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Home , Appenzell, Appenzell (village), Herisau, Monaco, Rehetobel, Reute

Grösse A4 (x=6.8 mm) Small, yet just right. Excellent conditions for both companies and individuals •  Central position in , close to three international airports • Excellent quality of life • One of Europe’s most attractive tax locations • Reasonable prices for real estate • Liberal, flexible job market with high productivity levels • Open European market • Legal certainty and planning security thanks to political stability • Direct and flexible advisory services for you Grösse A4 (x=6.8 mm)

Small, yet magnificent. Welcome to Ausserrhoden

Live and work where others go on holiday. Enjoy excellent quality of life, and take advantage of attractive land prices and low taxes. Appreciate the wonder of nature on your doorstep, and live in the heart of Europe. These are just some of the things has to offer. Six successful entrepreneurs will explain on the next few pages why they can thoroughly recommend our canton – both as a business location, and as a place to live.

Appenzell Ausserrhoden is a member of the St.GallenBodenseeArea, ’s third largest and most cost-efficient economic region. “Our sturgeon breeding centre is in Uruguay, our customers are all over the – and we are right in the middle. Perfect.” Alexander Zwyer, CEO ZwyerCaviar GmbH, Teufen

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Right in the middle of Europe : The land of short distances

Zurich : 1 hour. : 1.5 hours. : 1.5 hours. : 1.5 hours. The the­atre : 20 minutes. Lake Constance : 30 minutes. The local : 5 minutes. Open countryside and forests : right on your doorstep. Just some of the advan- tages of Appenzell Ausserrhoden. Whether you are looking for a new busi­ness location or simply somewhere to live, do comeOslo and get to know us, by looking 3,75 h at the following pages, or better still, in person. You’re 2,5sure h to like us !

Copenhagen 1,5h 2 h London 1,5h 1,5 h Berlin 1,5h Bruxelles 2 h 1,5h Frankfurt 1 h Paris 1,5h 1,5h 1,5h 1,75 h Lyon 1h

Monaco Florence 1h 1h Friedrichshafen 1,75 h 1,5h 2 h 1,5h

Zurich St.Gallen Herisau Altenrhein

AUSTRIA

Travel times from Herisau Car Public SWITZERLAND transp. St.Gallen city centre 13 min. 7 min. St.Gallen Altenrhein Airport 28 min. 50 min. Zurich city centre 75 min. 75 min. Zurich Airport 60 min. 65 min. Berne 159 min. 197 min. 126 min. 165 min. Friedrichshafen Airport 70 min. 150 min. Constance 59 min. 79 min. 42 min. 59 min. 71 min. 89 min. 180 min. 220 min. 172 min. 220 min. Milan 249 min. 280 min.

3 “More than 65 000 sales advisors sell JUST products in 30 differ­ent worldwide. But the most beautiful job location is the one with the view.” Hansueli and Marcel Jüstrich, company owners of the JUST Group, 4 Grösse A4 (x=6.8 mm)

True quality of life : Appenzell Ausserrhoden as a place to live

Nestling in the delightful countryside between Lake Constance and the mountains, between nature and culture, city and countryside, the gentle hilly landscape of Appenzell Ausserrhoden is a unique place to live, offering true quality of life. Ideal for work. Perfect for holidays. A fantastic place to live.

Lush green meadows and dark forests ; unspoilt Whether you are talking about Herisau, the adminis- villages with character and a healthy life of their own trative and unofficial main town of the canton, the – generously spaced and allowing nature to remain low-tax of Teufen, the town of Heiden what nature wants to be : nature. If you would like to with its panoramic view, or one of the many small live where others go on holiday and yet still enjoy villages – all are considered to be ideal places to live, the benefits of a well-developed infrastructure and especially for families. The schools offer school excellent transport connections, you will find days and block teaching times that suit family require- Appenzell Ausserrhoden an excellent choice. ments, and there are cross-community programmes and networks for the supervision of children outside Because here on this particular little patch of earth, school hours, making it relatively easy for both the extensive range of leisure, sports and recreational mothers and fathers to juggle professional commit- activities on offer makes every day feel like a holiday. ments and family life. In the 20 of varying sizes in the Hinter- land, Mittelland and Vorderland areas of Appenzell, idyllic villages and landscapes, lively traditions and friendly good-neighbourliness all contribute to a high quality of life.

5 School and professional : From kindergarten to top

Appenzell Ausserrhoden has an excellent educational system, ranging from kindergarten to modern to vocational college and grammar school. Herisau is also the location of the cantonal vocational training centre. At the renowned Cantonal School of , pupils can obtain the Swiss Matura school leaving certificate ( approximate equivalent of “A” levels ), with the school’s vocational department offering its vocational counterpart, the ­“Commercial / ​Vocational Matura”. Several private schools complete the range of educational institutions to be found in Appenzell Ausserrhoden, and one of the world’s most reputable , St. Gallen University ( HSG ), is not far away.

School levels and duration of schooling Universities, universities of applied sciences and private schools in the region Swiss state schools are among the best in the world. Compulsory schooling lasts nine years. Universities • St. Gallen University ( HSG ) Kindergarten ( from the age of 4 ) 2 years • Zurich University Primary school ( infants / juniors ) 6 years • University of Constance ( Germany ) Mandatory ( basic and intermediate level ) 3 years Facultative year 10 ( optional ) 1 year • Swiss Federal Institute of Technology Zurich ( ETH ) Apprenticeship with part-time schooling 3 – 4 years • University of St. Gallen Grammar school ( Matura ; corresponding to “A” levels ) 4 years Universities of applied sciences Well-qualified professionals thanks to a dual • Universities of Applied Sciences and Economics in system of vocational training and schooling St. Gallen, , Vaduz ( ), Lindau ( Germany ), Friedrichshafen ( Germany ) After nine years of compulsory schooling, young • Universities of Applied Sciences and Technology in people are free to choose between going on to St. Gallen, Buchs, Winterthur, Rapperswil, Cons- grammar school or undertaking one of approximately tance ( Germany ), Dornbirn ( ) 300 different apprenticeships. These have a practical • University of Applied Sciences and Social Work in and a theoretical component. After completion of Rorschach an apprenticeship, young professionals can choose • Swiss Textile College in Wattwil to go on into tertiary education.

Switzerland’s dual education system has proven its International schools ( a selection ) worth : in no other European is youth un- St. Gallen, Buchs, Kreuzlingen, “Institut auf dem employment as low as in Switzerland. Rosenberg” in St. Gallen

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Health : Invigorated by natural and conventional medicine

Hospitals, clinics, health spas, specialist doctors, specialists in natural medicine, dentists. Therapies, massages, homeopathic medicine, natural medicine, herbal medicine. Recreation, nutrition, exercise, regeneration, maintenance of health, wellness : in Appenzell Ausserrhoden, health has been top of the agenda for centuries, and so there is a correspondingly vast range of both conventional therapies and alternative healing methods on offer here.

A long tradition in health care Comprehensive medical care

As early as the middle of the 18th century, the nobles The comprehensive range of health care services of Europe would travel to Appenzell Ausserrhoden to offered in Appenzell Ausserrhoden combines alter- revitalise mind, body and soul with the help of various native, complementary and conventional medicine, natural healing processes, whey cures and mudbaths, thus guaranteeing a broad range of medical expertise as well as the healthy fresh air here. Health tourism and the provision of holistic, high quality health care. has continued to grow ever since – slowly, but in many The “Spitalverbund AR” hospital association in different ways – so that today the region presents Herisau and Heiden provides the basic hospital care itself as a unique oasis for leisure activities, culture here for patients admitted to the internal medicine, and recreation, offering an outstanding range of surgery, and obstetrics and gynaecology departments. therapies and health spa treatments. The focus on The Appenzell Ausserrhoden Psychiatric Centre in preventative health and health promotion very much Herisau and various specialist private hospitals and catches the spirit of the age, and thus manages to clinics complete the range of health care and medical bridge the gap between tourism and medicine with treatments available for people suffering from physical great success. and / or mental illnesses.

Traditional natural medicine and healing Medical institutions

Knowledge of the healing powers of nature has been • Berit-Klinik, Niederteufen passed down from generation to generation, and is • Hirslanden Klinik am Rosenberg, Heiden to be found today in the 300 homeopathic practition- • Klinik , Gais ers registered here. It is also reflected in the strong • Spitalverbund AR, Herisau, Heiden natural remedies industry that has developed from • Klinik, Lustmühle tradition. The innovative attitude to alternative and • Rheinburg-Klinik, Walzenhausen complementary medicine here is thus anchored in • Augenklinik Scarpatetti ( eye hospital ), Teufen the constitution of the canton and in the Swiss law • Klinik Teufen, Teufen governing therapeutic products ( “Heilmittelgesetz” ).

7 “The willingness, flexibility and identification of the staff here with their company are unique. We would not have this competitive advantage anywhere else.” Andreas Schmidheini, managing director of Varioprint AG, Heiden Grösse A4 (x=6.8 mm)

Business-friendly : Appenzell Ausserrhoden as a business location

As part of the St.GallenBodenseeArea group, with its even mix of small and medium-​sized enterprises and large international corporations, Appenzell ­Ausserrhoden is an attractive location for any company. Thanks to the diverse range of sectors represented here, Appenzell Ausserrhoden’s economy is crisis resistant, innovative, and geared towards exports and growth.

DistributionDistribution of workforce: of workforce: DistributionDistribution of places of places of work: of work:

8% 8% Sector Sector I I 22% 22% Sector Sector II II Sector Sector III III 33% 33% 59% 59% 59% 59% 19% 19%

Source:Source: Swiss SwissFederal Federal Statistical Statistical Office Office(2008) (2008)

The main arguments UnemploymentArbeitslosenquo figureste 2009 bis2009 2011 to 2011

2009 2010 2011 • Europe’s No. 1 business location 6% • Extremely productive labour market – little regulation 5% • Lowest taxation in Europe – attractive taxation models 4% • First-class, reliable infrastructure 3%

• Open labour market – integration with EU through 2%

partnership agreements 1% • Leading educational and technological centre and 0% centre of knowledge Switzerland 15 – 24 years Appenzell Ausserrhoden 15 – 24 years Switzerland 15 – 65 years Appenzell Ausserrhoden 15 – 65 years • Safe and stable – neutral in foreign affairs Sources: Department of economy and

In addition to a low rate of unemployment, Appenzell Ausserrhoden has an above-average supply of qualified staff at its disposal in comparison with other cantons. Companies benefit here from the cross- border labour market in the tri-border region where Switzerland, Germany and Austria converge.

9 Labour market and wages : Excellent productivity with 20% lower wage costs

Business-friendly conditions and efficient staff ensure a high return on invest- ment in Appenzell Ausserrhoden. Swiss productivity ranks among the highest when compared with major industrialised countries. Unit wage costs are thus significantly lower in Switzerland than for example in Germany or the USA.

Main advantages of the labour market Examples of monthly gross earnings in ­Switzerland ( in CHF ) • Pleasant working environment • High quality of life and social stability Monthly gross earnings ( median ) according to • Well-trained, highly motivated workforce business sector and level of requirements : • Liberal labour laws • Cooperative trade unions / strikes practically A1 + 2 A3 A4 unheard of Manufacturing industry, industry 7 367 5 753 4 578 • High contractually regulated annual working time Trade, repairs 6 326 4 815 4 275 and low sickness levels Information, communications 7 718 6 064 4 550 Financial and insurance services 9 250 6 560 6 068 • Legal certainty and thus also planning security Information technology, R&D, services for companies 7 588 5 566 4 699 Conditions of labour contracts Other commercial services, health and social services 5 933 4 875 4 160

• Employer-friendly labour laws ( e. g. unrestricted Source : Swiss Federal Statistical Office ( 2010 ), based on 13 months’ right to termination of contract, without the remuneration, eastern Switzerland involvement of authorities or representatives ) • A1 + 2 highly demanding and difficult work • Contractually regulated working hours of 40 to • A3 independent and qualified work 44 hours / week • A4 simple and repetitive activities • Statutory maximum working hours of 45 or 50 hours / week • Permitted daily hours of work 6 a.. to 8 p.m. ; evening working hours from 8 p.m. to 11 p.m. ; night-time working hours 11 p.m. to 6 a.m. • Sunday working hours from Saturday 11 p.m. to Sunday 11 p.m. ( 11 p.m. to 11 p.m. applies also on public holidays ) • 20 days’ statutory holiday per year ( 25 days up to the age of 20 ) • Mandatory accident insurance • Remuneration continues during sickness or pregnancy / maternity leave • Employee bears costs of health insurance • Employee and employer divide costs of insurance ( old age and survivors’, invalidity, occupational and unemployment insurance ) equally ( social security payments approx. 15 % )

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Work and residence permits Subsequent immigration of families / family reunification The Agreement on the Free Movement of Persons between Switzerland and the EU has to a large In principle, the family members of all holders of work extent removed obstacles to the international and and residence permits may join them. As a rule, this inter-cantonal mobility of foreign workers. The length applies for the duration of the residence permit. of the permit depends on the work contract : Social insurance Short stay ( permit L ) Can be granted for a temporary employment The “three-pillar” Swiss social security system is con- contract ; valid according to duration of permit sidered to be exemplary worldwide, harmonising the ( max. 364 days ) interests of employees and employers. In addition, there are various complementary social security Long stay ( permit B ) systems : health insurance ( paid by the employee ), Can be granted for contracts lasting more than one invalidity insurance, supplementary benefits, the fund year ; valid for 5 years for loss of earned income, un­employment insurance, accident insurance, family allowances. Permanent residency ( permit C ) Can be granted on application after 5 years’ uninter- 1st pillar : old-age and survivors’ pension rupted stay ; valid indefinitely ( AHV ) / invalidity insurance ( IV ) Compulsory for all employees ; geared to securing Cross-border commuter ( permit G ) subsistence needs ; financed through contributions Can be granted where holder returns to a home in a ( percentages of earnings ) made by employer and neighbouring foreign country on a daily or at least a employee weekly basis ; valid according to work contract and for 5 years where contract is for longer than 1 year ; 2nd pillar : occupational pension funds ( federal changes of job and / or place of work are unproblem- pension fund ) atic within border zone ( zone restriction and obligation Compulsory for all employees ; geared to securing to register cease to apply after 5 years ) lifestyle to which beneficiary is accustomed ; financed through contributions ( percentage of earnings ) made Foreign posting by employer and employee Employees from EU / EFTA member states and who are sent to work in Switzerland by their EU / EFTA 3rd pillar : private provision employers do not require a permit for stays lasting up Voluntary and partially tax-deductible savings ; to a maximum of 3 months or a maximum of 90 days financed individually per calendar year. They are however obliged to register before taking up employment in Switzerland. The employer will normally register the employee. The official form must be used for the registration which is available online.

11 “From the land prices to the statutory requirements and low taxation – ­Appenzell Ausserrhoden is an extremely attractive business location and place to live.” Sonja Meyer, lic. iur. HSG ( law graduate of University of St. Gallen ), lawyer, Müller Eckstein Rechtsanwälte, Herisau Grösse A4 (x=6.8 mm)

Land and real estate : Available at attractive prices

Appenzell Ausserrhoden offers a wide variety of real estate properties and at very attractive prices. Our regional business promotion team will be delighted to help you find the property that best suits your requirements.

Acquisition of real estate by foreign nationals Market prices for real estate ( Lex Koller ) Real estate properties including standard connections The acquisition of real estate in Switzerland by ( heating, power, water, telecommunications ) foreign nationals, companies based abroad, or companies based in Switzerland but under foreign Industrial / commercial premises ( per m2 / year ) control is restricted by law and requires a permit. Net rent CHF ( excluding utilities ) Existing buildings 80 to 130 Main residences can be bought without a permit, as New building ( unfitted ) 100 to 200 long as the person or family are legally and effectively New building ( fitted ) 200 to 300 Office space 90 to 250 resident in Switzerland. Shop building 100 to 320

Business premises can also be bought without a Purchasing price CHF permit. Properties are classified as business prem- Building plot for business premises ( per m² ) 100 to 460 ises if used for trading or production purposes or for other commercial or professional activities. Residential property Rent CHF ( per month, excluding utilities* ) Acquisition of holiday apartments and holiday 2-room flat 610 to 1 060 houses 4-room flat 990 to 1 720 5-room flat 1 190 to 2 060 Foreign nationals may only purchase holiday apart- Purchasing price CHF ments and holiday houses with the permission of Detached house 500 000 to 750 000 the regional Department of Economy and ­Agriculture. Detached house ( deluxe ) 750 000 to 3 000 000 The cantonal contingent of holiday residences in the Building plot ( per m² ) 140 to 770 canton of Appenzell Ausserrhoden is 20 properties. * Guideline for heating / water : approximately 10 % of net rent Foreign nationals can purchase holiday residences in Source : Immo-Monitoring 2012 / 2, Wüst & Partner AG the following municipalities : Urnäsch, Schönengrund, , Teufen, Bühler, Gais, Trogen, , Wald, Grub, Heiden, Walzenhausen and .

13 Tax regulations : Attractive for both individuals and companies

The federalist Swiss taxation system and a lean administration combine to produce a highly advantageous tax . When it comes to the taxation of businesses and holding companies, Appenzell Ausserrhoden is one of the most attractive tax locations in Europe and in Switzerland. For private individuals on higher incomes, too, Appenzell Ausserrhoden is an extremely popular choice of place of residence.

Hongkong, HK 9.7 , CH 10.6 Appenzell Ausserrhoden, CH 10.8 , CH 11.1 , CH 11.6 , CH 13.0 , CH 13.8 , CH 13.9 Dublin, IE 14.1 St.Gallen, CH 14.2 Singapore, SG 15.4 Prague, CZ 16.2 Basel-Landschaft, CH 18.1 Zurich, CH 18.2 Budapest, HU 18.9 , CH 19.8 Basel-Stadt, CH 20.5 , CH 21.5 , DK 22.1 Vienna, AT 22.4 Stockholm, SE 22.6 , CN 23.3 , LU 24.2 Bruxelles, BE 24.7 London, UK 26.3 Madrid, ES 31.2 Metz, FR 31.9 Miami, US 34.7

0 5 10 15 20 25 30 35

Source : BAK Taxation Index 2011 for companies

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Tax advantages for companies

On 1 January 2008, Appenzell Ausserrhoden Example 1 : tax privileges amended its tax legislation, and since then, ( in CHF, excluding capital tax ) companies and shareholders have profited from huge tax relief : Privileges are possible for conglomerates, holding companies and domiciled companies. The example is based on a conglomerate with a two-dimensional effective location principle, given arrival from • With a tax on profits of just 6 %, Appenzell abroad. The usual rate of tax is between 10 % and 30 %. Ausserrhoden has one of the lowest rates of taxation in Switzerland and in Europe. Combined Net earnings after taxes 1 000 000 with the confederate federal tax, this results in Earnings from activity in Switzerland ( given 100 % exports ) 0 a rate of 12.66 % on pre-tax profits. 20 % share of foreign earnings 200 000 6 % cantonal and municipal tax ( 6 % of 200 000 ) 12 000 • Tax liability of at least 10 % for dividends from Direct federal tax ( 8.5 % of 1 000 000 ) 85 000 company shares was reduced to 60 %, thereby Total tax liability 97 000 reducing the burden of double taxation Tax liability as % of profit after taxes 9.70 % ­dramatically. • Inheritance and capital transfer tax was reduced by 90 % for company succession.

On capital tax, too, Appenzell Ausserrhoden is company-friendly : tax on equity on paid-in shares in real estate or subscribed capital, and on open reserves and reserves from taxed profits amounts to 0.07 % ( status as of 2012 ). Holding, domiciled and management companies pay even less, at 0.015 %. Additional relief is possible for companies whose activities are of particular service to the economic interests of the canton.

15 Taxation for companies

Limited liability companies Example 2 : investment company • Tax on net profits after deduction of expenditure ( in CHF, excluding capital tax ) • Capital tax ( only for canton / municipality ) • Deductible taxes and accrued liabilities Total assets 3 000 000 • Generous amortisation practices Investments 1 200 000 Ratio of investments / total assets 40 % • Options for carrying losses forward Taxable income ( net profit after tax ) 400 000 • No local business tax or tax on wages Gross returns on investments 150 000 • Business-friendly expenditure evaluation Amortisation of investments –20 000 • Tax-exempt investment earnings, capital and Administration costs ( 5 % of 150 000 ) –7 500 appreciation gains Interest on debt ( 40 % of 100 000 ) –40 000 Net returns on investments 82 500 Tax on profit before investment deduction ( 6 % of 400 000 ) 24 000 Holding companies* 20.625 % net deduction of investment • Tax on profits only at federal level, with tax-exempt ( ratio of sum of returns on investment / total returns ) 4 950 investment earnings, capital and appreciation gains Tax on profit canton / municipality 19 050 • Lower capital tax ( canton / municipality ) Liability as % of total returns 4.76 %

* without business operations in Switzerland

Domiciled companies and management companies • Tax-exempt investment earnings • Taxation of remaining income in Switzerland after deduction of expenditure • Minimal taxation of profits made abroad • Lower capital tax ( canton / municipality )

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Income tax for private individuals Taxation of shareholders and employees

• after deduction of selected costs and Income and returns and dividends from foreign interest on debt sources are taxed in Switzerland. Foreign employees • Tax-exempt capital gains on movable personal are taxable at their place of work ; the self-employed assets are taxable at their place of work and place of resi- • Wealth tax after deduction of debt ( only canton / dence. Special conditions are dealt with in accord- municipality ) ance with the regulatory framework provided by the • National insurance and pension contributions double taxation agreement ( DTA ) concluded between ( old age and invalidity insurance are deductible ) Switzerland and the EU.

Example 3 : income tax for natural persons Value added tax ( in CHF ) The Swiss rate of tax applicable to inland turnover The example is based on a married person with two children, and the import of goods and services is 8 %. resident in Herisau and of Protestant denomination ( 7.6 tax units, For certain articles in daily use, such as medicines, status as of 2012 ). Net income is after deduction of insurance and pension contributions. Wealth tax is disregarded. newspapers and books, there is a reduced tax rate of 2.4 %, and for accommodation services a special Variant 1 Variant 2 rate of 3.6 % is levied. Gross earnings 100 000 250 000 Net earnings ( approximately ) 88 740 221 250 2 child deductions ( average estimate ) –17 000 –17 000 Outlay for job ( presumption ) –8 000 –10 000 Deduction for personal insurance –5 000 –5 000 Taxable income ( rounded ) 57 800 189 200 Tax liability at cantonal / municipal level 5 446 32 557 Tax liability at federal level 364 11 145 Liability as % of gross earnings 6.56% 18.14%

17 “A well-functioning infrastructure, reliable transport systems, and a region that is fully integrated in the heart of Europe – these are clear advantages for a business location.” Dr Thomas Hediger, CEO Hänseler AG, Herisau Grösse A4 (x=6.8 mm)

Import and export regulations : Complete exemption from customs duty in EU

Thanks to the Free Ttrade Agreement with the EU, all imports and exports are in principle duty-free in European markets. Raw materials and components imported from non-EU states can acquire Swiss origin status and thus circulate freely in Europe. This is on condition that the added value created in Switzerland, depending on the product, amounts to between 60 % and 80 % of the selling price of the finished product.

Customs duty by weight Switzerland and the EU

One peculiarity of Switzerland is the levying of Approximately 700 000 EU citizens are currently customs duties by weight. Products from countries employed in Switzerland, making up more than 20 % outside the EU and EFTA are subject to duties levied of the working population. Switzerland is the third on the basis of weight rather than value when im- largest supplier of goods and the second largest ported into Switzerland. This is why customs duties customer of the EU, making it a significant trading in Switzerland are usually lower than elsewhere. partner. Even if Switzerland is not a member of the This is an advantage for imports of technically so- EU, the comprehensive Free Trade Agreement and phisticated components that are lightweight. They the bilateral agreements allow for the virtually free can be imported cheaply, undergo further processing, exchange of goods and services with EU states. and then be exported to the EU free of customs duty. Thanks to these agreements, Switzerland is fully integrated in the European market with its more The hallmarks of the Swiss Federal Customs Admini- than 500 million customers, without compromising stration ( FCA ) are its expert advice and customer- any of its political . friendly services. Timely coordination with the responsible customs authorities is important if For further information, please contact : cooperation is to work. Swiss Federal Customs Administration Tel : +41 ( 0 )31 322 65 11 www.ezv.admin.ch

District Directorate of Customs Tel : +41 ( 0 )52 633 11 11 [email protected]

Swiss Central Customs Offices in eastern Switzerland St. Gallen +41 ( 0 )71 228 49 00 St. Margrethen +41 ( 0 )71 747 21 21 Buchs +41 ( 0 )81 755 50 11

19 “When we started back then, we could scarcely believe how efficient contact with the authorities is here.” Markus Schramek, managing director of the mould2part GmbH, Trogen Grösse A4 (x=6.8 mm)

Settlement and company setup : Uncomplicated, efficient, easy

Here in Appenzell Ausserrhoden, entrepreneurial ideas and plans for growth do not run up against protracted official procedures and obscure formalities. Instead they are welcomed with expert advice and practical support. Clear and transparent relations in Appenzell Ausserrhoden are decisive factors leading to your success and that of your company. Start-ups are uncomplicated, and all sorts of support options and well-established networks are placed at your disposal.

Company start-ups

Once capital has been received, the company can set in proportion to the tax advantages. The charges start up within just a few days. Three to four weeks for the founding of a public or private limited are needed for the company to become legally company ( AG or GmbH ) are CHF 1 500 to 2 000 effective for third parties. The start-up costs for ( costs of preliminary audit, certification, registration, limited liability companies vary depending on the publication ). In addition to this, there is stamp duty basic capital and expenditure. They are higher than to the tune of 1% of the basic capital, although the with private companies / partnerships, but should be first one million is tax-exempt.

Comparison of the most important legal forms

Legal form Advantages Disadvantages Private company / partnership • Simple start-up procedure • Liabilities are effectively unlimited Sole trader, collective ownership or • Partners can be of any nationality • Transfer of ownership shares is difficult limited partnership • Partners can adopt role of • Obligation of partners to publish in body themselves commercial register

• No double taxation on earnings • Access to capital markets is difficult

• Suitable for small businesses • Compulsory social insurance contributions

Limited liability companies • Optimal solution for foreign investors • Higher start-up costs Shareholder company ( AG ) or • No obligation of partners to publish in the • Some double taxation on earnings limited liability company ( GmbH ) commercial register ( only in the case of AG ) ( company and proprietors ) • Easy transfer of holdings • Low structural flexibility

• Suitable for more capital-intensive • Start-up capital of CHF 20 000 ( GmbH ) companies or CHF 100 000 ( AG )

Subsidiary / branch • Interesting from point of view of tax law • Management of foreign parent company shares liability

• Lacking in Swiss character

Depending on the starting point and objectives, there are various other options : investment in a Swiss company, acquisition ( majority stake ) of an existing company, merging with a Swiss partner, joint ventures, strategic alliances ( with / without capital investment ).

21 “Offering active advice and support services, we serve as a point of coordin­ ation and an interface with other relevant points and institutions of the muni­ cipality, the canton and the state.” f.l.t.r. : Karin Jung, head of the Office of Economy ; Councillor Marianne Koller-Bohl of the Department of Economy and Agriculture ; Martin Geiser, project manager ; Christian Wüst, project manager

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Here for you : Refreshingly unbureaucratic

At the beginning of this brochure we described Appenzell Ausserrhoden as “the land of short distances”. And true to this promise, we are close to hand as your first point of call in the canton : Appenzell Ausserrhoden’s business promotion team. Offering active advice and support services, we are your expert point of coordination with all the relevant places and institutions. As a member of the St.GallenBodenseeArea group, we have a professional network at our disposal that covers the whole of eastern Switzerland.

Services offered by our business promotion Commercial registry office team The Commercial registry office maintains the public The business promotion team serves as a door- commercial register in the canton. It is a fully opener, working closely with companies, municipal­ accessible public register that provides people with ities, associations, foundations, clubs and offices information about the legal relations of companies. within our authority. Services : As a useful of call for any economic issues, the • Preliminary examination of registry files business promotion team is a reliable and know­ • Certifications ledgeable partner for residents and entrepreneurs • Entry in commercial register / register entries in Appenzell Ausserrhoden. • Issuing of certified excerpts from the commercial register • Advice and support to help you settle here • Copies of register files • Advice and support with dealings with authorities, • Information on register data the search for real estate, work and residence • Implementation of the Lex Koller law ( governing permits, recruiting, company start-ups purchase of land by foreign nationals ) • The arrangement of business services such as advisory services, tax advice, funding • Maintenance of existing business or holdings, Ausserrhoden economic network and development • Help with the transfer of technology and know­ In Appenzell Ausserrhoden, dialogue and solidarity ledge from science to practice between companies are considered to be of the • Location marketing, networking and public essence. There are various local, regional and relations for the economy in the canton cantonal organisations that promote the goals of the • Regional development / new regional regional economy. The network of entrepreneurs ( programme of Swiss government) gives Appenzell Ausserrhoden strength as a business location and contributes to its growth.

23 Here for you : We will be delighted to hear from you

Amt für Wirtschaft / Wirtschaftsförderung Regierungsgebäude CH - 9102 Herisau Switzerland Tel. +41 (0)71 353 64 43 / Fax +41 (0)71 353 62 59 www.ar.ch/wirtschaft [email protected]

How to reach us : Obstmarkt 3

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1 1 GovernmentRegierungsgebäude building 3 Protestant3 Evangelische church Kirche 5 Post5 (Dorf)Post office (village) Municipal administration centre Gutenberg Centre 2 2GutenbergGutenberg-Zentrum Centre 4 4 Gemeindehaus P Gutenberg-ZentrumP

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