{"id":31615,"date":"2024-06-24T11:55:06","date_gmt":"2024-06-24T09:55:06","guid":{"rendered":"https:\/\/fidulex.ch\/?p=31615"},"modified":"2024-10-08T09:37:50","modified_gmt":"2024-10-08T07:37:50","slug":"the-holding-company-in-switzerland","status":"publish","type":"post","link":"https:\/\/fidulex.ch\/en\/the-holding-company-in-switzerland\/","title":{"rendered":"Holding companies in Switzerland"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"31615\" class=\"elementor elementor-31615\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4dac392 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4dac392\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3956879\" data-id=\"3956879\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-beb7a87 elementor-widget elementor-widget-image\" data-id=\"beb7a87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/fidulex.ch\/wp-content\/uploads\/elementor\/thumbs\/quest-ce-quune-societe-holding-qaxyxzk5gh8vpmntj181w19z99if0011xvtpjonk4g.jpg\" title=\"What is a holding company?\" alt=\"What is a holding company?\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d7da2e elementor-widget elementor-widget-heading\" data-id=\"3d7da2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is a holding company? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7d0415 elementor-widget elementor-widget-text-editor\" data-id=\"c7d0415\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <strong>holding company<\/strong> is a legal entity. As such, it offers the possibility of grouping holdings in several <strong><a href=\"https:\/\/fidulex.ch\/en\/legal-forms-of-business-in-switzerland-comparative\/\">companies<\/a><\/strong> at the same location. Its main purpose is to hold shares in other companies, although it can also carry out commercial activities. It optimizes the management of <strong>investments<\/strong> and allocate HR, marketing, accounting and other costs within the Group.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15d154f elementor-widget elementor-widget-heading\" data-id=\"15d154f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to set up a holding company in Switzerland<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-810d1ff elementor-widget elementor-widget-text-editor\" data-id=\"810d1ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d34abcb elementor-widget elementor-widget-text-editor\" data-id=\"4d34abcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><p>Setting up a holding company in Switzerland requires meticulous planning and a clear understanding of the steps involved. Here are the different ways of setting up a <strong>holding company in Switzerland in 2024<\/strong> :<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea7db89 elementor-widget elementor-widget-heading\" data-id=\"ea7db89\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Normal creation:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a138c41 elementor-widget elementor-widget-text-editor\" data-id=\"a138c41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The first option for setting up a holding company is the so-called \" <strong>normal<\/strong> \". Against this backdrop, you will draw up a <strong>new entity<\/strong> You then use your available financial resources to invest in various subsidiaries. It's common for entrepreneurs looking to set up a holding company to prefer this approach, as it's more cost-effective. <strong>easiest<\/strong> to set up.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed2cc04 elementor-widget elementor-widget-heading\" data-id=\"ed2cc04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Bottom mounting: <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37e486b elementor-widget elementor-widget-text-editor\" data-id=\"37e486b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d34abcb elementor-widget elementor-widget-text-editor\" data-id=\"4d34abcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><p>A second alternative is to set up a holding company using the \" <strong>bottom mounting<\/strong> \". In this configuration, a pre-existing company transfers its business to a new entity, which then becomes its direct subsidiary, taking on the role of holding company.<\/p><p>This process involves what is known as a \" <strong>partial asset contribution<\/strong> \". It is important to note that this operation is considerably more complex and involves higher costs, making it imperative to call in an auditor.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36d8e20 elementor-widget elementor-widget-heading\" data-id=\"36d8e20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Top mounting: <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f54bf7 elementor-widget elementor-widget-text-editor\" data-id=\"1f54bf7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The third solution for setting up a holding company is based on a \"one-stop shop\" approach. <strong>top mounting<\/strong> \". In this scenario, the company's shareholders contribute their shares when the holding company is created, thereby helping to build up its share capital.<\/p><p>In this context, it is also essential to <strong>evaluate<\/strong> the value of the shares contributed to the company by an auditor. This method involves a different approach, in which the holding company's share capital is formed from the partners' contributions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6000eda elementor-widget elementor-widget-heading\" data-id=\"6000eda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Advantages of a holding company<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-327b1d6 elementor-widget elementor-widget-text-editor\" data-id=\"327b1d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d34abcb elementor-widget elementor-widget-text-editor\" data-id=\"4d34abcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><p>Holding companies are popular for their ability to<strong> optimize<\/strong> group investment resources, succession planning and tax advantages. In <strong>Geneva<\/strong>, holding companies continue to benefit from favorable legislation and tax policies.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bac5d3d elementor-widget elementor-widget-heading\" data-id=\"bac5d3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Tax benefits<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cad3b4c elementor-widget elementor-widget-heading\" data-id=\"cad3b4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Income tax<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f68048 elementor-widget elementor-widget-text-editor\" data-id=\"3f68048\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Profits transferred to the holding company may be eligible for the participation deduction under&nbsp;<strong>Art. 69 LIFD<\/strong>.<\/p><p><em>Eligibility requirements:<\/em> To benefit from the participation discount, you must satisfy&nbsp;<strong>one of the following<\/strong> conditions:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b601f3 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"1b601f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The company owns at least <strong>10 %<\/strong> of the share capital or registered capital of another company.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">It contributes in at least <strong>10 %<\/strong> to the profits and reserves of another company.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">It holds equity interests with a market value of&nbsp;<strong>one million<\/strong> CHF at least.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ecbe09 elementor-widget elementor-widget-text-editor\" data-id=\"4ecbe09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If the reduction for participation is possible, the company will be <strong>tax exempted<\/strong> on the share of profits from subsidiary companies. \"Profit\" includes dividends, distributions of participation certificates, income from shares and extraordinary distributions of profit (liquidation surpluses, merger profits).<\/p><p>If it carries out other business activities, the company will be taxed at the rate of <strong>13.99%<\/strong> on the <strong>net profit<\/strong>. But this will reduce the tax reduction provided by&nbsp;<strong>art. 69 LIFD<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e6f35d elementor-widget elementor-widget-heading\" data-id=\"6e6f35d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Capital tax<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b54ae28 elementor-widget elementor-widget-text-editor\" data-id=\"b54ae28\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Capital tax on shareholdings is reduced to <strong>0.001%<\/strong> in Geneva.<\/p><p>For more information on <a href=\"https:\/\/www.ge.ch\/mise-oeuvre-geneve-reforme-fiscalite-entreprises-rffa\/impot-revenu-1er-janvier-2020\" target=\"_blank\" rel=\"noopener\">corporate taxation following the RFFA<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-946f78e elementor-widget elementor-widget-heading\" data-id=\"946f78e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Inheritance and succession<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a831b5 elementor-widget elementor-widget-text-editor\" data-id=\"1a831b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Holding companies also facilitate the transfer and succession of family assets. By bringing assets together under a single umbrella, it is easier to plan and organize their <strong>succession<\/strong> succession to the next generation. What's more, the shares held by a holding company can be passed on more easily than the individual assets of the various subsidiaries.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fb7e84 elementor-widget elementor-widget-heading\" data-id=\"4fb7e84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Efficient management of subsidiaries<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4dfa82 elementor-widget elementor-widget-text-editor\" data-id=\"e4dfa82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The holding company can supervise, in <strong>centralized<\/strong> way, all its subsidiaries, facilitating the implementation of policies and procedures throughout the organization. This approach ensures greater efficiency and better coordination between the company's various entities.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-acdd6d7 elementor-widget elementor-widget-heading\" data-id=\"acdd6d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Consolidation of financial resources (cash pooling)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd543c4 elementor-widget elementor-widget-text-editor\" data-id=\"bd543c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tThe presence of a holding company also makes it possible to consolidate financial resources. Consolidating the assets and cash flows of the various subsidiaries gives the holding company an overall view, enabling it to better manage liquidity and investments within the group.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0db6666 elementor-widget elementor-widget-heading\" data-id=\"0db6666\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Facilitating international operations<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-360cf34 elementor-widget elementor-widget-text-editor\" data-id=\"360cf34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d34abcb elementor-widget elementor-widget-text-editor\" data-id=\"4d34abcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><p>Finally, a holding company based in Switzerland can facilitate <strong>international activities<\/strong>. Switzerland is renowned for its favorable business environment and political stability. A company can access international markets more easily, benefit from a solid legal framework and take advantage of the confederation's extensive network of tax treaties.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db67c43 elementor-widget elementor-widget-heading\" data-id=\"db67c43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The disadvantages of a holding company<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e9b243 elementor-widget elementor-widget-text-editor\" data-id=\"4e9b243\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d34abcb elementor-widget elementor-widget-text-editor\" data-id=\"4d34abcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><p>Despite all the advantages that such an organization offers, it is essential to take into account the possible disadvantages when considering setting up a holding company in Switzerland.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7dce731 elementor-widget elementor-widget-heading\" data-id=\"7dce731\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Administrative Complexity<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b23334 elementor-widget elementor-widget-text-editor\" data-id=\"1b23334\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d34abcb elementor-widget elementor-widget-text-editor\" data-id=\"4d34abcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><p>Setting up and managing a holding company can be administratively complex. First and foremost, legal requirements must be taken into account. A holding company must consolidate its accounts and have them audited.<\/p><p>Added to this are the tax regulations and administrative formalities specific to each canton. All these procedures can be time-consuming and require the assistance of a <strong>lawyer<\/strong> or a <a href=\"https:\/\/fidulex.ch\/en\/individuals\/tax-specialist-geneva\/\"><strong>tax expert<\/strong><\/a>.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d0e9b0 elementor-widget elementor-widget-heading\" data-id=\"0d0e9b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">High costs<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a4dba9 elementor-widget elementor-widget-text-editor\" data-id=\"9a4dba9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d34abcb elementor-widget elementor-widget-text-editor\" data-id=\"4d34abcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><p>The creation and operation of a holding company is generally associated with high costs. Legal fees, professional fees and maintenance expenses can quickly add up. As costs are pooled, they can be shared between structures.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2639e9 elementor-widget elementor-widget-heading\" data-id=\"e2639e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion on holding companies<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ca2dee elementor-widget elementor-widget-text-editor\" data-id=\"5ca2dee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d34abcb elementor-widget elementor-widget-text-editor\" data-id=\"4d34abcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><p>As we have seen, a holding company offers many advantages, but it is worth noting the high initial costs and strict regulatory requirements. Setting up a holding company in Geneva can be a strategic and tax-efficient decision, but it is strongly advised to consult specialists in the field before taking the plunge.<\/p><p>Our experts at Fidulex are at your disposal to <strong><a href=\"https:\/\/fidulex.ch\/en\/get-a-quote\/\">discuss your project<\/a><\/strong>.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4bf43e7 elementor-widget elementor-widget-heading\" data-id=\"4bf43e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8340205 elementor-widget elementor-widget-toggle\" data-id=\"8340205\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1371\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1371\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What is a holding company?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1371\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1371\"><p>A <strong>holding company<\/strong> is a company whose main activity is to hold interests in other companies, called subsidiaries, in order to control and manage them.<\/p><p>Unlike an operating company, a holding company has no productive activity of its own. It simply manages the shares it holds in other companies.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1372\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1372\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Can I set up a holding company with a B permit in Switzerland?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1372\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1372\"><p>Any foreigner, resident or not, can set up a holding company (or any other type of company) in Switzerland, including holders of <strong>a residency permit B<\/strong>.<\/p><p>Various conditions apply, depending on whether the person wishes to work as an employee in the company. In addition, the company must have a <strong><a href=\"https:\/\/fidulex.ch\/en\/companies\/directorship\/\">representative<\/a><\/strong> resident in Switzerland.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1373\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1373\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What legal form should a holding company take?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1373\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1373\"><p>The <strong><a href=\"https:\/\/fidulex.ch\/en\/the-stock-corporation-in-switzerland\/\">Limited Company (SA)<\/a><\/strong> is the legal form most commonly used to set up a holding company. The <strong><a href=\"https:\/\/fidulex.ch\/en\/setting-up-a-limited-liability-company-in-switzerland-the-complete-guide\/\">Limited liability company (S\u00e0rl)<\/a><\/strong> can also be adapted for a holding company.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1374\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1374\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What are the tax advantages of a holding company in Geneva in 2024?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1374\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1374\"><p>A holding company in Geneva benefits from attractive tax rates on the income generated by its holdings, as well as reduced taxation on the capital relating to its holdings.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1375\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1375\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How do you protect your assets with a holding company in Switzerland?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1375\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1375\"><p>A holding company offers legal protection by separating the assets held within different subsidiaries, thus limiting overall financial liability.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1376\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1376\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How do I set up a holding company in Switzerland?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1376\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1376\"><p>There are three ways to set up a holding company:<\/p><p><strong>Normal creation: <\/strong>You'll set up a new, independent legal entity and invest your financial resources in various subsidiaries.<\/p><p><strong>Bottom mounting: <\/strong>An existing company transfers its business to a new entity, which then becomes its direct subsidiary and acts as a holding company.<\/p><p><strong>Top mounting: <\/strong>In this option, the company's partners contribute their shares when the holding company is created, thereby helping to build up its share capital. It is l to have the value of the shares contributed to the company assessed by an auditor.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1377\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1377\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How does control of shareholdings in a holding company work?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1377\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1377\"><p>Control of shareholdings in a holding company generally takes the form of majority or total ownership of the shares in the subsidiaries concerned.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\n    \"@context\": \"https:\\\/\\\/schema.org\",\n    \"@type\": \"FAQPage\",\n    \"mainEntity\": [\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Qu'est-ce qu'une soci\\u00e9t\\u00e9 holding ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Une <strong>holding<\\\/strong> est une soci\\u00e9t\\u00e9 dont l&rsquo;activit\\u00e9 principale consiste \\u00e0 d\\u00e9tenir des participations dans d&rsquo;autres entreprises, appel\\u00e9es filiales, afin d&rsquo;en assurer le contr\\u00f4le et la gestion.<\\\/p><p>Contrairement \\u00e0 une soci\\u00e9t\\u00e9 op\\u00e9rationnelle, la holding n&rsquo;a pas d&rsquo;activit\\u00e9 productive en soi. Elle g\\u00e8re simplement les parts ou actions qu&rsquo;elle d\\u00e9tient dans d&rsquo;autres entreprises.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Puis-je cr\\u00e9er une holding avec un permis B en Suisse ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Tout \\u00e9tranger, r\\u00e9sident ou non, peut cr\\u00e9er une holding (ou tout autre type de soci\\u00e9t\\u00e9) en Suisse, y compris les titulaires de <strong>permis de s\\u00e9jour B<\\\/strong>.<\\\/p><p>Diverses conditions existent, en fonction de si la personne d\\u00e9sire travailler en tant qu&#8217;employ\\u00e9 dans la soci\\u00e9t\\u00e9. De plus, la soci\\u00e9t\\u00e9 devra avoir un <strong><a href=\\\"https:\\\/\\\/fidulex.ch\\\/entreprises\\\/mandat-administrateur\\\/\\\">repr\\u00e9sentant<\\\/a><\\\/strong> r\\u00e9sident en Suisse.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Quelle forme juridique pour une holding ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>La <strong><a href=\\\"https:\\\/\\\/fidulex.ch\\\/la-societe-anonyme-en-suisse\\\/\\\">Soci\\u00e9t\\u00e9 Anonyme (SA)<\\\/a><\\\/strong> est la forme juridique la plus couramment utilis\\u00e9e pour cr\\u00e9er une holding. La <strong><a href=\\\"https:\\\/\\\/fidulex.ch\\\/creation-de-sarl-en-suisse-le-guide-complet\\\/\\\">Soci\\u00e9t\\u00e9 \\u00e0 Responsabilit\\u00e9 Limit\\u00e9e (S\\u00e0rl)<\\\/a><\\\/strong> peut \\u00e9galement\\u00a0 \\u00eatre adapt\\u00e9e pour une holding.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Quels sont les avantages fiscaux d'une soci\\u00e9t\\u00e9 holding \\u00e0 Gen\\u00e8ve en 2024 ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Une soci\\u00e9t\\u00e9 holding \\u00e0 Gen\\u00e8ve b\\u00e9n\\u00e9ficie de taux d&rsquo;imposition attractifs sur les revenus g\\u00e9n\\u00e9r\\u00e9s par ses participations ainsi qu\\u2019une imposition r\\u00e9duite sur le capital concernant ses participations.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Comment prot\\u00e8ge-t-on ses actifs avec une soci\\u00e9t\\u00e9 holding en Suisse ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Une soci\\u00e9t\\u00e9 holding offre une protection juridique en s\\u00e9parant les actifs d\\u00e9tenus au sein de diff\\u00e9rentes filiales, limitant ainsi la responsabilit\\u00e9 financi\\u00e8re globale.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Quelles sont les \\u00e9tapes pour cr\\u00e9er une soci\\u00e9t\\u00e9 holding en Suisse ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Il y \\u00e0 trois fa\\u00e7on de constituer une soci\\u00e9t\\u00e9 holding :<\\\/p><p><strong>Cr\\u00e9ation normale <\\\/strong>: Vous cr\\u00e9erez une nouvelle entit\\u00e9 juridique ind\\u00e9pendante et investirez dans diverses filiales avec vos ressources financi\\u00e8res.<\\\/p><p><strong>Montage par le bas <\\\/strong>: Une soci\\u00e9t\\u00e9 existante transf\\u00e8re son activit\\u00e9 \\u00e0 une nouvelle entit\\u00e9 qui devient alors sa filiale directe et agit en tant que holding.<\\\/p><p><strong>Montage par le haut <\\\/strong>: Dans cette option, les associ\\u00e9s de l&rsquo;entreprise apportent leurs parts sociales lors de la cr\\u00e9ation de la holding, contribuant ainsi \\u00e0 la constitution de son capital social. Il est l de faire \\u00e9valuer la valeur des parts apport\\u00e9es dans la soci\\u00e9t\\u00e9 par un r\\u00e9viseur.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Comment fonctionne le contr\\u00f4le des participations dans une soci\\u00e9t\\u00e9 holding ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Le contr\\u00f4le des participations dans une soci\\u00e9t\\u00e9 holding s&rsquo;effectue g\\u00e9n\\u00e9ralement par le biais de la d\\u00e9tention majoritaire ou totale des actions ou parts sociales des filiales concern\\u00e9es.<\\\/p>\"\n            }\n        }\n    ]\n}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Holding companies are becoming increasingly common in the business world, and have been for some time. In Switzerland, they offer numerous advantages to companies and investors alike.<\/p>","protected":false},"author":1,"featured_media":31618,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[48],"tags":[41,39,40],"class_list":["post-31615","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-droit-des-societes","tag-forme-juridique","tag-holding","tag-societe"],"_links":{"self":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/31615","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/comments?post=31615"}],"version-history":[{"count":37,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/31615\/revisions"}],"predecessor-version":[{"id":37991,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/31615\/revisions\/37991"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media\/31618"}],"wp:attachment":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media?parent=31615"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/categories?post=31615"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/tags?post=31615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}