments

Cantonal Law for Economic Innovation (L-inn)

TheCantonalLawforEconomicInnovation isthe legalbasisguaranteeingfinancialsupporttocompanies.Thesupportconsistsof:• TaxexemptionsonaCantonal leveloveraperiodof

upto10years;• Grantscoveringup to25%of thecostof innovative

investments;• Contributionstoemployeetraining.

Federal Law on Regional Policy

Atthefederallevel,acompanymaybenefitfromeasytaxtermsforfederaltaxprovideditislocatedwithinthegeo-graphicboundariesimposedbytheOrdinanceregardingdeterminationofareasforapplicationofspecialtaxterms(Ordinanceno.901.022.1)andtheCantonagreesonspe-cial tax terms in itsown legislation. InTicino, this takesplacethroughtheLawforeconomicinnovation(L-inn).

ItispossibletoaccumulateincentivesonbothCantonalandfederallevels.Beneficiariesareindustrialcompaniesandservicecompanies related to industrialproductionwhichintroduceinnovationstoproducts,services,pro-ductionprocessesororganisation.

For further information

Ecomonic Promotion OfficeSezione della promozzione economicaVialeStefanoFranscini17CH-6501BellinzonaPhone: +41(0)918143541Fax: +41(0)918144457Email: [email protected]/promozione-economica

6 COPERNICO - Canton Ticino Regional Marketing Programme

Territory and population Totalarea(sq.km) 2’812Residentpopulation 324’000Nationality Swiss 74% Foreigners 26%Connections Lugano-Milan(70km) 1h Lugano-Milan-MalpensaInternationalAirport(50km) 45min. FlightfromLuganotoZurich(250km) 45min.

Labour Market Jobs 167’000 ofwhichintheprimarysector 4’000 ofwhichinthesecondarysector 45’000 ofwhichinthetertiarysector 118’000Employeesbrokendownbynationality Swiss 57% foreign(includingcross-bordercommuters:36’000) 43%Unemploymentrate(04/2009) 4.5%Weeklyworkinghours(average) 42

Finance Industrial-mortgageinterestrate(approximatefigure) 3.5-4%Taxpayablebyanoperationaljoint-stockcompany(average) 20%VAT:maximumrate 7.6%BanksintheCantonofTicino 77 ofwhichforeignbanks 45 Economy and standard of life RevenueperinhabitantinCHF 41’000Import/export: totalimportsofgoodsinmillionsofCHF 8’300 totalexportsofgoodsinmillionsofCHF 7’300Companies(secondaryandtertiary),number 19’000Transportation:vehiclesper1000Inhabitants 603Tourism: hotelbeds(hotels,garnis,pensions) 21’000 overnightstaysinhotels 2’600’000 rateofovernightstaysofforeignersasa% 45%Healthcare:Inhabitantsperpracticingphysician 510

Higher education University:4faculties -AcademyofArchitecture -FacultyofCommunicationSciences -FacultyofEconomics -FacultyofInformaticsUniversityofSouthernSwitzerland(SUPSI) -4Institutes/13departmentsforAppliedSciences (includingIT,electronicsandeconomics)

For further statistical information, please visit: www.ti.ch/ustat

2. The Canton of Ticino in Figures1


2. The Canton of Ticino in Figures1

TheCantonofTicino,withanareaof2,812squarekilometres,i.e.6,8%ofthetotalareaofSwitzerland,istheonlyCantoninthecountrylocatedentirelysouthoftheAlps.ItisthenaturalentrypointtonorthernItalyand,sincethedevelopmentof thefirstEuropeancommercial traffic, ithasbeenthemaintransitrouteonthenorth-southEuropeanaxis.


2. Labour Market


Introduction

TheCantonofTicino labourmarketoffersapprox.167thousandjobs,27%ofwhichareinthesecondarysector(construction,metallurgyandmechanics,telecommuni-cations, IT, chemistryandpharmaceuticals)while71%areinthetertiarysector.Industrygenerates18%oftheCanton›sGDP,ascom-paredto16%forthefinancialsector.

Labour contracts

Employer/employeerelationsareregulatedbytheFed-eralLabourLaw,theSwissCodeofObligationsandcol-lectiveemploymentcontracts.Inparticular,theseregula-tionscoverthemaximumnumberofworkinghours,theminimumnumberofvacationdays,sickandmaternityleave,militaryserviceandseverance.TheregulationssetoutintheSwissCodeofObligationsallowgreatcontractualflexibility,leavingroomforsalarynegotiationsbetweentheparties.Therearecollectiveemploymentcontractsspecifiedbythepartiesconcerned(industrialassociationsandlabourunions)todetermineprofessionalcategories.

Average labour pattern

Switzerland is aworld leader inworkforceproductivity(valueaddedperworkhour),asillustratedbythefiguresbelow.Thefactorsresultinginthishighproductivityaresummedupinthetablebelow:

Annualworkingdays 260 daysPaidholidays 20/25 daysOfficialholidaysinTicino 9 daysAverageabsencesperyear 6 daysActualworkingdays 225 daysWeeklyworkinghours 42 hours

Very few working hours are lost since labour unrest ispracticallynon-existentandtherateofabsenteeismverymodest.

Overtime

TheLabourLawallowsanannualmaximumof170hoursperemployee.Daytimehoursare from6AM to8PM.Night-timework,startingat11PM,issubjecttoofficialapprovalandspecialregulations.

Termination

An employment contract may be cancelled by eitherparty,on thecondition that the termsofnoticeare re-spected.Terminationtermsotherthanthesemaynotbestipulatedeitherbytheemployerortheemployee,andiftheyarestipulated,theyapplyonlyiflonger.The employment relationship may be cancelled at anytimeduringthetrialperiodwithsevendays’advanceno-tice;thefirstmonthofworkisconsideredtobethetrialperiod.Exceptionsmaybeagreedoninwriting;thetrialperiodmaynotinanycaseexceedthreemonths.The employment relationship may be cancelled in thefirstyearofemploymentwithonemonth’sadvanceno-tice,fromthesecondtotheninthyearwithtwomonths’advancenotice,andrequiresthreemonths’advanceno-ticeafterthis.Thesegeneraltermsimposedbythecodeofobligationsmaybeamendedinwriting.

Wages and salaries

Wagesandsalariesarenegotiatedbetweenthepartiesorwithinthecollectiveemploymentframework.

1. Work Conditions2

Annual working hours

1861 18421752 1720 1710

1646 16321580

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Source: Location: Switzerland, State Secretariat for Economic AffairsFacts - March 2005 Edition

Working days lost per year per 1000 workers

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Annual working hours

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1. Work Conditions2Average annual gross payrolls

Industry •highlyqualified/ middlemanagement CHF75’000 •semi-qualified/qualified CHF60’000 •unqualified/unskilled CHF45’000 Administration •highlyqualified/ middlemanagement CHF100’000 •semi-qualified/qualified CHF65’000 •unqualified/unskilled CHF50’000

Source:Federalstatisticsoffice,Swisssurveyofsalarystructure

Wagedeductionsareconsideredstrictlyindicative.Thefigures may vary depending on type of qualification,business sector, age, work experience, labour marketandothermarketfactors.

Social security contributions

Socialsecuritycontributionsattheemployer’sexpense(whichdeterminethetotalcostofanemployee)amounttoapproximately17%ofthegrosssalary(seechartbe-low).

Social Services Employer’s Employee’s onus onus

OldAgeandDisabilityInsurance(AVS/AI) 5.05% 5.05%Retirement(LPP) 6.50%* 6.50%*FamilyAllowances(AF) 1.50%OccupationalHazardInsurance(LAINF) 1.50%*UnemploymentInsurance(AD) 1.50%*UnemploymentInsurance(AD) 1.00% 1.00%InsuranceAgainstLossofGain(incaseofillness)(APSM) 1.50%** 1.50%**Total 17.05% * 15.55% *

* Thesepercentagesrefertoanaverageandmayvarydepending on the worker›s age, the industrial acci-dentrisksinvolvedinhis/heractivity,andagreementssignedwithinsurancefirms.

** Notcompulsory.

Note:ratesshownwithoutanasteriskareestablishedbytheConfederation.

Example: Calculation of a monthly salary

Grossmonthlysalary CHF5000Netmonthlysalarytoemployee CHF5000-15.55% CHF4222Monthlycosttoemployer CHF5000+17.05% CHF5852

TheAgreementregardingfreecirculationofpeoplestip-ulatedbetweentheSwissConfederationandtheEuro-peanUnionpermitsanemployertohaveaworkerworktemporarily inanothercountry. In thiscase theworkeris still subject to the regulations in effect in the coun-trywherecontributionsarenormallypaidasasalariedworker,evenwhenworkingabroad.

Useful address

Social Insurance InstituteIstituto delle assicurazioni socialiViaGhiringhelli15aCH-6501BellinzonaPhone: +41(0)918219111Fax: +41(0)918219299Email: [email protected]/ias


Introduction

ThecomingintoforceonJune1st2002oftheBilateralAgreements,andof theAgreementon theFreeMove-mentofPersons(AFMP)inparticular,resultedinsignifi-cantchangestothelabourmarket.Basically,theformersystem inwhichtheauthoritiesdecidedonthe issuingofapermithasbeenreplacedwithasysteminwhichacitizenofaEuropeanUnion(EU)memberstateorofoneof thecountriesbelonging to theEuropeanFreeTradeAssociation(EFTA)exercisestherighttoentertheSwissterritory,residethereandtoseekemploymentasanem-ployeeorself-employedperson.

Agreement on the Free Movementof Persons (AFMP)

AsofJune1st2007thelimitonthenumberofresidencypermits issued to citizens of UE-15/AELS countries,MaltaandCyprusintendingtoexerciseatradeforprofitasemployeesorself-employedworkers inSwitzerlandwasabolished.Temporaryprovisionsregardingthelabourmarket(con-tingentmeasures,assignmentofpriority to localwork-ers,controlofsalaryandworkingconditions)arestillap-plicable tocitizensofmember stateswhich joined theEUonMay1st2004(UE-8);butthesepeopleenjoythenewstatusifself-employed.OnFebruary8th2009Swissvotersapprovedtherenew-aloftheAgreementontheFreeMovementofPersonsandtheprotocolextendingtheAgreementtoincludeRo-maniaandBulgaria.Forsevenyears,alimitationonthelabourmarketprofilewillremainineffectasrequiredbythetemporarymeasuresagreedonwiththesecountries.

Residence permits

Therighttotakeupresidenceisexercisedthroughtheissuingofworkpermits.Residencepermitsgranted topersons engaged in a remunerative activity are issuedupon presentation of an employment contract andarevalidthroughouttheSwissterritory.Thedurationofthesepermitsisdeterminedbythedurationoftheemploymentcontract.Morespecifically,asofJune1st2002,thefol-lowingpermitcategoriesenteredinforceforcitizensoftheEU/EFTAcountries:• Residencepermit(B-EU/EFTA)• Short-termresidencepermit(L-EU/EFTA)• Cross-bordercommuterpermit(G-EU/EFTA).

Residence permit (B-EU/EFTA)

• The foreign person must have a one-year or open-endedemploymentcontract;

• Permitduration:fiveyears;• Righttofamilyreunion;• Right to professional mobility (change of profession,

employer,etc.)throughoutthenationalterritory;• Righttoexerciseanindependentactivity.

Short-term residence permit (L-EU/EFTA)

• Employmentcontractoflessthanoneyear;• Permitdurationequivalenttothatoftheemployment

contract(renewable);• Righttofamilyreunion;• Righttogeographicandprofessionalmobilitythrough-

outthenationalterritory.

Cross-border commuter permit (G-EU/EFTA)

• The foreign person must have an employment con-tract;

• Thedurationoftheresidenceauthorisationissubjecttotheemploymentcontract:ifthecontractualdurationisequal toormorethan12months,aresidenceau-thorisationwillbegivenforfiveyears;ifthecontractualdurationis lessthan12months,anauthorisationwillbegivenforthedurationofthecontract;

• Obligation to return to the foreign residenceat leastonceaweek;

• Righttogeographicmobility;• Righttochangeworkplaceand/orprofession;• Righttoexerciseanindependentactivity.

Presentation of personal request for a work permit

Boththeemployerandtheforeignindividualmustsub-mit the personal request to the relevant Regional For-eigners’Officeontheofficialform.

Third-country citizens

In accordance with the new federal immigration legis-lation,citizensof thirdcountries (outside theEU/EFTA)mayobtainworkpermitsonly if theyarequalifiedspe-cialiststhatcannotbefoundontheSwissorEuropeanUnion labour markets. In such cases, authorisation isrequiredfromthefederalauthority(inadditiontoauthori-sationfromtheCantonaladministration).Thecompleteprocedurefortheissuingofsuchpermitsusuallytakesapproximatelyonemonth.

2. Work Permits for Foreign Workers 2


2. Work Permits for Foreign Workers2General request

Aforeignentrepreneurwhowouldliketoinitiateabusi-nessactivityintheCantonofTicinomaypresentagen-eralrequesttotheCantonauthorityincharge.Bymeansof this procedure, the entrepreneur is able to acquireaprior knowledgeof theworkpermit and immigrationdepartment’sopinionastotheissuingofthenecessaryworkpermit/s.

Thegeneralrequestmustcontainthefollowinginforma-tion:• Theapplicantorapplicants’personaldetails(CV);• Theapplicant/s›functionandremuneration;• DescriptionoftheactivitytobecarriedoutinTicino;• Strategic motivations and information regarding the

referencemarkets(suppliers,customers);• Estimated financial data of the company involved

(turnover,profits,employment,investments,etc.).

Provision of cross-border services(self-employed or posted workers)

Theprovisionof servicesconcernsemployment in thecontextofcontracts,includingtenderedcontracts,infa-vourofconsignorswithout transfer fromtheprovider›sdomicileorfromthecompany›spremises.EU/EFTAciti-zensbenefitfromthisrightwhentheyprovideservicesinSwitzerland.

Service provision in the context of special agreements

Individualswhoprovideservicesinsectorsinwhichspe-cialagreementsexistorareplannedbetweenSwitzer-land and the EU/EFTA (such as public calls for tenderandairandlandtraffic)areentitledtoobtainapermitforthedurationoftheservice,accordingtotheusualem-ploymentandsalaryconditionsinSwitzerland.

Provision of a service not covered by special agreements

A)Upto90(ninety)workingdays/calendaryear

Inthosesectorswherenospecialagreementsexistonserviceprovision,theAFMPprovidesfortherighttothecross-borderprovisionofservicesinanothercontractingstateforamaximumdurationof90(ninety)workingdayspercalendaryear.Activitycarriedoutduringaperiodofnotmorethaneightdayseverythreemonthsisauthor-ised without any permit or notification being required.Thisregulationdoesnotapplytoactivityintheconstruc-tion,civilengineeringorsimilarsectors,forwhichaper-mitisnecessaryinordertobeginremunerativeactivity.

B)Morethan90(ninety)days/calendaryear

Iftheserviceisprovidedformorethan90(ninety)work-ingdayspercalendaryear, thereexistsnoright to theobtainingofapermit.Therelevantauthoritiesarethere-forefreetodecidewhetherornottoissueEU/EFTAciti-zenswithtemporaryresidencepermitsorEU/EFTAresi-dencepermitsforthedurationoftheservice.

Third-country citizens

IfthepostedemployeeisacitizenofastatethatisnotanEU/EFTAmember,theemployeewillbeentitledtoapermitonlyif,priortotheposting,thepartyconcernedhasbeenadmittedtotheregularlabourmarketinanEUmemberstateforatleast12(twelve)months.Nopermitsareissuedforself-employedworkers.

Useful address

Permits and Immigration DepartmentSezione dei permessi e dell’immigrazioneForeigners’ Office - Ufficio degli stranieriQuartierePiazzaViaLugano4CH-6501BellinzonaPhone: +41(0)918147211Fax: +41(0)918147219Email: [email protected]/permessi


3. Education, Research and Development


University of Southern Switzerland (USI)

TheUniversityofLugano(UniversitàdellaSvizzeraItal-iana-USI)wasestablishedin1996andistheonlyItal-ian-languageUniversity inSwitzerland. It is an integralpartof theSwissuniversitysystem,butalsohascloseties to Italian universities, particularly those located inLombardy.The USI has four faculties: Communication Sciences,Economics, Information Science (in Lugano) and theAcademyofArchitecture(inMendrisio).CoursesattheFacultyofCommunicationSciencesfo-cusonmasteringscientifictheories,onthedevelopmentof communication techniques in business and societyandontheutilizationofbasiccommunicationtools.Thefacultytrainsspecialistswhowork inparticularsectorssuchasbusinesscommunications,financialcommuni-cationsandinstitutionalcommunications.The Faculty of Economics trains highly-qualified per-sonnel for theCantonaleconomy: thecycleof studiesincludes a six-month on-the-job training period and aone-year termofstudiesatanotheruniversityeither inSwitzerlandorabroad,inorderforstudentstoacquireamoreglobalvisionoftheirsectors.TheFacultyof InformationScienceaimstorespondtothe evolution of the profession and to the technologi-calrequirementsofthefieldsofworkandresearch.Thetraining itoffers ischaracterisedbyan interdisciplinaryapproach,learningbyprojectsandorientationtoappli-cationsectors.Thefacultyoperateswithinagrowingsci-entificcontextthankstoitsrelationshipswiththepoly-technicinstitutesinZurichandMilan,totheexistenceinSwitzerlandofhighlyqualifiedscientificinstitutesandtoitsinteractionwiththeUniversityofAppliedSciencesofSouthernSwitzerland.The Academy of Architecture offers a six-year pro-gramme of studies, including one year of professionalpractice.Notonlyarchitecturaldesignbutin-depthstudyofhis-tory,thehumanitiesandtechnicalandscientificstudiesarethepillarsofthecurriculum,providinganinterdisci-plinaryeducation.

University of Applied Sciences of Southern Switzerland (SUPSI)

Since1998,Swissuniversitiesofappliedscienceshavebeenofferingasecondtierofhighereducation,inaddi-tiontothatofferedbythefederalpolytechnicinstitutesanduniversities.Thequalityofbasicprofessionaltrain-ing, thesynergieswith localbusinessesandtheadop-tionofthephilosophyof“learningbydoing”guaranteesgraduatesinterestingprofessionalpossibilities.Theteachingmethodsinclude:• Full-timetrainingforthreeyears,ortrainingintandem

withprofessionalactivitiesforfouryears;• Continuing education courses and post-graduate

studiesinindustryandeconomy;• Applied research and development and technology

transfer,especially forsmallandmedium-sizedbusi-nesses.

SUPSIconsistsof4departments incorporatingseveralinstitutes:• The Department of Environment, Constructions and

Design(DACD),offeringprogrammesofstudyrangingfromarchitecturetocivilengineering;

• The Department of Business and Social Sciences(DSAS) for trainingandapplied research inBusinessEconomicsandSocialWork;

• TheDepartmentofHealth(DSAN)fortraininghealth-care professionals, nurses, ergotherapy and physi-otherapy;

• The Department of Innovative Technologies (DTI) forbasic education in information science, electronicsandtechnologyofmachinery; italso includes impor-tantinstitutessuchastheCIMInstituteforSustainabil-ityinInnovation(ICIMSI)andtheDalleMolleInstituteofStudiesinArtificialIntelligence(IDSIA).

SUPSI,inagreementwithenterprises,isengagedinde-velopingprojects financedbySwissandEuropean re-searchprograms,particularlytheCommissionforTech-nologyandInnovation(CTI).

1. Universities and Schools of Applied Sciences3


Useful addresses

University of Lugano (USI)Faculty of Communication SciencesFaculty of EconomicsFaculty of InformaticsUniversità della Svizzera Italiana (USI)Facoltà di Scienze della comunicazioneFacoltà di Scienze economicheFacoltà di Scienze informaticheViaGiuseppeBuffi13CH-6900LuganoPhone: +41(0)586664000Fax: +41(0)586664647Email: [email protected]

Academy of ArchitectureAccademia di architetturaVillaArgentinaLargoBernasconi2CH-6850MendrisioPhone: +41(0)586665000Fax: +41(0)586665868Email: [email protected]

University of Applied Sciencesof Southern SwitzerlandScuola Universitaria Professionaledella Svizzera italiana (SUPSI)LeGerreCH-6928MannoPhone: +41(0)586666000Fax: +41(0)586666001Email: [email protected]

3 1. Universities and Schools of Applied Sciences


3 2. Research Centres and Research and Development Programmes

The Swiss Centre for Scientific Computing (SCSC - CSCS)

TheSwissCentreforScientificComputing(CSCS)isaninstituteoftheFederalPolytechnicinZurich(ETHZ)withthemissionofofferingSwisspolytechnicinstitutes,uni-versitiesandfederalresearchinstitutessupercalculationinstitutionsandhelpingresearchersachieveexcellenceintheirwork.TheCentrealsopromotesscientificcomputingthroughjointresearchandprojectswithacademicandindustrialpartners in Switzerland and throughout the world. Thecentrehasandoffersawiderangeofapplicableskillsinthemostdiversifiedfields,includingAppliedMathemat-ics and Advanced Numeric Methods, Algorithmic andStructuredProgramming,SoftwareEngineering,GraphicVisualisationandAnimation,Solid-andParticlePhysics,QuantumChemistryandMolecularModelling,etc.

The CIM (Computer IntegratedManufacturing) Institute for Sustainability in Innovation (ICIMSI)

TheInstituteforSustainabilityinInnovationoftheInsti-tuteforComputerIntegratedManufacturingofSouthernSwitzerland(IstitutoCIMdellaSvizzeraItaliana–ICIMSI)was founded to respond to theneed toencourage in-novation, strengthen economic competitiveness andreduce the inequalitiesbetween regionsandeconomicsectors.TheInstitute’smissionistosupportthecompet-itivegrowthofSMEsintheCantonofTicinobypromot-ingaccessibilitytonewtechnologies,neworganisationalandlogisticalproductionstructuresandtocooperationwithin and between organisations. Applying a market-oriented strategy based on R&D projects and educa-tionalprograms,theICIMSIpromotestechnologicalandknowledgetransferinindustry.

Thankstoamarket-orientedstrategybasedonresearchand development programmes and educational pro-grammes, ICIMSIpromotesknow-howand technologytransfer in industry useful for small and medium-sizedcompaniesexperiencingresourceshortageaswellasforbiggercompaniesalreadyactiveon theglobalmarket.Researchersandengineerswithexperienceinthetrans-ferandapplicationof innovativetechnologies in indus-tryarepartof the ICIMSI.The Institute is integrated inamarketandpractice-orientednetworkofnationalandinternationalskillcentresservingsmallenterprise.

The Institute for Research in Bio-medicine (IRB)

The IRB iscontributing toprogress inBio-medicalRe-searchbystudyingthebasicdefencemechanismsoftheimmunesystem.Thesestudiesprovidethegroundworkforthedevelopmentofnewdiagnosticandtherapeuticmethods. The research topics at IRB vary from Cellu-larandFunctionalAspectsofImmuneResponsetotheMolecularMechanismsofInflammationandCongenitalImmunity.OtherstudiesinvolvethebasicmechanismsofCellularBiologyandtheStructureofProtein.Thanks to extensive technical and logistical support,theInstituteoffersoptimalconditionsforresearchatthehighest level. It also promotes collaboration betweenresearch groups active in different areas of biology. Aconsultingcommitteeofseveninternationallyknownex-perts guarantees the presence of highly qualified staffmembersandtheresultinghighqualityofresearchwork.

TheInstitutecollaborateswithvariousSwissand inter-nationalinstitutions,aswellaswithclinicaldepartmentsof the largest Cantonal hospitals. The IRB organisesseminars and scientific congresses and participates inthe PhD programs of Swiss and Italian universities byofferingcoursesforgraduatestudents.

Biopolo Ticino

IntheCantonofTicinotherearemorethan100pharma-ceuticalcompanies(onequarterofwhichareproductivecompanies)providingabout2000jobs.TheBiopoloTicinoAssociationpromotes thedevelop-mentofbiotechnologiesandchemicalandpharmaceuti-caltechnologieswithbiologicalapplicationsthrough:• technologytransferfromresearchtocompanies;• supportfornewcompanies;• creationofanetwork forscientificandtechnological

collaboration;• consultingforcertificationofbiotechnologicalproces-

sesandproducts;• supportforresearchandtraining.

Biopolo Ticino has created strategic alliances withSwissBiotech,whichisamarketingplatformatthena-tionallevel,andwiththeSanRaffaeleHospital,forwhichitoperatesasatechnologybroker.


Agency for the Promotion of Innovation (CTI)

CTIistheSwissConfederation’sagencyforthepromo-tionof innovation.Formore than60years ithasbeenpromoting the transfer of know-how and technologyamongenterprisesanduniversities,paying thecostofuniversity researchers’ participation in national appliedresearchprojectsincollaborationwithenterprises.Theprojectshaveabottom-upset-up,leavingthechoiceof theme up to the promoters provided it fits into oneofthefollowingsubjectareas:1) lifesciences2)nano-technologyandmicrosystemstechnique3)engineering4)enablingsciences(coveringthespectrumofthehu-man,economicandsocialsciences)5)skillnetworksincollaborationwithuniversityschoolsofappliedsciences6)CTI-ISAinnovationforsuccessfulageing.Theobjectivesaremany: thecreationofnewproductsandtechnologicalprocesses,thediversificationofprod-uctsorservices,newmarketsegments,etc.The CTI offers complementary assistance in conjunc-tionwiththeSwissNationalFundforScientificResearch(FNSRS) and the Swiss Network for Innovation (RNI/SNI).Inadditiontoitsmainroleofevaluationandfinanc-ing,theCommissionalsooffersotherimportantservicesinsupportofcompaniesandresearchinstitutes:• feasibilitystudiestodefinetargetsandprocedures;• connectionsforcollaborationwithforeignskillcentres,

incasesinwhichagivenskillisnotavailableinSwit-zerland;

• coordinationofcomplexprojects,with theparticipa-tionofseveralsmallandmedium-sizedcompanies;

• distributionofresearchresults.

Euresearch

EuresearchistheSwissnetworkofinformationonEuro-peanUnionresearchprogrammes,operatingbyorderoftheFederalOfficeforEducationandScience.EuresearchLuganoisthecontactpointforresearchersinSouthernSwitzerland working in the Euresearch Swiss network.It ismanagedbytheUSI/SUPSIResearchServiceandoffers information and consultancy to researchers inSouthernSwitzerlandinterestedinparticipatingincoor-dinatedresearchprogrammesattheEuropeanlevel.

European Research Programmes

Between 2007 and 2013 the Seventh Framework Pro-gramme(7FP)willprovidemorethan53billioneuroforscientificresearchandtechnologicaldevelopment.Thiscomplex programme includes a multitude of researchthemes,actionsandtypesofproject.Onthebasisofthesuccessachievedbythepreviousprogramme,theSwissgovernmenthasdecidedtocontinuewithscientificco-

operationwiththeEU.ThismeansthatSwissresearch-erscanparticipateinall7FPactivitieswiththestatureofassociatedcompanyandreceivefinancingdirectlyfromBrusselswiththesamerightsanddutiesasamemberstate.The researchprogramme isopen touniversities,researchinstitutes,smallenterprisesandindustries.

USI/SUPSI Research Service

TheResearchServiceiscommontotheUniversityandtotheUniversityofAppliedSciencesofSouthernSwit-zerland.Itspurposeistosupportresearchersbothinthesearch for fundingand in themanagementof researchprojects.Theservicesareofferednotonlytoresearch-ers active in USI and SUPSI but also in general to allresearchersandresearchbodiesintheregion(includingSMEs).

Ticinotransfer

Ticinotransfer is thenetwork for transferof technologyandknow-howofSouthernSwitzerland.ThetargetsofTicinotransfer are innovative small and medium-sizedenterprises (SMEs), or technological partners and re-searchinstituteswiththefollowinggoals:• tobuildabridgebetweenresearchinstitutesanden-

terprises;• toencourageenterprisestostartinnovativeprocesses

through the acquisition of know-how and new tech-nologies;

• toprovideadvice toandassistenterprises in identi-fyingtechnologicalpartners;

• topromote“win-win”cooperationagreementsbetwe-enenterprisesandresearchinstitutes,tostartandfol-lowupjointprojectsaimedattransferringtechnologyandknow-how;

• tostimulatedialoguebetweenresearchinstitutesandenterprises, know-how transfer and development oftheappropriatebusinessculturetoexploitknow-how;

• toadviseandmanageissuesrelatedtointellectualpro-perty,patentsandlicence,cooperationagreements.



Useful addresses

The Swiss Centre for Scientific Computing (SCSC)Centro Svizzero di Calcolo Scientifico (CSCS)Galleria2-ViaCantonaleCH-6928MannoPhone: +41(0)916108211Fax: +41(0)916108282Email: [email protected]

The CIM (Computer Integrated Manufacturing)Institute for Sustainability in Innovation (ICIMSI) SUPSIIstituto CIM per la Sostenibilità nell’Innovazione (ICIMSI) (SUPSI)Galleria2-ViaCantonaleCH-6928MannoPhone: +41(0)586666611Fax: +41(0)586666620Email: [email protected]

The Institute for Research in Bio-medicine (IRB)Istituto di Ricerca in Biomedicina (IRB)ViaV.Vela6CH-6500BellinzonaPhone: +41(0)918200300Fax: +41(0)918200302Email: [email protected]

Biopolo TicinoViaV.Vela6CH-6500BellinzonaPhone: +41(0)918200304Fax: +41(0)918200305Email: [email protected] Office for Professional Educationand Technology (OPET)Innovation Promotion Agency (CTI)Effingerstrasse27CH-3003BernePhone: +41(0)313222143Fax: +41(0)313222115Email: [email protected]

Swiss National Science FoundationWildhainweg3CH-3001BernePhone: +41(0)313082222Fax: +41(0)313013009www.snf.ch

Euresearch Luganoc/o USI/SUPSI Research ServiceViaLambertenghi10aCH-6904LuganoPhone: +41(0)586664520Email: [email protected]/lugano

USI/SUPSI Research ServiceViaLambertenghi10CH-6900LuganoPhone: +41(0)586664614Fax: +41(0)586664619Email: [email protected]

Start-up Promotion Centrec/o Fondazione per le facoltà di Lugano dell’USIViaGiuseppeBuffi13CH-6900LuganoPhone: +41(0)586664000Fax: +41(0)586664647Email: [email protected]

Ticinotransferc/o SUPSIGalleria2CH-6928MannoPhone: +41(0)586666693/77Email: [email protected]



4. Establishing a New Business


4Power production and supply

Ticinoproducesanaverageof3,650GWhofhydroelec-tricity a year. ThismakesTicino theCantonproducingthemosthydroelectricenergy.The AET (Azienda Elettrica Ticinese - Ticino Electrici-ty Board) currently guarantees the supply of power tothevariousdistributingenterpriseswhich,inturn,servetherequirementsoffinalusers.Insomecases,theAETsupplieslargeindustrialcustomersdirectly.In2008andyears to come the sector will however see considera-ble change with the entry into force of the new Fede-ralLawonEnergySupplies(LAEl).TheLawadoptedbyParliamentlaysthefoundationsforsecure,long-lastingelectricity supplies.Theplan is toopenup themarketintwostages.Inthefirstfiveyears,onlyenduserswhoconsumemorethan100MWhperyearwillhavefreeac-cesstothemarket.Attheendofthisfive-yearperiod,allenduserswillbefreetochoosetheirelectricitysupplier,thoughthecompleteopening-upofthemarketmaybethesubjectofanoptionalreferendum.

Cost of power

The cost depends on the amount of electricity consu-med,aswellasontherationaluse-orotherwise–madebyconsumers.Tothisend,themaindistributingenter-prisesofferaconsultancyservicetoindustrialconcerns.Normally, theaveragekilowattpricedecreaseswithanincreaseinaplant’sworkinghours.

Company Consumption Power Supply Price (kWh/year) (kW) (Cts/kWh)medium 150’000 75 lowvoltage 14.5-20.0large 500’000 200 lowvoltage 13.5-17.5large 500’000 200 mediumvoltage 12.5-15.5large 1’500’000 750 mediumvoltage 12-16.5large 2‘250’000 750 mediumvoltage 10-14.5verylarge 15’000’000 5’000 mediumvoltage 9-13.5

Source:Thesupplyofpowertoindustry:ESIandATI

Thechartshowstherangeofcurrentpower(inclusiveofallcomponents:subscriptionrate,power,consumption,etc.)forthevariouscategoriesofcustomer,asdetermi-nedbytheSwissFederalStatisticalOfficeandtheUnionofSwissElectricalPowerStations.ThecostofpowerintheCantonofTicinoisbetween15and30%lowerthantheSwissaverage.Furtherinformationmaybeobtainedfromrelevantmuni-cipalityorlocalpowercompanies,aslistedontheweb-siteoftheESI-ElettricitàSvizzeraItaliana(Associationof Electric Companies of Southern Switzerland): www.elettricita.ch(inItalianonly).

Major power companies in the Cantonof Ticino

The following are the largest of the power companiesoperatingintheCantonofTicino:AEM SA Massagno,AziendaElettricaMassagnoViaPrivata4,CH-6900MassagnoPhone+41(0)919662521–www.aemsa.chAGE SA Chiasso,AziendaComunaleAGEChiassoPiazzaBernasconi6,CH-6830ChiassoPhone+41(0)916950711–www.age-sa.chAIL SA Lugano,AziendeIndustrialidiLuganoViadellaPosta8,CH-6900LuganoPhone+41(0)588667570–www.ail.chAIM Mendrisio,AziendeIndustrialiMendrisioViaV.Vela9,CH-6850MendrisioPhone+41(0)916461826–www.aimonline.chAMB Bellinzona,AziendeMunicipalizzateBellinzonaVicoloMuggiasca1a,CH-6500BellinzonaPhone+41(0)918218811–www.amb.chAMS Stabio,AziendeMunicipalizzateStabioViaRognago6,CH-6855StabioPhone+41(0)916416900–www.stabio.chSES SA Locarno,SocietàElettricaSopracenerinaPiazzaGrande5,CH-6601LocarnoPhone+41(0)917569191–www.ses.chAET,AziendaElettricaTicineseVialeOfficina10,CH-6501BellinzonaPhone+41(0)918222711–www.aet.ch

Cost of industrial water

The cost of industrial water for those municipalities ormunicipal cooperatives that have the appropriate faci-litiesamounts toapproximatelyCHF0.20/0.30percu-bicmeter.Inotherareas,drinkingwaterisavailableatahighercost,whichvariesaccordingtolocation.


EnergyOfficeResidenzagovernativaCH-6501BellinzonaPhone: +41(0)918143988/89Fax: +41(0)918144486Email: [email protected]/energia

1. Energy and Water


Introduction

AnumberofareaswithintheCantonhavebeenselectedforindustrialactivity.Manyindustrialareasaresituatedinthevicinityofmajormotorwayexitsandsomearedirectlyconnectedtotherailwaysystem.

Indicative costs of land and premises

Rental coast

Industrialbuildings FromCHF180to150perm²/yearOfficesinthecity(Lugano) FromCHF180to500perm²/yearApartments(Luganoregion) 4Rooms(livingroom,kitchen,3bedrooms) Monthlyrent:fromCHF1’200to3’000One-familyhouses(Luganoregion) Monthlyrent:fromCHF2’500to3’000Additionalcosts(heating,electricity,water)amounttoap-prox.10%oftherent.

Property prices

Industrialland Bellinzonaregion fromCHF150to300perm² Locarnoregion fromCHF180to300perm² Luganoregion fromCHF300to500perm² Mendrisioregion fromCHF250to400perm²Industrialbuildings FromCHF1’000to2’500perm2

Landinresidentialareas(Luganoregion) FromCHF500to800perm2

Residentialhousing fromCHF2’500to6’000perm²

Construction indexes

Theaverageoccupation indexwithin the industrial areaoftheCantonvariesfrom50to60%,whilethebuildingindexamountsto5-6cubicmeterspersquaremeter.

Procedures and construction permits

Construction,reconstructionormodificationofabuildingoraplant(includingchangeoflocation)isregulatedbytheordinaryconstructionprocedurebasedonArts.4-10oftheCantonalBuildingLawandArt.5oftheRegulationonApplicationoftheBuildingLaw(LE,Legge edilizia).

Applicationsforconstructionpermits(fivecopies,includ-ingtherelevantplans)mustbesubmittedtothemunici-palityalongwithplansandall thenecessarydocumen-tation.Afterpreliminaryexaminationandpublication,themunicipalityforwardstheapplicationtotheCantonalof-ficesconcerned.

TheOfficeforConstruction-PermitApplicationsandEx-amination of Environmental Impact (Ufficio domande dicostruzioneedesamedi impattoambientale -UDCEIA)issues a preliminary permit after having consulted theCantonalofficesconcerned.Forindustrialprojectsinpar-ticular, preliminary permits are subject to evaluation bythesectionresponsibleforsafeguardingthequalityofair,waterandland.

Thesectionresponsibleforsafeguardingthequalityofair,waterandlandoverseesanynewactivity,reorganisationorexpansioninindustry,manufacturing,etc.,byassess-ingtheenvironmentalimpact:anyimpactonwater,airorland due to noise, vibration or radiation produced by aplant,bythematerialsusedandthewasteproducedmustallbeevaluated.

TheWorkInspectorateisresponsibleforsafeguardingthehealthofemployeesintheworkplaceinaccordancewithLabour Laws. The regulations on hygiene and accidentprevention must be taken into consideration during theplanningandsettingupofindustrialplants.

Fordetailedinformationonregulationsregardingtheen-vironment and employee protection, please contact therelevantCantonalofficeduringtheplanningphase.Thiswill help avoid the cost of any changes necessary at alaterpointintheprocess.Applicationsforpreliminaryper-mitsmaybesubmittedtotheCantonalofficetodeterminewhethertheplanconformstotheLawbeforepursuingitfurther.Thisproceduredoesnotresultinafinaldecision,buthelpstoprevent(andsolve)possibleproblemsbeforetheformalapplicationforaconstructionpermitissubmit-ted.

IftheCantongrantspreliminaryapproval,themunicipalitymayissueabuildingpermit.Thistechnical/administrativeproceduretakesanaverageofaboutthreemonths.

4 2. Real-Estate Market


4 2. Real-Estate Market

Summary of the ordinary procedureof application for construction permits

Land plots and real estate purchasedby foreigners

InSwitzerland,thepurchaseofrealestatebyforeignersisregulatedbyafederallawthatallowspurchaseunderspecificconditions.Foreign citizens may purchase properties if they areresident inSwitzerlandor inpossessionofaresidencepermit(B).EU/EFTAcitizenswhoareresidentinSwitzer-landorareinpossessionofaBresidencepermitdonotrequireapermit topurchasevacationresidences.Withtheentry into forceof theBilateralAgreements,cross-bordercommutersdonotrequireapermittopurchaseasecondresidence(forprofessionalpurposes)closetotheworkplace.

Purchase of second residences

Thepurchasebynaturalpersonsnotincludedinthecat-egorydescribedaboveof second residences, suchasholidayhomesintouristareas,isregulatedbyCantonalandfederalquotas.Intheirzoningplans,somemunici-palitieshavealsosetamaximumquota forsecondaryresidences.Authorisation topurchaseapropertymay thereforebedeniedifthemaximumquotahasalreadybeenreached.

Summary chart

Purchase of a Purchase principal of a holiday residence homeEU/EFTAcitizenswithresidenceinCH withoutpermit withoutpermitEU/EFTAcitizenswithBresidencepermit withoutpermit withoutpermitEU/EFTAcitizenswithLresidencepermit notallowed withpermitEU/EFTAcitizenswith withoutpermitGresidencepermit (secondary notallowed residence)Third-countrycitizenswithresidenceinCH withoutpermit withoutpermitThird-countrycitizenswithBresidencepermitwithoutpermit withpermitThird-countrycitizensLwithresidencepermitnotallowed withpermitEU/EFTAcitizenswithoutresidencepermit notallowed withpermitThird-countrycitizenswithoutresidencepermits notallowed withpermit

Purchase of properties for business activities

Foreigncitizenswishing tobeginabusinessactivity inSwitzerlandmaybuypropertiesforthatpurposewithoutapermit.Thefollowingcasesareincluded:• purchaseofabuildinginwhichthepurchaserintends

to conduct his or her own industrial or commercialbusinessortrade;

• purchaseofaplotof landfor industry,commerceortradeinordertorentittoathirdpartyoperatingabusi-ness;

• purchase of a plot of land on which to construct abuildingforbusinesspurposeswiththepossibilityorrentalorsale;

• purchaseofalandplotonwhichtoconstructahotel,withtheaimofrentalorsale;

• purchaseofahotelmanagedbyathirdparty.

It is important to point out that the Land Registry Of-ficeregisterstheoperationwithoutwaitingforadecisionfromtherelevantofficeifthepurchaserisabletoprovethat:• thelandplotisactuallyusedforacommercialactivity;• incaseswherethere isnotyetanyconstruction,the

futurebuildingwillbeused foracommercialactivityandifthereservedarea(landnotyetbuiltonwhichisavailabletothepurchaser)doesnotexceedonethirdofthetotalarea.

ProprietorBuildingapplication

(Art.4LE)

Municipality

Publicationwithin10daysfromthe submissionofthebuildingapplication (art.6oftheBuildingLaw)

Bordering DT proprietors UDCEIA

Objections Cantonal within noticewithin 15days 30days

totheMunicipality,which decideswithin15daysby resolution (art.10oftheBuildingLaw)

Licenceissued Licencenotgranted

Possibilityofappeal (art.21LE)

4


Real estate investment

Foreigncitizensmaymakethefollowinginvestments:• purchaseofabuildingforuseincommerce,industry

oratradedoesnotrequireapermit if theresidentialportionofthebuildingdoesnotexceed50%ofitsto-talsurfacearea;

• purchase of shares in a Swiss company owningpremisesispermittedifthepremisesareusedforordi-narycommercial,industrial,tradeortourismbusiness-es. It isnotnecessary that thecompany itselfmakeuseof suchbuildings; theymayalsobe rented toathirdparty;

• purchaseofpartsofcompaniesactiveinthetradingofpremisesandlandplotsisnotpermitted.

Useful addresses

Office for Construction-Permit Applicationand Examination of Environmental ImpactUfficio delle domande di costruzione e dell’esamedi impatto ambientale (UDCEIA)VialeStefanoFranscini17CH-6501BellinzonaPhone: +41(0)918143670Fax: +41(0)918144475Email: [email protected]/edilizia

Air, water and soil protection departmentSezione della protezione dell’aria dell’acquae del suoloViaC.Salvioni2aCH-6501BellinzonaPhone: +41(0)918143751Fax: +41(0)918144433Email: [email protected]/spaas

Work InspectorateUfficio dell’ispettorato del lavoroVialeStefanoFranscini17CH-6501BellinzonaPhone: +41(0)918143096Fax: +41(0)918144439Email: [email protected]/ispettorato-lavoro

Land registry – District officesRegistro fondiario – Uffici distrettualiBellinzona,Blenio,Leventina,Locarno,Lugano,Mendrisio,Riviera,Vallemaggiawww.ti.ch/rf

2. Real-Estate Market

4


BiascaMunicipalities:BiascaInfrastructuresandservices:2kmtomotorwayaccess

BIASCAPhone: +41(0)918743900Fax: +41(0)918743921Techn.office: +41(0)918743905www.biasca.ch

PATRIZIATODIBIASCAPhone: +41(0)918621174

Bodio-GiornicoMunicipalities:Bodio,GiornicoInfrastructuresandservices:7kmtomotorwayaccess,industrialrailway

BODIOPhone: +41(0)918641122Fax: +41(0)918641468www.bodio.ch

GIORNICOTOWNHALLPhone: +41(0)918641336www.ti.ch/giornico

Mezzovico-ViraMunicipalities:Mezzovico-ViraInfrastructuresandservices:3.5kmtomotorwayaccess

MEZZOVICO-VIRAPhone: +41(0)919461443Fax: +41(0)919463448www.ti.ch/mezzovico-vira

Pian FaloppiaMunicipalities:Balerna,NovazzanoInfrastructuresandservices:lessthan1kmtomotorwayaccess;industrialrailway;logisticalservicesandon-the-spotcustomclearancearea

BALERNAPhone: +41(0)916951160Fax: +41(0)916835225Techn.office: +41(0)916951162www.balerna.ch

NOVAZZANOPhone: +41(0)916835012Fax: +41(0)916838263Techn.office: +41(0)916838450www.novazzano.ch

3. Industrial Area

Industrial area of cantonal importance

Industrial area

4


Piano del VedeggioMunicipalities:Agno,Bedano,Bioggio,Lamone,Manno,MuzzanoInfrastructures and services: direct motorway access;industrial railway with freight unloading area; Lugano-Agnocityairport

AGNOPhone: +41(0)916122323Fax: +41(0)916122324Techn.office:+41(0)916122340www.agno.ch

BEDANOPhone: +41(0)919451960Fax: +41(0)919450966www.ti.ch/bedano

BIOGGIOPhone: +41(0)916111050Fax: +41(0)916111071Techn.office:+41(0)916111055www.bioggio.ch

LAMONEPhone: +41(0)919660955Fax: +41(0)919666802www.ti.ch/lamone

MANNOPhone: +41(0)916111000Fax: +41(0)916111001www.manno.ch

MUZZANOPhone: +41(0)919664342Fax: +41(0)919681027www.ti.ch/muzzano

Piano San MartinoMunicipalities:Mendrisio,Rancate,RivaSanVitaleInfrastructuresandservices:directmotorwayaccess

MENDRISIOPhone: +41(0)916403131Fax: +41(0)916403135Techn.office:+41(0)916403200www.mendrisio.ch

RANCATEPhone: +41(0)916404460Fax: +41(0)916404461www.rancate.ch

RIVASANVITALEPhone: +41(0)916481306Fax: +41(0)916481393Techn.office: +41(0)916481306www.rivasanvitale.ch

QuintoMunicipality:QuintoInfrastructuresandservices:2kmtomotorwayaccess

QUINTOPhone: +41(0)918681156www.tiquinto.ch

RiazzinoMunicipalities:Lavertezzo,LocarnoInfrastructuresandservices:10kmtomotorwayaccess,Locarno-Magadinoregionalairportwithtouristfacilities

LAVERTEZZOPhone: +41(0)918505931Fax: +41(0)918505939www.ti.ch/lavertezzo

LOCARNOPhone: +41(0)917563111Fax: +41(0)917563261Techn.office:+41(0)917563211www.locarno.ch

StabioMunicipality:StabioInfrastructuresandservices:industrialrailway;highspe-edlinkroadtomotorway;strategicinlandtruckroute

STABIOPhone: +41(0)916416900Fax: +41(0)916416905Techn.office: +41(0)916416945www.stabio.ch

ZandoneMunicipality:LosoneInfrastructuresandservices:24kmhighspeedlinkroadtomotorway

LOSONEPhone: +41(0)917857600Techn.office: +41(0)917857911www.losone.ch

3. Industrial Area

4


Introduction

AllentrepreneursarewelcometoavailthemselvesofthevariousservicesofferedbyinstitutionsandassociationssuchastheIndustriesAssociationofTicino(Associazi-oneIndustrieTicinesi-AITI),theCantonofTicinoCham-berofCommerce,IndustryandCrafts(Cameradicom-merciodell’industriaedell’artigianatodelCantoneTicino-Ccia-Ti)andtheOsecBusinessNetworkSwitzerland.

Industries Association of Ticino (AITI)

TheIndustriesAssociationofTicinoisanassociationofprivate industrial enterprisesoperatingat theCantonallevel and represents the Zurich-based Swiss Union ofEntrepreneurs(UnioneSvizzeradegliImprenditori-USI)ofwhichit isamemberintheCantonofTicino.Italsoworksoncountry-wideprojectswithUSI.Themaintasksoftheassociationsinvolverepresentingthe needs and proposals of industry vis-à-vis politicalbodies,unionsandothersocialpartners.Membersareproductioncompaniesaswellasindustrialservicecom-panies.TheAITIhas190membercompanies,130ofwhichareindustrial companies, 50 are in the service sector and9aretradeassociations(chemicalandpharmaceutical,metallurgyandmechanics,etc.)AITImembersrepresentallsectorsofindustrypresentintheareaandhaveaworkforceofover14’000employeesandanoverall annual turnover reachingalmostCHF9billion.

The Canton of Ticino Chamberof Commerce, Industry and Crafts (Cc-Ti)

CC-TIisaprivate,autonomousbodythatrepresentstheinterestsofcompaniesoperatinginTicino.ChamberofCommercemembershipisoptional.The Confederation has given it the task of issuing thecertificate of origin for exported goods (Made in Swit-zerland).Today,theCC-TIhasabout800individualmembersfromvarioussectionsoftheTicinoeconomy(industry,whole-saleandretailcommerce,banks,insurancecompanies,transportandshippingfirms,crafts)andsomefiftycol-lective members, i.e., professional bodies representingapprox.6,000firmsandaworkforceof47’000employ-ees.TheCantonofTicinoChamberofCommerce, IndustryandServicesisamemberofEconomiesuisse,theprin-cipalorganisationintheSwisseconomy.Itisalsoaffili-atedwithParisInternationalChamberofCommerceandOsec Business Network Switzerland based in Zurich.

ThereisanOSECdelegateatCC-TI’sLuganooffice.Upon request of the Swiss Chamber of Commerce, adatabank named SwissFirms has been set up provid-inginformationonmorethan10’000Swissenterprises.Eachcompanyisrepresentedbyacompanysummary,thenamesof thepeople incharge,adetaileddescrip-tionoftheiractivities,theirproductsand/orservices,ISOcertification,etc.

Osec Business Network Switzerland

Osec is appointed by the Confederation to supportSwisscompaniesintheirbusinessrelationsabroad,co-ordinatingtheBusinessNetworkSwitzerland,anetworkof knowledge partners in Switzerland and abroad, inthis context: in Switzerland these are institutions suchastheCantonalChamberofCommerce,tradeassocia-tionsandtheCTI;abroad,OsecreliesonlocalpartnerssuchastheSwissBusinessHubs,Swissdiplomaticrep-resentativesandbilateralchambersofcommerce.InresponsetoadecisionoftheParliament,sinceearly2008Osechasexpanded itsactivities to includeserv-icesforthepromotionofexports,imports,investmentsandtheSwisseconomy,ineffectplayingtheroleof“pro-motional centre for Swiss trade”. Osec works in closecollaboration with the Cantons for promotion of theSwisseconomy.

Euro Info Centre Switzerland

TheEuroInfoCentreSwitzerlandoffersconsultingserv-icestocompanieswithintheframeworkofOSECregard-ing EU legal requirements (guidelines, decisions, R&Dprograms,education,etc.)andSwiss lawsandregula-tions.

4. Associations

4


Useful addresses

Industries Association of Ticino (AITI)Associazione Industrie Ticinesi (AITI)CorsoElvezia16CH-6901LuganoPhone: +41(0)919118484Fax: +41(0)919234636Email: [email protected]

The Canton of Ticino Chamber of Commerce,Industry and Crafts (Cc-Ti)Camera di commercio, dell’industria,dell’artigianato e dei servizi del Cantone Ticino (Cc-Ti)CorsoElvezia16CH-6901LuganoPhone: +41(0)919115111Fax: +41(0)919115112Email: [email protected]

OsecBusiness Network SwitzerlandCorsoElvezia16CH-6901LuganoPhone: +41(0)919115135Fax: +41(0)919115139Email: [email protected]

SwissFirms Data SAAv.deLavaux101CH-1009PullyPhone: +41(0)840111320Fax: +41(0)840111321Email: [email protected]

4. Associations

4


5. Arbitration and Conciliation for Companies

Introduction

TheCantonofTicinoChamberofCommerce, IndustryandServices(CC-TI)andtheOrderoftheBarhavede-finedtheCantonofTicinoRulesofArbitrationandCon-ciliation.Thankstothisservice,businessmenhavetheopportu-nitytosolvedisputesmorequicklythanthroughregularlegalchannels.Thisisparticularlythecasewhenforeignfirmsareinvolved.

The arbitration procedure

Arbitrationisoneofthemosteffectiveandpracticalwaysof settling disputes while meeting the need for speedandconfidentiality.Thearbitrationprocedureischosenwhencontractsarestipulated:bothpartiesagreethat,incaseofdisputes,theywillnotrefertoanordinarycourtbutrathertoanarbitrationcourt.Thisprocedureallowsthepartiestofindacommonsolutioninthepresenceofaneutralmediatorinordertoavoidtime-consumingandcostlycourtprocedures.Theverdictisgenerallyfinal.Thereisnopossibilityforappeal and the verdict may be contested before thestate’s superior courts only within a limited period oftime.Thearbitrationdecisionisvalidinternationally.

The Lugano Rules of Arbitration and Conciliation arethereforeofsignificancetolocalentrepreneursbuttheyareintendedparticularlyforforeignentrepreneurs.TheChamberofCommercedoesnotintervenedirectlytoreconcileorjudgedisputes.Rather,throughitsarbi-tration committee, it appoints arbitrators - or confirmsappointmentsalreadymadebytheparties-whodecideonindividualcases.Inadditiontoappointingasolearbitrator,orabodyofarbitrators, theChamberundertakestoensurethatthearbitration proceeds smoothly, to manage all financialaspectsandtonotifythepartiesconcernedoftheout-come.

Model clause

Obtainingaccess to thisarbitrationsystem issimplyamatter of including the following model clause in con-tracts:“Tutte le controversie che derivassero dal presente con-tratto o fossero comunque allo stesso ricollegabili saran-no risolte in via definitiva da uno o più arbitri nominati secondo il Regolamento d’arbitrato di Lugano edito dalla Camera di commercio, dell’industria, dell›artigianato e dei servizi del Cantone Ticino”.“Any disputes arising with respect to, or in connection with, this agreement shall be finally determined by one or more arbitrators appointed in accordance with the Luga-no Arbitration Rules published by the Chamber of Com-merce, Industry, Handicraft and Services of the Canton Ticino”.


The Canton of Ticino Chamber of Commerce,Industry and Services of the Canton of TicinoCamera di commercio, dell’industria, dell’artigianato e dei servizi del Cantone TicinoCorsoElvezia16CH-6901LuganoPhone: +41(0)919115111Fax: +41(0)919115112Email: [email protected]

4


Simplified customs procedures

SwissCustomshasset thegoalofcreatingconditionsensuringthatentrepreneursareabletooperatewiththefewest possible bureaucratic obstacles caused by theexistenceoftheborder.

Computerised customs clearance

Customsoperationsforgoodstrafficareusuallyhandledby forwardingagents (shippers). Inorder to streamlinethe border passage, computerised procedures havebeenintroducedforthecustomsclearanceofgoodsbe-ingimported/exportedaswellasforgoodsintransiten-ablingoperatorstocommunicatedirectlywiththeSwissCustoms›computersystem.Customsdeclarationscanbemade24hoursaday.Thecomputer system releases the goods immediately, ex-ceptwherefurtherinspectionsarerequired.Thissystem,which handles almost all customs clearance, helps topreventtrafficcongestionandtorationalizeuseofper-sonnel.

Authorised consignee and consignor (domicile customs clearance)

The Customs Administration may authorise those whoregularlyimportgoodstocarryoutcustomsclearanceattheirdomiciles(AuthorisedConsigneeBy-law).Thegoodsarriveatthedomicileaftercrossingthebor-der. The authorised consignee declares their arrival tothecustomsofficewhich,withinashortperiodoftime,decideswhetherfurtherinspectionsarerequired.Theshortinspectionperiodsenabletheoperatortousetransportefficiently.Theprocedureeasestheworkloadofbordercustomsoffices,reduceswaitingtimeanden-ablestheauthorisedconsigneetomakebetteruseofitsinfrastructures.Parties regularly exporting goods may be authorised tocarryoutexportcustomsclearanceandtransitoperationsthroughtheirdomiciles(AuthorisedConsignorby-law).The exporter thus has the opportunity – without hav-ingtostopattheborder–toplantheexportoperationpreciselyandtousetransportefficiently,giventhattheloadingschedulecanbeaccuratelyplannedbeforehand.

Warehouse traffic: the customs free point and the Open Customs Warehouse (OCW)

Goodsforwhichthefinaldestinationisuncertain,goodssubject to high duties and fixed-quota goods may betemporarilywarehousedwithoutbeingcleared throughcustoms or taxed. A customs free point and an OpenCustoms Warehouse (OCW) are provided for this pur-pose.

Thecustomsfreepoint,whichalsoservesrailandcom-binedgoodstraffic,ismanagedbyprivatepartiesevenifofapublicnature.TherearethreecustomsfreepointsintheCantonofTicino,locatedinCadenazzo,ChiassoandStabio.The Open Customs Warehouses make it possible forimporters, exporters, transit operators, shippers, etc.,to store goods that have not cleared customs for un-limited periods of time in private areas at the compa-nies› domiciles. The conditions are that an average of50stockmovementsarecarriedoutpermonth,thatthewarehouse is locatednearacustomsoffice (reachablebyroadwithinahalfhour),thatanappropriatefinancialguaranteeisprovidedandthattheCustomsAdministra-tionhas theoptionof inspectinggoodsmovementsatanytime.The Directorate General of Customs is the body thatissues authorisations to those intending to operate anOpenCustomsWarehouseon theirownbehalfor thatofthirdparties.Thosesoauthorisedareobligedtoguar-anteethattheproceduresarecarriedoutregularlyandthattheprovisionsoftherelevant lawsandregulationsarerespected.

Special customs conditions for outward processing and converting traffic and for goods depending on the pur-pose of use

Therearespecificprovisions for the importingandex-portingofproducts foroutwardprocessingprior to re-export or re-import. The Federal Customs Administra-tionissuestherelevantpermitsanddefinesthecustomsclearanceproceduresundercertainconditions(thede-tailsmaybeconsultedatwww.dogana.ch,customsin-formation forbusinesses,customsclearancemethods,outwardprocessing).Raw materials and products that are subsequently re-exportedorre-importedasfinishedorprocessedprod-uctsbenefitfromcustomsrebatesordutyexemptions.Another type of customs rebate is customs clearanceonthebasisofdifferentiatedratesappliedtogoodsac-cordingtotheiruse (applicabletoconsumableoils, forexample).

Collaboration in other, non-customs activities

Withintheareaofcross-bordertraffic,SwissCustomscollaborates in the application of more than 40 non-customs laws,suchas thosepertaining to foodstuffs,veterinary products and plant-protection products,precious metals, dangerous substances, radioactivity,weapons,counterfeitgoods,themotorwaytax,thetaxonheavytrafficcommensuratetotheserviceprovided(THTCSP),etc.

6. Simplified Customs Procedures and Customs Duties

4


6. Simplified Customs Procedures and Customs Duties

Tax on heavy traffic commensurate to the service pro-vided (THTCSP)

Customsalsocollectsthetaxonheavytrafficcommen-surate to theserviceprovided (THTCSP), towhichve-hiclesforthetransportofpersonsandthingsofatotalweightofmorethan3.5tonsaresubject.

With the introduction of this tax (part of the BilateralAgreements and, more specifically, the Agreement onLandTransport),Switzerlandhasacceptedintroductionofthe40-tonlimitforheavytrafficTheobjectiveoftheTHTCSPistotransferthemajorityoftransalpinegoodstrafficfromroadstorailwaysinthenextfewyears.

Asof1stJanuary2008,thefollowingtariffsapply:

Fiscal category Tariff as of 1st January 2008 EURO class cts. per t/km I 0,1,2 3.07 II1 31) 2.661)

III 32),4,5 2.26

Source:www.dogana.ch,1)startingon1.1.2009,2)until31.12.2008

Example:

Articulated vehicle (EURO 4) with the total maximumweightof40tonsauthorisedaccordingtothetrafficli-cense=90.4cents/kmtravelled.Forvehiclesinthiscat-egory,ona300Km route (averagedistance fromChi-assotoBasel),themaximumratecalculatedisCHF272.

Customs tariffs

Import/export regulations are defined substantiallythroughtheinternationalagreementsoftheWorldTradeOrganisation(WTO)andthroughfreetradeagreements.Switzerlandhassigned theWTOagreement regulatingcommercialexchangesbetweenmorethan120states,accountingformorethan90%ofworldtrade.

Free trade agreements

Freetradeagreementsregulategoodstrafficamongthecontractingstates.Goodsfalling intothefieldofappli-cation of agreements of this type, including industrialproducts,areexoneratedfromcustomsdutiesorenjoyspecialterms.Switzerlandhassignedagreementswithvarious states and groups of states, including the EUand the EFTA. Under specific circumstances, importsfromdevelopingcountriesmayalsobenefitfromprefer-entialdutyrates.

Preferentialtreatmentisgrantedsolelytogoodsconsid-ered“originalproducts”(underthespecificrulesoforiginoftheagreements)ofoneofthecontractingstates.Unlikeinthemajorityofcountries,customsduties,whichapply to products from countries outside the EU andEFTA, are determined on the basis of weight. For thisreasonratesarenormallylowerthaninothercountries.This systempromotes importsof hi-techgoodswhichareoflowweightandhighintrinsicvalue.

Rules of origin

Unfinishedgoodsand items imported fromthirdcoun-tries may obtain Swiss origin and circulate freely inEurope if the added value produced in Switzerlandrepresents60%-80%ofthesalepriceofthefinishedproduct,dependingonthetypeofproduct.Thisregula-tionisinterestingashi-techgoodsoftenhavelowweightbuthighcommercialvalue.Theymaybe imported intoSwitzerlandatalowcost,processedandthenexportedtoEuropewithoutcustomsduties.Goodsimportedfromnon-EU/EFTAcountrieswhichareprocessedandthere-by acquire Swiss origin are not subjected to customsfeeswhenre-exportedtowardsanEU/EFTAcountry.

Database of world customs tariffs

WorldTariff isadatabaseof thecurrentcustoms tariffsand import taxes applied by more than 100 countries.Swisscompaniesmayaccessthisservicefreeofchargeatwww.osec.ch,Worldcustomstariffs.ThetariffsusedinSwitzerlandareavailabletothepublicatwww.tares.ch.

Useful address

Lugano District Customs DirectorateDirezione del IV circondario delle doganeViaPioda10CH-6901LuganoPhone: +41(0)919104811Fax: +41(0)919231415Email: [email protected]

4


Technical obstacles to trade (TBT)

The bilateral agreement between Switzerland and theEUonabolitionoftechnicalobstaclestotradeprovidesformutualrecognitionofconformityexaminations(tests,certificates,approvals)forthemajorityofindustrialprod-ucts.ExaminationsconductedbySwisstestinglabora-tories recognisedby theEUare sufficient for thispur-pose.Thismeans it isno longernecessary toproceedwithdoubletestingtomeetSwissandEUrequirements,whenSwisslegislationisrecognisedasequivalenttoEu-ropeanregulations.Where Swiss requirements differ from European ones,doublecheckingofconformityisstillnecessary:firstonthebasisofSwisslaw,thenonthebasisofEUregula-tions,withthedifferencethatboth inspectionsmaybeperformedbyaccreditedSwisscertifyingbodies.Swissorganisationsarenowabletoissuecertificatesofcon-formity,withtheCElabel,whichreducesdeliverytimesandcostsforSwissindustrialcompanies.Theagreementontheabolitionoftechnicalobstaclesisespecially important forexportcompanies in thefieldsofmechanics,chemicals,pharmaceuticalsandmedicalandmeasurementdevices.

Swiss insurance against export risks

Swiss insurance against export risks (ASRE - Assi-curazione contro i rischi delle esportazioni, and SERV- Schweizerische Exportrisikoversicherung) is a publicinstitutionwhichinsuressuppliesofgoodsandservicesabroad (exports) against late payment or other lossesduetocreditsheldwithpublicorprivatedebtors.WiththisinsurancetheConfederationfacilitatesexportsinallcasesinwhichthereareparticularrisksassociatedwithcreditcollection.

Thefollowingrisksmaybeinsured:a. politicalrisk;b. transferdifficultyandlatepayment;c. forcemajeure(ActsofGod);d.delcredererisk,ontheconditionthatthestipulating

party also ensure risks of types a to c listed abovewiththesameinstitution;

e. bondrisk;f. exchange risks in cases insured against the risks

identifiedinlettersa-e.

Premium isbasedon theminimumratesshown in theOECD agreements for export credits and the amountanddurationoftheinsuranceiscalculatedonthebasisoftherisks.

Insuranceisstipulatedintheformofapubliccontract,and there are no subjective fees for stipulation of thecontract.

Useful addresses

Integration Office DFA/DEABundeshausOst3003BernePhone: +41(0)313222222Fax: +41(0)313125317www.europa.admin.ch

Swiss insurance against export risksSchweizerische Exportrisikoversicherung - SERVKirchenweg8CH-8032ZurichPhone: +41(0)443844777Fax: +41(0)[email protected]

7. Technical Obstacles to Trade and Insurance Coverageof Export Risks


5. Taxes


Introduction

Swisscorporatelaw(CO)providesfortwodifferenttypesofcompany:• partnerships;• capitalcompanies.

Anactivitysetupasapartnershipisidentifiedwiththeowners/partners,whoaredirectly involved in theman-agementofthebusiness.Giventhefactthatthistypeofentityisnotalegalbody,thepartnersassumepersonaland unlimited liability vis-à-vis the creditors. In otherwords,eachpartnerrespondstothecommitmentstakenonbythecompanywithallhisorherassets.With incorporation and registration in the CommercialRegister, capital companies acquire legal status. Theshareholders are liable for the company’s obligationswithincapitallimits.Inacapitalcompany,thesharehold-ersdonotnecessarilyhavetobeinvolvedintheman-agementofthebusiness;theymaylimittheiractivitytosimplyowningshares.

Partnerships

Thevariousformsofthistypeofentityare:• individualfirm;• generalpartnership;• simplelimitedpartnership.

The individual firm

Anaturalpersonmaycarryoutabusinessactivityastheonlyownerofthefirmbyfoundinganindividualfirm.Theowneristhereforeunlimitedlyliable.Nospecialformali-tiesarenecessaryfor incorporation.RegistrationintheCommercialRegister ismandatorywithagrossannualturnoverofCHF100,000andover.

General partnership

Ageneralpartnershipunitestwoormorenaturalpersonswiththepurposeofcarryingoutabusinessactivityto-getherandunderthesamefirm.Thepartners’liabilityispersonal,unlimited,jointandseveral.Nothingspecificisrequiredforthesettingupofapartnership,butregistra-tionintheCommercialRegisterisrequired

Capital companies

Theformsofcapitalcompaniesare:• stockcompany(SA);• limitedliabilitycompany;• limitedpartnershipwithsharecapital.

Stock company

ThistypeofcompanyiscommonlysetupandoperatedinSwitzerland.IntheCantonofTicino,itiscalleda«So-cietà Anonima»(SA).

Share capital

ThesharecapitalmaynotbelessthanCHF100’000,atleast20%ofwhichmustbepaidinatthetimeofincor-poration(minimumofCHF50’000).Sharesmayberegisteredortothebearer,andtheirfacevaluemaynotbe less thanonecent. In theevent thatthecapitalisonlypartiallypaidin,onlyregisteredsharesmaybeissued.Thecompanymustkeeparegisterinwhichallthenamesofshareholdersofregisteredsharesarerecorded.Bearersharesaretransferredbythesimplehandingoverofthesharecertificate.

Incorporation

Astockcompanyorsocietàanonimamaybe incorpo-ratedbyoneormorephysicalpersonsorlegalentitiesorbyothercommercialventures.Afoundermayberepre-sentedbyafiduciary/nominee.ThecompanymustberegisteredintheCommercialReg-isteroftheplaceinwhichitisbased,asmustthemem-bersoftheBoardofDirectorsandtheAuditingBody.Incorporation takes place by means of a public deedthrough a Swiss notary public. The costs of incorpo-rationcover the fees for registering in theCommercialRegister, for notary public services and for other legalrequirements.TheaverageexpensesforacompanywithaminimumcapitalofCHF100’000amounttoCHF3’000andthetimerequiredisapproximatelythreeweeks.Whenthecompanyisincorporated,anissuingfeemustbepaid(federalstamptaxlaw)intheamountof1%ofthecompany’ssharecapital.Companieswithacapitalof less thanCHF1’000’000areexempt frompaymentofthistax.

1. Corporate Law 5


5Company by-laws

Thecompanyby-lawsincludethecompany’sidentifyingdetails:• companyname,registeredoffice,purpose;• sharecapital(numberandparvalueofbothregistered

andbearershares);• rightsanddutiesofthegeneralshareholders’meeting,

theBoardofDirectorsandtheBoardofAuditors.

Governing bodies

Thegoverningbodiesofastockcompanyare:• theShareholders’Meeting;• theBoardofDirectors;• theAuditors.

Shareholders’ Meeting

The Shareholders’ Meeting is the primary governingbodyofastockcompanyandmeetseveryyear,withinsixmonthsoftheannualclosingofaccounts.Thefollow-ing powers are reserved for the general Shareholders’Meeting:• approvalandamendmentofthecompanyby-laws;• appointmentofdirectorsandauditors;• approval of the management report, the annual ac-

counts (thebalancesheet statement,profit and lossaccountsandannexes),deliberationonuseoftheye-ar’sprofit,particularlydeterminationofdividends,pro-fit-sharingandtherelievingofdirectors’responsibility.

Management

Thecompany’sBoardofDirectorsmayhaveoneormoremembers.Corporateentitiesandcommercialcompaniescannot,evenifshareholders,bemembersoftheBoardofDirectors,buttheirrepresentativesmaybeelectedintheirplace.Directorsareelectedforthreeyears,unlessthecompany›sstatutestatesotherwise.Theirtermmaynotexceedsixyears.Re-electionispermitted.TheBoardofDirectorsmay resolveonallmatters notreservedfortheShareholders’Meetingbythelaworbythecompany’sstatute. It is inchargeofmanaging thecompany›s affairs to the extent that management hasnotbeendelegated.Directors are responsible to the company’s sharehold-ersandcreditorsforcontrollingthecompany’sexecutiveorgansinrelationtoachievementofgoals.ThereisacompletelistoftheBoardofDirectors’non-transferablepowers(art.716intheCO).TheBoardofDirectorsrepresentsthecompanybeforethirdparties.Unlessotherwisestatedinthecompany’sstatute or regulations, all directors have the power torepresentthecompany.Itmaydelegatepowersofrep-

resentationtooneormoredirectors(delegates)orthirdparties(directors).Atleastonedirectormustbeauthor-isedtorepresentthecompany.There must be a company representative domiciled inSwitzerland.Thisrequirementmaybemetbyadirectororamanager.

Auditors

Theentryintoforceofthenewfederallawonauthorisa-tionandsurveillanceofauditorsandnewauditingrulesintroduces important reformation of auditing laws. Thenewlegislationprovidesfortwotypesofaudit:theordi-naryauditandthe limitedaudit.Thefollowingtypesofcompanyaresubjecttoordinaryaudits:• stock-exchangelistedcompanies;• companies which exceed two of the following three

valuesfortwoconsecutiveyears:-balancesheetsumof10millionfrancs;-turnoverof20millionfrancs;-anannualaverageof50full-timeemployees;

• companiesobligedtoprepareconsolidatedgroupac-counts.

Whentheconditionsforanordinaryauditdonotapply,thecompanyissubjectedtoa limitedauditconductedbyanauditingofficewhichcheckstheannualaccountonly.The lawpermits renunciationof the limitedaudit,withtheconsentofallshareholders,ifthecompanyhasanannualaverageofnomorethan10full-timeemploy-ees.Theauditingofficemustbeindependentandmustformitsopinionobjectively.Independencemustnotbecom-promisedeitherapparentlyorinreality.Theseprovisionsapplytobothtypesofaudit(cf.section728andsection729oftheCO).Thegeneralshareholders’meetingappointstheauditingoffice,whichmayconsistofoneormorephysicalper-sons,legalentitiesorpartnerships.

1. Corporate Law


5Limited liability company

Alimitedliabilitycompany(SocietàagaranzialimitataorSagl),unlikeastockcompany, isconceivedasacapi-tal companywhich is stronglydependenton the iden-tityofthepartners.Essentially,partnersinanSaglhavemorerights(forinstance,moreextensiverightstoobtainpro-rata instalmentsonmanagement, thepossibilityofwithdrawal, veto rightsoncertaindecisions) andmoreobligations (such as the non-competition requirement,theobligationtopayadditionalcontributionsandacces-sory services) as compared to partners in an SA. TheSagland theSAarenot thereforedifferent insize,butbecausetheSaglpermitsaformoforganisationinwhichmoreweightisgiventopartnersratherthantocapital.The Sagl, though largely regulated by the regulationsthatapplytothepartnership,inactualfacthasasimpli-fiedformofmanagement.

Share capital

Minimumsharecapital isCHF20’000,witha full pay-mentobligation.TheminimumcontributionperpartnerisCHF100andeachpartnermayholdmultipleshares.

Single-member Sagl and company representation

The new law now in effect permits establishment of asingle-memberSagl,meaningonewithasingleshare-holder,whetheritbeaphysicalperson,acorporateen-tityoracommercialcompany.

Eachshareholder is entitled to represent thecompanyindividually inmanagementofaSagl.Company repre-sentation inthefigureofthemanagingpartnermaybeassigned to a single partner or a person outside thecompany,accordingtothecompany’sdecision.AtleastonerepresentativemustbedomiciledinSwitzerland.Unlikethestockcompany,thelimitedliabilitycompanydoesnotguarantee itsmembers’ anonymityandmustenter theirnamesandshareholding in theCommercialRegister.

Shareholders’ meeting

Theshareholders’meeting is the supremeorgan in anSagl anddetermines thecompany’s statutes, appoint-ment and revocation of managing partners and mem-bers of the auditing office. It approves the company’sfinancialstatementsandprofitandlossaccount,passesresolutionsonuseofprofitsandreleasesthecompany’sdirector(ordirectors).

Auditors

Theauditingbodyissubjecttotheprovisionsofthenewauditing law,which isalsoapplicable tostockcompa-nies.

Branch office

AnyforeigncompanymayopenabranchofficeinSwit-zerland by applying for registration in the CommercialRegistry.Thecorporatebodiesarethoseoftheforeigncompany,but themanagerresponsiblemustberesident inSwit-zerland.

Formoreinformation,consulttheguidedproceduresontheinternetatwww.ti.ch/rc.

1. Corporate Law


General partnership

Stock company Limited liability company

Branch office

Incorporation Noparticulardeedofestablishment;withaturnoverofoverCHF100’000registrationintheCommerceRegistryisrequired

Publicincorporation

RegistrationintheCommerceRegistryisrequired

Publicincorporation



Purpose Commercialactivitywithinthesamecompany

Commercialactivitybyowncompany

Commercialactivitybyowncompany

Afirmlegallyconnectedtoaforeignparentcompany,buteconomicallyindependentofit

Economic legitimization

Members Shareholders Members Foreignparentcompany

Members Onlynaturalpersons

OnedirectormustberesidentinSwitzerland

Oneormorephysicalpersons,corporateentitlesorcommercialcompanies

Asinglepartnerissufficient(physicalpersonorcorporateentity)

Onerepresentativeissufficient

Governing bodies Members Generalshareholders’meeting

Board of directorsat least one company representative (Swiss or EU citizen) must reside in Switzerland

Auditors

Shareholders’meeting

Managerat least one company representative (Swiss or EU citizen) must reside in Switzerland

Auditors

RepresentativewithresidenceinSwitzerland

Responsibilities Inadditiontothecapitalaccount,membersarejointlyandseverallyliable(includingwiththeirpersonalassets)

Corporatecapital Corporatecapital Parentcompanyco-responsibility

Minimum capital amount

– CHF100’000,ofwhich20%(oraminimumofCHF50’000)mustbepaidinatthetimeofestablishment

CHF20’000,entirelyreleased

Unrestrictedcapitalamount

5 Comparison between the various types of company

1. Corporate Law


Assessment of individuals

Taxesaremandatoryfornaturalpersonswithresidence,orresidencefortaxpurposes,inSwitzerland,aswellasforpersonsresidingabroadwho:• Areownersorbeneficiariesofabusinessorindustrial

premises,orownersofrealestateorland;• Act as brokers and dealers of land situated in Swit-

zerland;• AregainfullyemployedinSwitzerland;• ArecompensatedasmembersoftheBoardofDirec-

torsofacompanywithoffices registered inSwitzer-land.

ResidentsofSwitzerlandaresubjecttounlimitedtaxa-tion.However,thistaxationisnotextendedtobusines-ses,industrialpremisesorlandabroadforwhichtheta-xpayeristaxedattheratecorrespondingtohis/hertotalincome(includingincomeearnedabroad).

TheCantonofTicinotaxesthe incomeandnetwealthofnaturalpersons.Taxableincomeisdeterminedtakinginto account various types of deductions in 3 catego-ries:organicdeductions (expensesconnectedwith theearningof income),generaldeductions (not strictly re-lated to earning a specific income but with an impactonthetaxpayer’sabilitytopaycontributions)andsocialdeductions(takingintoaccountthetaxpayer’spersonalcircumstances).Taxationisonthreelevels:municipal,Cantonalandfe-deral.

Tax assessment example

Gross income 80’000 120’000 200’000 500’000inCHFSingle 12.5% 16.7% 22.5% 30.1%Married 6.9% 11.7% 19.3% 28.9%withoutchildrenMarriedwith2 2.5% 7.4% 16.1% 27.5%children

*examplewithamunicipalmultiplierof75%.

AttheCantonallevelaprogressiverateisappliedtothetaxpayer’swealthuptoamaximumof3.5‰;wealthun-derCHF200’000,aftersubtractionofsocialdeductionsand debts, is exempt from taxation. The local councilapplies its tax multiplier, whereas, at the federal level,individualnetwealthisexemptfromtaxation.

Dividendsfromsalesofsecuritiesaretax-free(notsub-jecttocapitalgainstax)aslongastheunderlyingequi-tiesarepartofthetaxpayer’spersonalassets.

Capital gains realised from the sale of real estate aretaxed separately, based on a scaled, progressive sys-tem.

Inheritancetaxanddonationtax,whicharetheexclusiveconcernoftheCanton,likecapitalgainsonrealestate,arechargedseparatelyattheCantonallevelonly.IntheCantonofTicinothereisanexemptionforthewidowedanddirectdescendantsandascendants.

Deduction of tax at source

Foreign workers with tax domicile or residence in theCanton (annual, temporary or commuter work permit)areliableforataxdeductionatsource,onthebasisofincome.Thisdeduction takes theplaceof taxassess-mentaccordingtotheusualprocedure.Thetaxrate isdetermined inproportion to the taxpayer’s incomeandindividualsituationandthetaxiswithheldaccordingtothepercentagesprovidedbyordinarytaxation.

Overall assessment

Naturalpersonswhoacquire taxdomicileor residenceintheCantonforthefirsttimeorafteranabsenceofatleast10yearsandwhodonothavegainfulemploymentmayasktopayatotalconsumptiontax.Theconsump-tiondeterminingtaxationintheCantonofTicinomaybenolowerthanCHF170,000.


Tax DivisionDivisione delle contribuzioniVialeStefanoFranscini6CH-6501BellinzonaPhone: +41(0)918143958/59Fax: +41(0)918144488Email: [email protected]/fisco

2. Direct Taxes: Individuals5


Introduction

The Confederation, the Cantons, and the municipalitieshave jurisdiction over tax matters: this three-tiered taxsystemhasitsoriginsinthehistoricalevolutionofthefe-deralstate.

Capital companies

Capital companies are subject to direct taxation at thefederal,Cantonalandmunicipallevelonprofitsrealized:Federalrate 8.5%Cantonalrate 9%Municipalrate Cantonaltaxmultiplier (from50to100%)

UnderthefiscallawofTicino,thetaxescompaniesneedto pay are considered negative income componentswhicharethereforedeductibleascosts,asshownintheexamplebelow.AttheCantonalandmunicipallevel,thereisalsoacapitaltaxequalto1.5‰ofthecapitalowned(company’scapital+reserves+undistributedprofits).

Tax assessment example

Acurrentstockcompanysubjecttoamunicipaltaxmulti-plierof75%withcapitalresourcesofCHF150,000(sharecapitalofCHF100,000andreservesofCHF50,000):

Pre-tax profit CHF 100’000 100%./. Tax allocations CHF 20’004Taxable net profit CHF 79’996(1)Profit tax Cantonaltax CHF 7’200(9%ofCHF79’996)Municipaltax CHF 5’400(75%ofCHF7’200) Federaltax CHF 6’800(8.5%ofCHF79’996) Total tax of profits CHF 19’400 19.4%

(2)Capital tax Cantonaltaxoncapital CHF 345(1.5‰ofCHF229’996)Municipaltax CHF 259(75%ofCHF345) Total tax on capital CHF 604Total taxes onprofit CHF 19’400oncapital CHF 604 TOTAL CHF 20’004

Calculating taxable profit

Taxableprofitisdeterminedtakingintoaccountpermit-tedtaxdeductions,including:• devaluationofinventoriesbyupto1/3;• creation of a debtor risk fund (up to 10% of credits

heldabroad);• deductibilityoftaxes(refertoexample);• accelerateddepreciation(doubletherateusuallyper-

mittedundertheDecreeineffectuntilDecember21st

2012).

Determination of taxable profit

An advance tax (at source) of 35% is charged whenprofitsaredistributed.Thebeneficiarymayrecoveritinhisorhertaxreturnor, ifataxpayerresidinginastatewithwhichSwitzerlandhassignedanagreementagainstdoubletaxation,throughproceduresagreedonwiththiscountry.

OnJuly1st2005anagreementregardingtaxationofsa-vingswentintoeffectbetweenSwitzerlandandtheEuro-peanUnion.Art.15oftheagreementextendstheprovisi-onsoftheParentCompany/SubsidiaryandInterestandRoyaltiesCommunityDirectivetocompaniesresidentinSwitzerlandundercertainconditions,permittingexemp-tionfromtaxationonpaymentofdividends,interestandroyaltiesbetweenparentandsubsidiarycompaniesandassociatedcompanies.OnJanuary1st2009partialtaxationofdividendsatthefederallevelwentintoeffectforqualifiedshareholdings(shareholderowningatleast10%ofitsowncapital)upto 60% of private substance and 50% of commercialsubstance.AttheCantonallevel,partialtaxationofdividendswillgointoeffectatthesamepercentageasfortheconfedera-tion toattenuatedoubleeconomic taxationstartingonJanuary1st2010.Real estate tax and Cantonal stamp tax

Propertytaxiscalculatedontheestimatedvalueofpro-pertiesintheCantonandissubtractedatboththeCan-tonal level (2‰forpropertiesownedbystockcompa-niesand3‰forpropertiesownedbycorporateentitiesbasedabroad)andatthemunicipallevel(1‰).Cantonalstamptax ischargedonthecounter-valueofcertaincontractsandamountsto1‰.

Branch offices

TaxationofbranchofficesofforeigncompanieslocatedinSwitzerlandtaxesprofitsandcapital,onthebasisof

3. Direct Taxes: Corporate entities5


thelegislationapplicabletocorporateentitiessubjectto

Swisslaw,asapermanentbranchofficemaybeconsi-

deredsimilartothem.Theprofitsofbranchofficesmay

notbecompensatedwithlossesofotherpermanentor-

ganisationsabroadorthoseoftheparentcompany.Dis-

tributionofprofitstotheparentcompanyisnotsubject

toadvancetaxation.

Comparison of branch office and subsidiary

Branch office Subsidiary

Taxationofprofits: Ordinary Ordinaryrates

federal,Cantonal rates

andmunicipal

WithholdingTax Nowithholding Advancetaxon

taxonprofits dividendspaidto

transferredto foreignholding

headquarters company*

abroad

Interestand Notnormally Deductibleif

royalities deductibleif paidtothe

paidtothe parent

headoffice company

abroad abroad*recoverypossiblethroughtheConventionagainst

doubletaxation(C.D.I.)

Companies subject to special taxation

Thefollowingtypesofcompanyaresubjecttospecialta-

xation:

• holdingcompanies;

• auxiliarycompanies;

• administrationcompanies.

Thesenamesidentifyspecialtaxstatusesratherthanle-

galtypes.

Thesecompaniescanbenefit,attheCantonallevel,from

privilegedfiscaltreatmentdependingonthespecificna-

tureofthebusiness,eitherbecauseitisconductedprima-

rilyabroadorbecauseitispartofamultinationalgroup.

Holding companies

Apureholdingcompanymayenjoyexemption fromta-

xationonprofitsattheCantonalandmunicipallevelif,in

the longterm,theshareholdingspresent inthefinancial

statements(or incomefromthem)representat least2/3

(two thirds)of theassets in thefinancial statements (or

totalrevenues).

Theshareofeachoftheshareholdingsheldmustreach

atleast20%ofthecapitalofthecompanyinwhichsha-

resareownedormusthaveasellablevalueofat least

CHF2’000’000.

Specialtermsarerecognisedatthefederallevelontaxon

profitsasincomefromshareholdings.Gainsfromsaleof

shareholdingsalsobenefitfromthesameterms.

Theholdingcompanymaynotperformanycommercialor

productiveactivity.

Holding company taxation scheme

Canton Municipality Confederation

Profitonincome 0 0 taxrelief

fromshareholding

Gainsfromsales 0 0 taxrelief

Owncapital(share 0.15‰ 0.15‰ 0

capital+reserves (minimum (minimum

+profits CHF500) CHF500)

Auxiliary companies

Auxiliarycompaniesperformacommercial activitypri-

marily targeting foreign countries and only marginally

conducted in Switzerland. It may have its own offices

in theCantonandhirestaffexclusively toperformad-

ministrative tasks,withoutproductionorprocessingof

goods.Auxiliariespaytaxesonthebasisofthebusiness

theyconductintheCanton.

Administration companies

Theactivities administration companies are allowed to

performparticularlyapply toadministrationandmana-

gementofintangiblegoods,re-invoicingofgoodswhich

donottransitviaSwitzerland,invoicingofservicesper-

formedabroadandinvoicingandcollectionofpayments

forservicesprovidedtoothergroupcompanies.

Anadministrationcompanycannotperformcommercial

orproductiveactivitiesinSwitzerland.

Taxationisbasedonthefollowingcriteria:

• proceedsfromSwisssourcesaftersubtractionofex-

pensesaresubjecttotaxationnormally;

• incomefromabroadistaxableonthebasisoftheim-

portanceoftheadministrativeworkperformedinthe

Canton;

• incoming fromshareholdingsandprofits incapital is

exempt.

5 3. Direct Taxes: Corporate entities


Value added tax (VAT)

Value added tax (VAT) is a general tax on importationandproductionofgoodsandservicesfordomesticcon-sumption.Exportsofgoodsandservicesthatcanbede-monstratedtohavebeenprovidedabroadareexempt.ThenormalrateforVATis7.6%.Areducedrateof2.4%applies to essential goods. VAT regulations expresslystate which goods and services are excluded (rate of0%): postal services, healthcare services, social secu-rity, education, culture, insurance, money markets andcapitalmarkets,propertysalesandrentals,etc.

VAT (in %) international comparison

VAT Report (Declaration)

Anyone who performs an independent commercial orprofessionalactivityforthepurposeofearningissubjecttoVATtotheextentthatthesuppliesandservicesandconsumptioninSwitzerlandtotalmorethanCHF75’000peryear(art.21ofthefederal lawonvalueaddedtax/LIVA). This provision applies in particular to physicalpersons (one-person firms), companies of people (forinstance,limitedandunlimitedpartnerships)andcorpo-rateentitiesinprivateorpubliclaw.ThosewhomeettheserequirementsmustrequestaVATnumberfromthefederaltaxauthorities.TheprocedurerequiresthemtoprepareaquarterlyVATreport,whichmayreportamountsbilledoramountscoll-ected(withauthorisation)andmustbesenttothefederaltaxauthority(within60daysoftheperiodreportedon).Payment of the balance of VAT payable is due by thesamedate,andVATcreditsarenormallyrefundedwithin60daysaftersendinginthequarterlyreport.

Other indirect taxes

TheConfederationchargesspecialtaxesonconsumpti-on,particularlytaxesontobacco,alcoholicdrinks,mine-raloils(fuels)andmotorvehicles.

Useful address

Federal tax authority – Main VAT DivisionEidgenössische SteuerverwaltungHauptabteilung MWSTSchwarztorstrasse50CH-3003BernePhone: +41(0)313222111Fax: +41(0)313257138www.estv.admin.ch

4. Indirect Taxes5

Source: Location: Switzerland, State Secretariat for Economic Affairs,Facts - Edition March 2005

7,6

16,0 17,5 19,0 19,6 20,0

21,0 21,0

0,0 5,0

10,0 15,0 20,0 25,0

CH D UK NL F I B IRL


6. State Financial Support


1. Cantonal Incentives to Companies

The Law on Economic Innovation (L-inn)

TheCantonofTicinohaspreparedaseriesofconcretemeasures providing incentives for new industrial initia-tiveswithahightechnologicalvalueandan innovativenature.ThelegalbasisislaiddownbytheLawonEco-nomicInnovation(25June1997).

Beneficiaries

Beneficiariesare:• industrial and industrial-artisanal enterprises produ-

cingorprocessinggoods;• companiesintheservicesector,inparticularthoseen-

gagedintheinnovationofindustrialproduction.

Innovative economical initiatives

The economical initiatives considered innovative arespecificallythoseinvolving:• newproductsorservices;• newprocessingmethods.

Available assistance

Theincentivesconsistof:• grantforinnovativeinvestments;• taxreliefofferedonlytonewenterprises;• bonusfortraining.

Grants

Grants range from 10 to 25% of tangible investments(exceptbuildingsand land)and intangible investmentsconsideredinnovative.Theseinvestmentsmustappearamong thecompany’sassetsandbeamortised inac-cordancewiththelaw.Thefinancialsupportvariesde-pending on the project’s degree of innovation and isgrantedpost-investment.The contributions are made in form of Cantonal taxcreditsfornomorethan5yearsandareexcludedfromCantonalandlocaltaxableincome.This typeofassistance isavailable foreach innovativeinvestment that contributes to increasing a company’stechnologicallevel.

Tax relief

TaxexemptionsonprofitandcapitalattheCantonalle-velareallowed,overaperiodoffiveyears,fornewlyes-tablishedbusinesses,andupto10yearsforprojectsofparticularimportance.Existing companies undergoing substantial changes insales, business expenses and personnel qualificationsarealsoentitledtotaxrelief.If theCantonalauthorityhasgranteda taxexemption,themunicipal authorities in turnhaveanoptionof ag-reeingonsimilar special tax termson thebasisof theeconomicinnovationlaw.

Bonus for training

Businesseshavetheopportunitytotakeadvantageofafinancialsubsidyofupto40%oftheinitialcostoffound-ingacompany,foraperiodofupto6months.Inordertoqualify,thebusinessmustbesetupinconnectionwithaprojectconsideredasinnovative.

Procedure for application of the Law on Economic Innovation

1. Preliminarymeetingwiththeentrepreneurorthepro-jectmanager.

2. Thecompanyortheprojectmanagerprovideswrittennoticeoftheintentiontocontinuewiththeinvestmentforwhichapplicationofthelawisrequested.

3. Thebusinessplanissubmittedbytheagreeddead-line.

4. Examination of the business plan and inspection ofthecompanybyanexpert fromtheCommissionforEconomicInnovation.

5. Discussionofthecasebythecommissionanddecis-ion.

6. Officialreportonthecontributionsgranted.

Theproceduregenerallytakesabouttwomonthsoncethefinalbusinessplanhasbeenreceived.


Economic Promotion OfficeSezione della promozione economicaVialeStefanoFranscini17CH-6501BellinzonaPhone: +41(0)918143541Fax: +41(0)918144457Email: [email protected]/promozione-economica

6


Tax relief for economic renewal areas

TaxreliefondirectfederaltaxationhasitslegalbasisinthefederallawonregionalpoliciesdatedOctober62006(art.12),whichcameintoforceonJanuary1st2008.Theprimarypurposeofthetoolispromotingprivateeco-nomicprojectswithtaxreliefondirectfederaltaxation:acompanymaybenefitfromeasytaxtermsforfederaltaxprovideditislocatedwithinthegeographicboundaries*imposedby theOrdinance regarding determinationofareasforapplicationofspecialtaxterms(Ordinanceno.901.022.1)andtheCantonagreesonspecialtaxtermsinitsownlegislation.InTicino,thistakesplacethroughtheeconomicinnovationlaw(art.6),whichprovidestaxreli-efsolelyfornewindustrialandadvancedservicecompa-nieswithfunctionsrelatedtoindustrialproduction.

*Alistofmunicipalitiesaffectedbythismeasureappearsonthenextpageintableform.Thelistincludesapplica-tionzonesunderthenewOrdinanceandthosedefinedpreviouslyby the federaldecree in favourofeconomicre-launchingzones(formerlythe“BonnyDecree”,whichexpiredon31.12.2007).Forthelatter,temporaryprovi-sionsareineffectuntil2010,underwhichitwillbepos-sibletoagreeonfederaltaxtermsforuptoamaximumof50%,on thecondition that theCantonhasgrantedCantonaltaxrelief.

Guarantee

Smallerenterprisesactive in theCantonofTicinomayalso refer to the OBTG guarantee cooperative in St.Gallen,whichmaygrantguaranteesonbankcreditsforinvestmentsorformanagementofassetsuptoamaxi-mumofCHF500’000.


Economic Promotion OfficeSezione della promozione economicaVialeStefanoFranscini17CH-6501BellinzonaPhone: +41(0)918143541Fax: +41(0)918144457Email: [email protected]/promozione-economica

State Secretariat for Economic Affairs (SECO)Effingerstrasse31CH-3003BernePhone: +41(0)313225656Fax: +41(0)313222749www.seco.admin.ch

OBTGOstschweizerischeBürgschaftsgenossenschaftSt.GallenRorschacherStrasse150CH-9006St.GallenPhone: +41(0)712420060Fax: +41(0)712420070Email: [email protected]

2. Federal Incentives6


6

Bellinzona Blenio Leventina Lugano Mendrisio

Gnosca Acquarossa Airolo Agno Balerna

Moleno Blenio Anzonico Barbengo Castel San Pietro

Preonzo Ludiano Bedretto Bedano Chiasso

Malvaglia Bodio Bioggio Coldrerio

Arbedo-Castione Semione Calpiogna Bironico Genestrerio

Bellinzona Campello Cadempino Ligornetto

Cadenazzo Cavagnago Camignolo Mendrisio

Camorino Chironico Carabbia Morbio Inferiore

Giubiasco Dalpe Carabietta Novazzano

Lumino Faido Carona Rancate

Sant'Antonino Giornico Caslano Riva San Vitale

Sementina Mairengo Collina d’Oro Stabio

Osco Croglio Vacallo

Personico Grancia

Pollegio Gravesano

Prato (Leventina) Lamone

Quinto Magliaso

Sobrio Manno

Melide

Mezzovico-Vira

Monteggio

Morcote

Locarno Rivera Vallemaggia Muzzano

Pura

Contone Biasca Avegno Rivera

Cugnasco Claro Sigirino

Gerra Verzasca Cresciano Torricella-Taverne

Gordola Iragna Vico Morcote

Lavertezzo Lodrino

Locarno Osogna

Losone

Magadino

Tenero-Contra

Ordinance on granting of tax relief in application of regional policy

Tax relief application zones The table below shows all municipalities, district by district (in bold type) affected by the new Ordinance for theidentificationofzonesforapplicationoftaxrelief;whiletheremainingmunicipalities(initalics)representeconomicre-launchingzonesundertheformerBonnyDecree,forwhichtemporaryprovisionswillremainineffectuntil31.12.2010.

2. Federal Incentives

Importantnote:Includesthe190politicalmunicipalitiesasof22.10.2006


Law on Re-launching Employment and Supporting the Unemployed

TheCantonalLawonRe-launchingEmploymentandSup-portfortheUnemployedisthelegalbasisprovidingincen-tivesforhiringandtraining.

Hiring incentives

Thestatepromotesnewjobcreationbyfinancingemplo-yeesocialcontributions(oldageanddisabilityinsurance,etc.)thatareattheemployer’sexpensefor24months.

Beneficiaries

Thisfinancing isavailable toenterprises thatcreatenewjobs,employingpeopledomiciledorresidentintheCantonforat leastoneyear (or inpossessionofaBorCworkpermit).Newjobsareclassifiedasthosecreatedinaddi-tiontothepreviousyear’spermanentjobs(thesizeoftheenterprise’spermanentworkforceisestablishedbasedonincomedeclarationssubjecttosocialcontributions).

Limitation of rights

Theincentivetohireislimitedtoperiodsofdifficultyinthelabourmarket.Thelawspecifiesthatiftheunemploymentratefallsbelow4%,theincentivepaymentsfornewhiringwillbesuspended.Theincentivetohireisnotpaidinthefollowingcases:• jobscreatedasaresultof restructuring,mergerorac-

quisition;• temporaryorseasonalwork;• positionsfilledbyindividualswhomakeorareinaposi-

tiontoinfluencebusinessdecisions.

Hiring bonus

Abusinesshiringanunemployedworkerinneedofabriefperiodoftrainingmayobtainafinancialcontribution(bo-nus)correspondingtothedifferencebetweentheregularsalaryandthesalaryattheendoftheinsertionprocess,foraperiodof6months.Thebonusmaybeuptoamaximumof60%ofthegrosssalary.

Beneficiaries

Thisfinancing isavailable toenterprises thatcreatenewjobs,employingunemployedpeopledomiciledorresidentintheCantonforatleastoneyear(orinpossessionofaBorCworkpermit).

Request for subsidy

Therequestsforobtainingthehiringincentiveortheinserti-onbonusmustbesubmittedbythecompanypriortohiring(or,atthelatest,within30daysofthebeginningofemploy-ment)totheActiveMeasuresOfficeoftheLabourDivisionoftheDepartmentofFinanceandEconomy(Ufficiodellemisureattive,Sezionedellavoro,Dipartimentodellefinan-zeedell’economia).


Active Measures OfficeUfficio delle misure attiveResidenzagovernativaCH-6501BellinzonaPhone: +41(0)918144810/11Fax: +41(0)918144408Email: [email protected]/lavoro

6 3. Employment and Training Incentives


Notes


Notes


Notes


Notes

Republic and Canton Ticino

Department of finance and economy

Repubblica e Cantone Ticino

Dipartimento delle finanze e

dell’economia

Economic Promotion Office

Sezione della promozione economica

Viale Stefano Franscini 17 – CH-6501 Bellinzona

Phone +41 (0) 91 814 35 41

Fax +41 (0) 91 814 44 57 E-mail [email protected]

www.copernico.ch

Informative Guide to Doing Business in Canton Ticino

Economic Promotion OfficeSezione della promozione economica

Viale Stefano Franscini 17 - CH - 6501 Bellinzona Phone: +41 (0)91 814 35 41 Fax: +41 (0)91 814 44 57 Email: [email protected] www.copernico.ch

Documents

Informative Guide - Stabio · 2018-11-06 · Informative Guide to Doing Business in Canton Ticino Economic Promotion Office Sezione della promozione economica Viale Stefano Franscini