This guide provides an overview of the legal framework and business environment in Switzerland, prepared by Pestalozzi Attorneys at Law. It outlines the governmental structure, including the legislative, executive, and judicial branches, and describes the Swiss legal system, which is statute-based and divided into public and private law. The document details the incorporation process for various corporate vehicles, including share corporations and limited liability companies, and discusses ongoing reporting obligations and management structures. Employment law is also addressed, covering regulations, employment contracts, working time, and termination processes. Tax law is examined, detailing applicable taxes for employees and businesses, including corporate income tax and value-added tax. Additionally, the guide touches on competition law, intellectual property rights, and data protection regulations. It aims to assist domestic and international clients in navigating the complexities of doing business in Switzerland.