Legal entities abroad constitute the following:
- Companies domiciled abroad (even if they belong to a Swiss citizen)
- Companies (stock corporations – “AG”, limited partnerships – “KommAG”, limited companies – “GmbH”, cooperatives, associations, foundations and companies without legal personality capable of owning assets (“KollG”, “KommG”) which are domiciled in Switzerland but which are controlled by persons abroad
- Foreign control is assumed in the case of
- more than 1/3 of the company capital
- more than 1/3 of the voting rights
- granting of significant loan
- Foreign control is assumed in the case of