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Compare international jurisdictions side by side.
Compare company structures, tax and accounting, business presence, international mobility and the services available through Coutts Consultants — in one clear comparison.
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United Kingdom
United Arab Emirates
Switzerland
At a glance
Key facts across your selected jurisdictions.
| Field | United Kingdom | United Arab Emirates | Switzerland |
|---|---|---|---|
| Region | Europe | Middle East | Europe |
| Currency | GBP — Pound Sterling | AED — UAE Dirham | CHF — Swiss Franc |
| Corporate tax | 19% small-profits rate; 25% main rate | 0% to AED375k; 9% above | Federal, cantonal and communal corporate taxes apply |
| VAT / GST | VAT 20% standard rate | VAT 5% | VAT 8.1% standard rate |
| Common business vehicle | Private company limited by shares (Ltd) | LLC / free-zone company | GmbH (Sàrl/Sagl) or AG (SA) |
| Foreign ownership | 100% foreign ownership generally permitted | 100% foreign ownership widely available | Foreign ownership generally permitted |
| Local director | Not required | Generally not required for many structures | Swiss-resident representation required |
| Business language(s) | English | Arabic; English widely used in business | German; French; Italian; Romansh; English widely used in international business |
| Coutts Consultants services | 47 available | 62 available | 26 available |
United Kingdom: information reviewed September 2026 · United Arab Emirates: information reviewed September 2026 · Switzerland: information reviewed September 2026
Explore the detail
Compare key areas in depth. Select a section to view the full comparison.
| Field | United Kingdom | United Arab Emirates | Switzerland |
|---|---|---|---|
| Common business vehicle | Private company limited by shares (Ltd) Private company limited by shares (Ltd). The precise common entity treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Kingdom. | LLC / free-zone company Vehicle depends on emirate, authority and activity. | GmbH (Sàrl/Sagl) or AG (SA) GmbH (Sàrl/Sagl) or AG (SA). The precise common entity treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Switzerland. |
| Foreign ownership | 100% foreign ownership generally permitted 100% foreign ownership generally permitted. The precise foreign ownership treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Kingdom. | 100% foreign ownership widely available 100% foreign ownership widely available. The precise foreign ownership treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Foreign ownership generally permitted Foreign ownership generally permitted. The precise foreign ownership treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Switzerland. |
| Minimum shareholders | 1 A UK private company limited by shares can be formed with one shareholder, who may also be a director. | Varies by structure Varies by structure. The precise minimum shareholders treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | 1 1. The precise minimum shareholders treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Switzerland. |
| Minimum directors | 1 A UK private limited company must have at least one director, and at least one director must be an individual. | Varies by structure Varies by structure. The precise minimum directors treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | 1 1. The precise minimum directors treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Switzerland. |
| Local director requirement | Not required Directors do not have to live in the UK. The company must, however, maintain an appropriate registered office in the UK jurisdiction in which it is registered. | Generally not required for many structures Generally not required for many structures. The precise local director treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Swiss-resident representation required A GmbH/AG must be capable of representation in Switzerland by at least one person resident in Switzerland with the requisite signing authority. |
| Registered office | UK registered office required A UK company must maintain an appropriate physical registered office address in its jurisdiction of registration. | Required Required. The precise registered office treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Required in Switzerland Required in Switzerland. The precise registered office treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Switzerland. |
| Company secretary | Not required for private company A private limited company does not need a company secretary unless its articles require one. | Varies by structure Varies by structure. The precise company secretary treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Not generally required Not generally required. The precise company secretary treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Switzerland. |
| Minimum capital | No general minimum for a private company No general minimum for a private company. The precise minimum capital treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Kingdom. | Varies by structure Varies by structure. The precise minimum capital treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | CHF 20,000 for GmbH; CHF 100,000 nominal for AG CHF 20,000 for GmbH; CHF 100,000 nominal for AG. The precise minimum capital treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Switzerland. |
| Registration authority | Companies House | Relevant emirate economic department or free-zone authority | Cantonal Commercial Register |
| Field | United Kingdom | United Arab Emirates | Switzerland |
|---|---|---|---|
| Corporate tax | 19% small-profits rate; 25% main rate For 2026, 19% applies to qualifying profits up to £50,000 and 25% above £250,000, with marginal relief between; thresholds can be reduced by associated companies. | 0% to AED375k; 9% above The general UAE corporate-tax rates are 0% on taxable income up to AED 375,000 and 9% above; qualifying free-zone income and other special regimes require separate analysis. | Federal, cantonal and communal corporate taxes apply Switzerland has no single national effective corporate-tax rate: federal tax is supplemented by cantonal and communal taxes, so the combined burden depends on location. |
| VAT / GST | VAT 20% standard rate The standard VAT rate is 20%; reduced, zero and exempt treatment applies to specified supplies. | VAT 5% The general VAT rate is 5%; zero-rated and exempt supplies are subject to separate rules. | VAT 8.1% standard rate The current Swiss standard VAT rate is 8.1%; reduced and special rates apply to specified supplies. |
| Accounting records | Accounting records required Companies must keep accounting records sufficient to show and explain transactions and disclose the company's financial position with reasonable accuracy. | Accounting records required Accounting records required. The precise accounts requirement treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Accounting records required Accounting records required. The precise accounts requirement treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Switzerland. |
| Annual accounts | Annual accounts required Companies generally prepare annual accounts and file them with Companies House. Filing format and disclosure depend on company size and status. | Generally required Generally required. The precise annual accounts treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Required or applicable according to company size/status Required or applicable according to company size/status. The precise annual accounts treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Switzerland. |
| Audit | Audit exemption available Many qualifying small private companies can claim audit exemption. Companies outside the statutory exemption or otherwise required to be audited must appoint an auditor. | Varies by authority and structure Varies by authority and structure. The precise audit requirement treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Varies by size, status, structure or regulatory position Varies by size, status, structure or regulatory position. The precise audit requirement treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Switzerland. |
| Annual filing | Accounts + confirmation statement Companies file annual accounts and a confirmation statement with Companies House, alongside their corporation-tax filing obligations to HMRC. | Varies by authority Varies by authority. The precise annual filing treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Annual corporate and/or tax compliance requirements apply Annual corporate and/or tax compliance requirements apply. The precise annual filing treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Switzerland. |
| Tax residence | Incorporation or central management and control Incorporation or central management and control. The precise tax residence treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Kingdom. | Incorporation and effective management/control rules apply UAE-incorporated juridical persons are within the corporate-tax residence framework; effective management and control can also be relevant. | Domestic residence rules apply Domestic residence rules apply. The precise tax residence treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Switzerland. |
| Field | United Kingdom | United Arab Emirates | Switzerland |
|---|---|---|---|
| Economic substance | Activity-dependent Activity-dependent. The precise economic substance treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Kingdom. | Activity-dependent Activity-dependent. The precise economic substance treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Activity-dependent; specific substance rules may apply Activity-dependent; specific substance rules may apply. The precise economic substance treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Switzerland. |
| Local management | Not required for incorporation Not required for incorporation. The precise local management treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Kingdom. | Activity-dependent Activity-dependent. The precise local management treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Relevant to tax residence, substance and operations Relevant to tax residence, substance and operations. The precise local management treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Switzerland. |
| Employment & payroll | Available Available. The precise employment payroll treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Kingdom. | Available Available. The precise employment payroll treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Available subject to local employment and payroll rules Available subject to local employment and payroll rules. The precise employment payroll treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Switzerland. |
| Field | United Kingdom | United Arab Emirates | Switzerland |
|---|---|---|---|
| Entrepreneur routes | Innovator Founder route The Innovator Founder route is available to qualifying founders with an innovative, viable and scalable business endorsed by an approved endorsing body. | Available Available. The precise entrepreneur routes treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Programme-specific Programme-specific. The precise entrepreneur routes treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Switzerland. |
| Investor routes | No general investor visa The former Tier 1 Investor route is closed. Investment alone does not create a general UK residence entitlement; applicants must qualify under another immigration category. | Available Available. The precise investor routes treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Programme-specific; qualifying criteria apply Programme-specific; qualifying criteria apply. The precise investor routes treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Switzerland. |
| Employer-sponsored routes | Skilled Worker sponsorship available Licensed UK employers can sponsor qualifying workers under the Skilled Worker route and other eligible sponsored-work categories. | Available Available. The precise sponsored work treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Available subject to immigration/work-permit rules Available subject to immigration/work-permit rules. The precise sponsored work treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Switzerland. |
| Remote worker routes | No dedicated digital-nomad visa The UK has no dedicated digital-nomad visa. Visitor rules permit only limited remote activity where it is incidental to the visit and does not amount to working in the UK labour market. | Available under qualifying programmes Available under qualifying programmes. The precise remote worker treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Programme-specific; verify current immigration route Programme-specific; verify current immigration route. The precise remote worker treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Switzerland. |
| Permanent residence | Settlement available on qualifying routes Indefinite leave to remain is available on qualifying immigration routes after the applicable residence period and subject to route-specific conditions. | Available through qualifying routes Available through qualifying routes. The precise permanent residence treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in United Arab Emirates. | Available through qualifying routes Available through qualifying routes. The precise permanent residence treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Switzerland. |
Coutts Consultants coverage
Explore the services currently available through Coutts Consultants in each selected jurisdiction.
United Kingdom
47 Services available
- Accounting, Tax & Employer Services6
- Banking & Financial Accounts8
- Company Formation & Corporate Services20
- Immigration & International Mobility4
- Intellectual Property3
- Legal & Corporate Advisory3
- Virtual Offices & Business Presence3
United Arab Emirates
62 Services available
- Accounting, Tax & Employer Services11
- Banking & Financial Accounts11
- Business Advisory & International Expansion2
- Company Formation & Corporate Services13
- Immigration & International Mobility4
- Intellectual Property3
- International Trade & Market Entry5
- Legal & Corporate Advisory3
- Regulatory, Compliance & Licensing3
- Trusts, Foundations & Private Wealth4
- Virtual Offices & Business Presence3
Switzerland
26 Services available
- Accounting, Tax & Employer Services6
- Banking & Financial Accounts5
- Company Formation & Corporate Services6
- Intellectual Property3
- Legal & Corporate Advisory3
- Virtual Offices & Business Presence3
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Important information: This comparison provides general information only. Requirements, rates and availability may change and may depend on the entity, activities, ownership and individual circumstances. Professional advice should be obtained where appropriate. Legal & Disclaimer