{"id":5671,"date":"2024-10-11T12:00:41","date_gmt":"2024-10-11T10:00:41","guid":{"rendered":"https:\/\/my-swiss-company.com\/nuestros-servicios\/servicios-de-administrador-director-y-de-gerente-residente-en-suiza\/"},"modified":"2026-05-27T15:53:45","modified_gmt":"2026-05-27T13:53:45","slug":"servicios-de-administrador-y-de-gerente-local-en-suiza","status":"publish","type":"page","link":"https:\/\/my-swiss-company.com\/es\/nuestros-servicios\/servicios-de-administrador-y-de-gerente-local-en-suiza\/","title":{"rendered":"Servicios de administrador, director y de gerente residente en Suiza"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#1C1C1E&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; width=&#8221;90%&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_code _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<section class=\"hero-svc-wrap\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"svc-hero-in\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<nav class=\"svc-hero-crumb\" aria-label=\"Migas de pan\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <a href=\"\/\">Inicio<\/a><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <svg viewbox=\"0 0 24 24\"><path d=\"M9 18l6-6-6-6\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <a href=\"https:\/\/my-swiss-company.com\/es\/nuestros-servicios\/\">Nuestros servicios<\/a><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <svg viewbox=\"0 0 24 24\"><path d=\"M9 18l6-6-6-6\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span>Administrador y Gerente Residente en Suiza<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/nav>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"svc-hero-content\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"svc-hero-badge\">Servicio \u00b7 Gobernanza y direcci\u00f3n<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<h1>Servicios de Administrador y Gerente Residente <em>en Suiza.<\/em><\/h1>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"svc-hero-narrative\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>My Swiss Company SA presta servicios de administrador y gerente residente en Suiza para sociedades extranjeras, holdings, family offices y grupos internacionales. M\u00e1s all\u00e1 del modelo de administrador puramente formal \u2014 conforme al art. 718 del C\u00f3digo de obligaciones suizo (CO), con sustancia econ\u00f3mica real y gobernanza KYC completa. Acompa\u00f1amos a emprendedores, grupos internacionales y estructuras extranjeras que requieren un administrador residente en Suiza, un gerente residente en Suiza, un director firmante o una representaci\u00f3n local conforme para sus SA, SRL, sucursales, asociaciones o fundaciones suizas. Intervenimos mucho m\u00e1s all\u00e1 de la simple inscripci\u00f3n de un nombre en el Registro Mercantil: gobernanza, secretar\u00eda, contabilidad, fiscalidad, compliance, domiciliaci\u00f3n y seguimiento administrativo completo para construir una presencia suiza cre\u00edble, coherente y defendible ante bancos, autoridades fiscales y socios institucionales.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"hero-acts\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <a class=\"btn-primary\" href=\"#contact\"><span>Solicitar una consulta inicial \u2192<\/span><\/a><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <a class=\"btn-ghost\" href=\"tel:+41225668244\">+41 22 566 82 44<\/a><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"g-rating\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <svg class=\"g-rating-icon\" height=\"20\" viewbox=\"0 0 24 24\" width=\"20\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <path fill=\"#4285F4\" d=\"M22.56 12.25c0-.78-.07-1.53-.2-2.25H12v4.26h5.92a5.06 5.06 0 01-2.2 3.32v2.77h3.57c2.08-1.92 3.28-4.74 3.28-8.1z\"\/><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <path fill=\"#34A853\" d=\"M12 23c2.97 0 5.46-.98 7.28-2.66l-3.57-2.77c-.98.66-2.23 1.06-3.71 1.06-2.86 0-5.29-1.93-6.16-4.53H2.18v2.84C3.99 20.53 7.7 23 12 23z\"\/><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <path fill=\"#FBBC05\" d=\"M5.84 14.09c-.22-.66-.35-1.36-.35-2.09s.13-1.43.35-2.09V7.07H2.18A10.96 10.96 0 001 12c0 1.77.42 3.45 1.18 4.93l3.66-2.84z\"\/><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <path fill=\"#EA4335\" d=\"M12 5.38c1.62 0 3.06.56 4.21 1.64l3.15-3.15C17.45 2.09 14.97 1 12 1 7.7 1 3.99 3.47 2.18 7.07l3.66 2.84c.87-2.6 3.3-4.53 6.16-4.53z\"\/><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<div class=\"g-rating-stars\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <svg viewbox=\"0 0 16 16\"><path d=\"M8 0l2.5 5 5.5.8-4 3.9.9 5.3L8 12.5 3.1 15l.9-5.3-4-3.9L5.5 5z\" fill=\"#FBBC05\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <svg viewbox=\"0 0 16 16\"><path d=\"M8 0l2.5 5 5.5.8-4 3.9.9 5.3L8 12.5 3.1 15l.9-5.3-4-3.9L5.5 5z\" fill=\"#FBBC05\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <svg viewbox=\"0 0 16 16\"><path d=\"M8 0l2.5 5 5.5.8-4 3.9.9 5.3L8 12.5 3.1 15l.9-5.3-4-3.9L5.5 5z\" fill=\"#FBBC05\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <svg viewbox=\"0 0 16 16\"><path d=\"M8 0l2.5 5 5.5.8-4 3.9.9 5.3L8 12.5 3.1 15l.9-5.3-4-3.9L5.5 5z\" fill=\"#FBBC05\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <svg viewbox=\"0 0 16 16\"><defs><lineargradient id=\"hsg-adminres-1\"><stop offset=\"70%\" stop-color=\"#FBBC05\"\/><stop offset=\"70%\" stop-color=\"#E5E5EA\"\/><\/lineargradient><\/defs><path d=\"M8 0l2.5 5 5.5.8-4 3.9.9 5.3L8 12.5 3.1 15l.9-5.3-4-3.9L5.5 5z\" fill=\"url(#hsg-adminres-1)\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <pee><span class=\"g-rating-text\"><strong>4.7\/5<\/strong> sur 31 avis Google<\/span><\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"svc-hero-meta\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"svc-hero-meta-item\"><span class=\"svc-hero-meta-label\">Marco legal<\/span><span class=\"svc-hero-meta-value\">Art. 718 p\u00e1rr. 4 y <em>814 p\u00e1rr. 3 CO<\/em><\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"svc-hero-meta-item\"><span class=\"svc-hero-meta-label\">Estructuras<\/span><span class=\"svc-hero-meta-value\">SA \u00b7 SRL \u00b7 <em>fundaciones<\/em><\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"svc-hero-meta-item\"><span class=\"svc-hero-meta-label\">Presencia<\/span><span class=\"svc-hero-meta-value\">Ginebra \u00b7 Lucerna \u00b7 <em>Zug<\/em><\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"svc-hero-meta-item\"><span class=\"svc-hero-meta-label\">Enfoque<\/span><span class=\"svc-hero-meta-value\">An\u00e1lisis <em>previo<\/em><\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"svc-hero-side\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"svc-hero-image\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <img decoding=\"async\" alt=\"Administrador residente en Suiza \u2014 gobernanza cre\u00edble para estructuras internacionales\" loading=\"eager\" src=\"https:\/\/my-swiss-company.com\/wp-content\/uploads\/2026\/05\/mandat-administrateur.webp\"\/><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"svc-hero-brief-card\">Mandato de administrador residente <span>\u00fanicamente conforme a las instrucciones del cliente<\/span> \u2014 gobernanza cre\u00edble, supervisi\u00f3n peri\u00f3dica, conformidad documentada.<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/section>\n<p>[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; width=&#8221;90%&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_code _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<section><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"section-head anim\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"chapter-mark\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-num\">01<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-label\">Marco legal<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-rule\"><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<h2 class=\"h2\">Por qu\u00e9 un administrador residente en Suiza es <em>obligatorio.<\/em><\/h2>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><pee class=\"lead\">Acompa\u00f1amos a grupos internacionales, PYMES extranjeras, holdings, startups, asociaciones, fundaciones y emprendedores internacionales que desean desarrollar una presencia cre\u00edble en Suiza. Nuestro papel: implementar una gobernanza local conforme, defendible y compatible con las exigencias actuales de bancos, autoridades fiscales y socios institucionales.<\/pee><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Cadre SA \/ S\u00e0rl --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"legal-forms anim\" style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(320px,1fr));gap:20px;margin-bottom:40px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"display:flex;gap:18px;align-items:flex-start;border:1px solid var(--msc-gray-200);border-radius:var(--msc-radius);padding:24px;background:#fff;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span style=\"display:inline-flex;width:48px;height:48px;border-radius:12px;background:var(--msc-gray-50);align-items:center;justify-content:center;flex-shrink:0;font-family:var(--msc-font-display);font-style:italic;font-size:20px;color:var(--msc-red);\">SA<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span style=\"display:block;font-size:11px;letter-spacing:.18em;text-transform:uppercase;color:var(--msc-gray-500);margin-bottom:6px;\">Sociedad an\u00f3nima<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee style=\"margin:0;font-size:15px;line-height:1.6;\">Para las SA (sociedades an\u00f3nimas), al menos una persona domiciliada en Suiza debe poder representar a la sociedad.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"display:flex;gap:18px;align-items:flex-start;border:1px solid var(--msc-gray-200);border-radius:var(--msc-radius);padding:24px;background:#fff;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span style=\"display:inline-flex;width:48px;height:48px;border-radius:12px;background:var(--msc-gray-50);align-items:center;justify-content:center;flex-shrink:0;font-family:var(--msc-font-display);font-style:italic;font-size:18px;color:var(--msc-red);\">S\u00e0rl<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span style=\"display:block;font-size:11px;letter-spacing:.18em;text-transform:uppercase;color:var(--msc-gray-500);margin-bottom:6px;\">Sociedad de responsabilidad limitada<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee style=\"margin:0;font-size:15px;line-height:1.6;\">Para las SRL, al menos un gerente domiciliado en Suiza con poder de firma es necesario.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- 2 cards : Finalit\u00e9 \/ Lectura moderna --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"legal-grid anim\" style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(320px,1fr));gap:24px;margin-bottom:32px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"border:1px solid var(--msc-gray-200);border-radius:var(--msc-radius);padding:32px;background:#fff;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-head-row-sm\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-black)\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><rect x=\"3\" y=\"3\" width=\"18\" height=\"18\" rx=\"2\"\/><path d=\"M9 9h6v6H9z\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"arsv-eyebrow\">Finalidad legal<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<h3 class=\"arsv-h3-md\">Este requisito busca permitir<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<div class=\"svc-filter-col--accept\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>la representaci\u00f3n jur\u00eddica de la sociedad,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>las comunicaciones con las autoridades,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>el cumplimiento de las obligaciones administrativas,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>la gesti\u00f3n de las obligaciones fiscales,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>as\u00ed como ciertas exigencias de gobernanza y cumplimiento.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"border:1px solid var(--msc-gray-200);border-radius:var(--msc-radius);padding:32px;background:var(--msc-gray-50);color:var(--msc-black);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-head-row-sm\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-red)\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"3\"\/><path d=\"M2 12s3-7 10-7 10 7 10 7-3 7-10 7-10-7-10-7z\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"arsv-eyebrow\">Lectura moderna<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<h3 class=\"arsv-h3-md-black\">Lo que las autoridades analizan en la actualidad<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>su implicaci\u00f3n real,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>la coherencia de la estructura,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>las actividades ejercidas,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>los flujos internacionales,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>la realidad de la sustancia suiza,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>la direcci\u00f3n efectiva,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>as\u00ed como los riesgos fiscales y regulatorios.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Note de pratique --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim\" style=\"display:flex;gap:14px;align-items:flex-start;padding:20px 24px;background:var(--msc-gray-50);border-radius:var(--msc-radius);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-red)\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" style=\"flex-shrink:0;margin-top:3px;\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><path d=\"M12 8v4\"\/><path d=\"M12 16h.01\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"margin:0 0 8px;font-size:15px;line-height:1.6;\">En la pr\u00e1ctica actual, observamos con frecuencia que esta obligaci\u00f3n se ha vuelto mucho m\u00e1s estrat\u00e9gica que antes.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"margin:0;font-size:15px;line-height:1.6;color:var(--msc-gray-700);\">Las autoridades y los bancos ya no consideran al administrador residente en Suiza como una simple persona inscrita en el Registro Mercantil.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/section>\n<p>[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; width=&#8221;90%&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_code _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<section><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"svc-eeat-head anim\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"chapter-mark\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-num\">02<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-label\">Autoridad e interlocutor<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-rule\"><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<h2 class=\"svc-eeat-title\">Por qu\u00e9 nuestros clientes nos <em>eligen.<\/em><\/h2>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee class=\"svc-eeat-intro\">Mandato de administrador residente en Suiza exigente: 20 a\u00f1os de pr\u00e1ctica, selecci\u00f3n rigurosa de los expedientes, gobernanza documentada, supervisi\u00f3n peri\u00f3dica de las obligaciones fiscales, sociales y bancarias. Intervenimos exclusivamente en estructuras coherentes y defendibles a largo plazo.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"g-rating\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <svg class=\"g-rating-icon\" height=\"20\" viewbox=\"0 0 24 24\" width=\"20\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <path fill=\"#4285F4\" d=\"M22.56 12.25c0-.78-.07-1.53-.2-2.25H12v4.26h5.92a5.06 5.06 0 01-2.2 3.32v2.77h3.57c2.08-1.92 3.28-4.74 3.28-8.1z\"\/><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <path fill=\"#34A853\" d=\"M12 23c2.97 0 5.46-.98 7.28-2.66l-3.57-2.77c-.98.66-2.23 1.06-3.71 1.06-2.86 0-5.29-1.93-6.16-4.53H2.18v2.84C3.99 20.53 7.7 23 12 23z\"\/><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <path fill=\"#FBBC05\" d=\"M5.84 14.09c-.22-.66-.35-1.36-.35-2.09s.13-1.43.35-2.09V7.07H2.18A10.96 10.96 0 001 12c0 1.77.42 3.45 1.18 4.93l3.66-2.84z\"\/><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <path fill=\"#EA4335\" d=\"M12 5.38c1.62 0 3.06.56 4.21 1.64l3.15-3.15C17.45 2.09 14.97 1 12 1 7.7 1 3.99 3.47 2.18 7.07l3.66 2.84c.87-2.6 3.3-4.53 6.16-4.53z\"\/><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"g-rating-stars\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <svg viewbox=\"0 0 16 16\"><path d=\"M8 0l2.5 5 5.5.8-4 3.9.9 5.3L8 12.5 3.1 15l.9-5.3-4-3.9L5.5 5z\" fill=\"#FBBC05\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <svg viewbox=\"0 0 16 16\"><path d=\"M8 0l2.5 5 5.5.8-4 3.9.9 5.3L8 12.5 3.1 15l.9-5.3-4-3.9L5.5 5z\" fill=\"#FBBC05\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <svg viewbox=\"0 0 16 16\"><path d=\"M8 0l2.5 5 5.5.8-4 3.9.9 5.3L8 12.5 3.1 15l.9-5.3-4-3.9L5.5 5z\" fill=\"#FBBC05\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <svg viewbox=\"0 0 16 16\"><path d=\"M8 0l2.5 5 5.5.8-4 3.9.9 5.3L8 12.5 3.1 15l.9-5.3-4-3.9L5.5 5z\" fill=\"#FBBC05\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <svg viewbox=\"0 0 16 16\"><defs><lineargradient id=\"hsg-adminres-2\"><stop offset=\"70%\" stop-color=\"#FBBC05\"\/><stop offset=\"70%\" stop-color=\"#E5E5EA\"\/><\/lineargradient><\/defs><path d=\"M8 0l2.5 5 5.5.8-4 3.9.9 5.3L8 12.5 3.1 15l.9-5.3-4-3.9L5.5 5z\" fill=\"url(#hsg-adminres-2)\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee><span class=\"g-rating-text-black\"><strong>4.7\/5<\/strong> sur 31 avis Google<\/span><\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"svc-eeat-stats\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<article class=\"svc-eeat-stat\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"svc-eeat-stat-check\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.5\"><path d=\"M5 12l5 5L20 7\"\/><\/svg> Experiencia<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"svc-eeat-stat-num\">20 <em>a\u00f1os<\/em><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee class=\"svc-eeat-stat-desc\">de pr\u00e1ctica en mandatos de \u00f3rganos suizos, controles de IVA, AVS y expedientes internacionales complejos.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/article>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<article class=\"svc-eeat-stat\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"svc-eeat-stat-check\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.5\"><path d=\"M5 12l5 5L20 7\"\/><\/svg> Experiencia senior<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"svc-eeat-stat-num\">5 <em>diplomas<\/em><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee class=\"svc-eeat-stat-desc\">federales e internacionales: Experto en Finanzas e Inversiones, CIWM, STEP\/TEP, CAS Fiscalidad PYME, IAF.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/article>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<article class=\"svc-eeat-stat\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"svc-eeat-stat-check\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.5\"><path d=\"M5 12l5 5L20 7\"\/><\/svg> Alcance<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"svc-eeat-stat-num\">3 <em>cantones<\/em><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee class=\"svc-eeat-stat-desc\">Ginebra, Lucerna, Zug \u2014 coordinaci\u00f3n con notarios, bancos, autoridades fiscales y AVS.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/article>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<article class=\"svc-eeat-stat\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"svc-eeat-stat-check\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.5\"><path d=\"M5 12l5 5L20 7\"\/><\/svg> Testimonios<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"svc-eeat-stat-num\">4.7 <em>\/5<\/em><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee class=\"svc-eeat-stat-desc\">sobre 31 opiniones de Google publicadas \u2014 calidad de acompa\u00f1amiento y capacidad de respuesta documentadas.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/article>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"svc-eeat-expert anim\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"svc-eeat-expert-avatar\" role=\"img\" aria-label=\"Andr\u00e9s Taracido\"><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"svc-eeat-expert-body\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"svc-eeat-expert-tag\">Encuadre del expediente<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<h3>Su interlocutor<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee><strong>Andr\u00e9s Taracido<\/strong> \u2014 Diploma Federal de Experto en Finanzas e Inversiones; CIWM; STEP\/TEP; CAS Fiscalidad PYME; IAF Insurance &#038; Pension Adviser.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <a class=\"svc-eeat-expert-link\" href=\"https:\/\/my-swiss-company.com\/es\/quienes-somos\/su-experto-andres-taracido\/\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      P\u00e1gina del experto <svg viewbox=\"0 0 16 16\"><path d=\"M3 8h10M9 4l4 4-4 4\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/a><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"svc-reviews anim\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"svc-reviews-head\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<h3>Lo que dicen nuestros clientes.<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"svc-reviews-head-score\"><strong>\u2605 4.7\/5<\/strong> \u00b7 31 opiniones publicadas en Google Business Profile<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"svc-reviews-grid\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<article class=\"svc-review\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"svc-review-stars\">\u2605\u2605\u2605\u2605\u2605<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee class=\"svc-review-quote\">Acompa\u00f1amiento impecable en la implementaci\u00f3n de nuestra estructura suiza. Andr\u00e9s identific\u00f3 de inmediato los riesgos de sustancia y estructur\u00f3 una gobernanza cre\u00edble.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"svc-review-author\">Kunal Fabiani \u2014 Grupo internacional<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/article>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<article class=\"svc-review\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"svc-review-stars\">\u2605\u2605\u2605\u2605\u2605<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee class=\"svc-review-quote\">An\u00e1lisis previo muy riguroso. My Swiss Company rechaza los expedientes demasiado arriesgados, lo que demuestra la seriedad del despacho.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"svc-review-author\">Alexandre Mottard \u2014 Holding<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/article>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<article class=\"svc-review\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"svc-review-stars\">\u2605\u2605\u2605\u2605\u2605<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee class=\"svc-review-quote\">Seguimiento atento de las obligaciones de IVA, AVS y bancarias. Un verdadero socio de gobernanza, no un administrador pasivo.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"svc-review-author\">Emmanuel Figuereau \u2014 PYME suiza<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/article>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/section>\n<p>[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; width=&#8221;90%&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_code _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<section><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"section-head anim\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"chapter-mark\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-num\">03<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-label\">Compliance bancario<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-rule\"><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<h2 class=\"h2\">Por qu\u00e9 los bancos analizan hoy a los <em>administradores suizos.<\/em><\/h2>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee class=\"lead\">Numerosos emprendedores extranjeros piensan todav\u00eda que basta con tener una sociedad suiza, una direcci\u00f3n y un administrador residente en Suiza para abrir f\u00e1cilmente una cuenta bancaria.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Intro paragraphs --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim\" style=\"margin-bottom:32px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee style=\"font-size:16px;line-height:1.7;margin:0 0 12px;\">Desde hace muchos a\u00f1os, esta ya no es la realidad actual. Algunos clientes piensan equivocadamente que la apertura de una cuenta bancaria es una mera formalidad.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee style=\"font-size:16px;line-height:1.7;margin:0;font-family:var(--msc-font-display);font-style:italic;color:var(--msc-black);\">Los bancos suizos aplican hoy procedimientos de compliance extremadamente estrictos.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- BLOC 1 \u2014 Criterios de an\u00e1lisis bancario --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim arsv-mb-lg\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"arsv-head-letter\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-num-letter\">A.<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<h3 class=\"arsv-h3-block\">Criterios de an\u00e1lisis bancario<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee style=\"font-size:14px;line-height:1.6;color:var(--msc-gray-600);margin:0 0 16px;\">En la pr\u00e1ctica bancaria actual, analizan en particular:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<ul style=\"list-style:none;padding:0;margin:0;display:grid;grid-template-columns:repeat(auto-fit,minmax(260px,1fr));gap:12px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<li class=\"arsv-card-row\"><span class=\"arsv-icon-circle\">01<\/span><span>la realidad de la actividad econ\u00f3mica,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<li class=\"arsv-card-row\"><span class=\"arsv-icon-circle\">02<\/span><span>el pa\u00eds de residencia de los accionistas,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<li class=\"arsv-card-row\"><span class=\"arsv-icon-circle\">03<\/span><span>los flujos financieros,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<li class=\"arsv-card-row\"><span class=\"arsv-icon-circle\">04<\/span><span>la naturaleza de los clientes,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<li class=\"arsv-card-row\"><span class=\"arsv-icon-circle\">05<\/span><span>los pa\u00edses implicados,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<li class=\"arsv-card-row\"><span class=\"arsv-icon-circle\">06<\/span><span>la presencia f\u00edsica en Suiza,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<li class=\"arsv-card-row\"><span class=\"arsv-icon-circle\">07<\/span><span>los riesgos LBA,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<li class=\"arsv-card-row\"><span class=\"arsv-icon-circle\">08<\/span><span>la gobernanza,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<li class=\"arsv-card-row\"><span class=\"arsv-icon-circle\">09<\/span><span>y el papel real del administrador suizo.<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- BLOC 2 \u2014 Actividades sensibles (chips) --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim arsv-mb-lg\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"arsv-head-letter\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-num-letter\">B.<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<h3 class=\"arsv-h3-block\">Actividades sensibles<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee style=\"font-size:14px;line-height:1.6;color:var(--msc-gray-600);margin:0 0 16px;\">Algunas actividades se han vuelto especialmente sensibles:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"display:flex;flex-wrap:wrap;gap:10px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-dot\"><span class=\"arsv-dot-md\"><\/span>commodity trading<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-dot\"><span class=\"arsv-dot-md\"><\/span>criptoactivos<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-dot\"><span class=\"arsv-dot-md\"><\/span>servicios financieros<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-dot\"><span class=\"arsv-dot-md\"><\/span>pagos<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-dot\"><span class=\"arsv-dot-md\"><\/span>juegos<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-dot\"><span class=\"arsv-dot-md\"><\/span>estructuras offshore<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-dot\"><span class=\"arsv-dot-md\"><\/span>actividades fuertemente internacionalizadas sin sustancia real<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- BLOC 3 \u2014 Classification active vs passive --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim arsv-mb-lg\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"display:flex;align-items:center;gap:14px;margin-bottom:14px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-num-letter\">C.<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<h3 class=\"arsv-h3-block\">\u00bfSociedad activa o sociedad pasiva?<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee style=\"font-size:15px;line-height:1.7;color:var(--msc-gray-700);margin:0 0 20px;\">Los bancos tambi\u00e9n deben determinar, antes de toda apertura de cuenta, si la sociedad suiza debe considerarse una sociedad activa o una sociedad pasiva (a menudo denominada sociedad de domicilio).<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee style=\"font-size:14px;line-height:1.6;color:var(--msc-gray-600);margin:0 0 20px;\">Esta clasificaci\u00f3n se ha vuelto central en el marco de:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"display:flex;flex-wrap:wrap;gap:10px;margin-bottom:28px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-acronym\">CDB <span class=\"arsv-pill-acronym-mute\">\u00b7 Convenci\u00f3n sobre la Obligaci\u00f3n de Diligencia de los Bancos<\/span><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-acronym\">FATCA <span class=\"arsv-pill-acronym-mute\">\u00b7 normas US<\/span><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-acronym\">CRS <span class=\"arsv-pill-acronym-mute\">\u00b7 Common Reporting Standard<\/span><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <!-- Comparatif Active vs Passive --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(320px,1fr));gap:20px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <!-- PASSIVE --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div style=\"border:1px solid var(--msc-gray-200);border-radius:var(--msc-radius);padding:28px;background:#fff;position:relative;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span style=\"position:absolute;top:-12px;left:24px;background:var(--msc-gray-50);color:var(--msc-black);padding:6px 14px;font-size:10px;letter-spacing:.2em;text-transform:uppercase;border-radius:999px;\">Sociedad pasiva<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee style=\"font-size:14px;line-height:1.6;color:var(--msc-gray-700);margin:14px 0 18px;\">En la pr\u00e1ctica, una sociedad pasiva es generalmente una estructura:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>sin actividad empresarial real,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>sin empleados,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>sin presencia operativa significativa,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>cuyos ingresos provienen principalmente de rentas pasivas,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>o que sirven esencialmente para mantener activos, participaciones o flujos financieros internacionales.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div style=\"padding-top:20px;border-top:1px solid var(--msc-gray-100);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span style=\"display:block;font-size:11px;letter-spacing:.18em;text-transform:uppercase;color:var(--msc-red);font-weight:600;margin-bottom:10px;\">Obligaciones reforzadas<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <pee style=\"font-size:13.5px;line-height:1.55;color:var(--msc-gray-700);margin:0 0 12px;\">Cuando una sociedad se considera pasiva, las obligaciones de compliance del banco se vuelven mucho m\u00e1s importantes. Los bancos deben en particular:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->                <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>identificar a los titulares econ\u00f3micos,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>analizar a los beneficiarios efectivos,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>determinar las residencias fiscales de las personas que controlan la estructura,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>efectuar ciertas clasificaciones regulatorias,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>y, en muchos casos, proceder con obligaciones de reporting fiscal internacional en el marco FATCA y CRS.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <!-- ACTIVE --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div style=\"border:1px solid var(--msc-gray-200);border-radius:var(--msc-radius);padding:28px;background:var(--msc-gray-50);color:var(--msc-black);position:relative;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span style=\"position:absolute;top:-12px;left:24px;background:var(--msc-red);color:#fff;padding:6px 14px;font-size:10px;letter-spacing:.2em;text-transform:uppercase;border-radius:999px;\">Sociedad activa<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee style=\"font-size:14px;line-height:1.6;color:var(--msc-gray-600);margin:14px 0 18px;\">Por el contrario, cuando una sociedad se presenta como una sociedad activa, los bancos esperan generalmente elementos que demuestren una verdadera sustancia econ\u00f3mica suiza, en particular:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<div class=\"svc-filter-col--accept\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>oficinas privadas,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>empleados,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>una actividad empresarial identificable,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>una direcci\u00f3n efectiva,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>operaciones reales,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>as\u00ed como una coherencia global entre la estructura, los flujos y la actividad declarada.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- BLOC 4 \u2014 Situations sensibles & refus --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim arsv-mb-lg\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"display:flex;align-items:center;gap:14px;margin-bottom:14px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-num-letter\">D.<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<h3 class=\"arsv-h3-block\">Se\u00f1ales sensibles y motivos de rechazo<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee style=\"font-size:15px;line-height:1.7;color:var(--msc-gray-700);margin:0 0 24px;\">Las se\u00f1ales que vuelven sensible un expediente y los motivos de rechazo se acent\u00faan a\u00fan m\u00e1s cuando:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(320px,1fr));gap:20px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div style=\"border-left:3px solid var(--msc-gray-300);background:var(--msc-gray-50);border-radius:0 var(--msc-radius) var(--msc-radius) 0;padding:24px 28px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span style=\"display:block;font-size:11px;letter-spacing:.18em;text-transform:uppercase;color:var(--msc-gray-600);font-weight:600;margin-bottom:14px;\">Factores agravantes<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>los accionistas residen en el extranjero,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>los beneficiarios efectivos son internacionales,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>los flujos son transfronterizos,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>o que la estructura presenta poca sustancia econ\u00f3mica en Suiza.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee style=\"margin:18px 0 0;font-size:13.5px;line-height:1.55;color:var(--msc-gray-700);font-style:italic;\">Observamos con frecuencia que las aperturas de cuentas para sociedades pasivas o de domicilio se han vuelto significativamente m\u00e1s complejas que hace algunos a\u00f1os.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div style=\"border-left:3px solid var(--msc-red);background:#fff;border:1px solid var(--msc-gray-200);border-left:3px solid var(--msc-red);border-radius:0 var(--msc-radius) var(--msc-radius) 0;padding:24px 28px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-eyebrow-red-mb\">Motivos de rechazo observados<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee style=\"margin:0 0 14px;font-size:13.5px;line-height:1.55;color:var(--msc-gray-700);\">En numerosas situaciones, una simple domiciliaci\u00f3n administrativa con un administrador puramente formal ya no basta para convencer a los bancos, sobre todo en expedientes internacionales. Hemos visto varias situaciones en las que numerosas estructuras son rechazadas cuando:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<div class=\"svc-filter-col--refuse\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>la presencia suiza parece artificial,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>el administrador parece puramente formal,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>no existe ninguna l\u00f3gica econ\u00f3mica clara,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>la sustancia suiza resulta insuficiente,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>o cuando los riesgos de cumplimiento y reporting se vuelven demasiado elevados.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- BLOC 5 \u2014 Notre intervention --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim\" style=\"background:var(--msc-gray-50);color:var(--msc-black);border-radius:var(--msc-radius);padding:36px 40px;display:grid;grid-template-columns:repeat(auto-fit,minmax(280px,1fr));gap:32px;align-items:center;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span style=\"display:block;font-size:11px;letter-spacing:.18em;text-transform:uppercase;color:var(--msc-red);font-weight:600;margin-bottom:12px;\">Nuestra intervenci\u00f3n previa<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<h3 style=\"font-family:var(--msc-font-display);font-size:26px;margin:0 0 14px;line-height:1.2;color:var(--msc-black);\">Nuestra intervenci\u00f3n <em class=\"arsv-em-red\">previa<\/em><\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"margin:0;font-size:14px;line-height:1.6;color:var(--msc-gray-600);\">Intervenimos con frecuencia de manera previa para evaluar: antes de toda apertura bancaria, estructuramos un an\u00e1lisis previo que cubre el conjunto de las dimensiones de riesgo.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>la bancabilidad del proyecto,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>los riesgos de compliance,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>el nivel de sustancia esperado,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>las implicaciones FATCA y CRS,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>as\u00ed como la coherencia global de la estructura y de su gobernanza.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/section>\n<p>[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; width=&#8221;90%&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_code _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<section><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"section-head anim\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"chapter-mark\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-num\">04<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-label\">El contexto<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-rule\"><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<h2 class=\"h2\" style=\"margin-top:24px;\">Gobernanza suiza cre\u00edble, sustancia real y acompa\u00f1amiento <em>estrat\u00e9gico.<\/em><\/h2>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee class=\"lead\">Crear una sociedad en Suiza ya no consiste simplemente en registrar una estructura ante el Registro Mercantil.<\/pee><!-- [et_pb_line_break_holder] -->    <pee class=\"lead\">Hoy, observamos con frecuencia que los bancos, autoridades fiscales, seguros sociales, socios comerciales y autoridades regulatorias analizan de manera mucho m\u00e1s profunda:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Intro paragraph --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim arsv-mb-md\"><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Grid 2 cols : Analyse \/ Responsabilit\u00e9s --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"ctx-grid anim\" style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(320px,1fr));gap:24px;margin-bottom:40px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"ctx-card\" style=\"position:relative;border:1px solid var(--msc-gray-200);border-radius:var(--msc-radius);padding:32px;background:#fff;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"ctx-card-head arsv-head-row\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span style=\"display:inline-flex;width:38px;height:38px;border-radius:50%;background:var(--msc-gray-50);align-items:center;justify-content:center;flex-shrink:0;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-black)\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"11\" cy=\"11\" r=\"7\"\/><path d=\"m21 21-4.3-4.3\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"arsv-eyebrow\">Lo que se analiza<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<h3 style=\"font-family:var(--msc-font-display);font-size:20px;margin:4px 0 0;line-height:1.2;\">Los puntos de control<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<div class=\"svc-filter-col--accept\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>la realidad de la sustancia suiza,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>la direcci\u00f3n efectiva,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>la coherencia econ\u00f3mica,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>la gobernanza,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>los flujos financieros,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>los riesgos de IVA,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>las obligaciones AVS,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>as\u00ed como el nivel real de implicaci\u00f3n del administrador o del gerente residente en Suiza.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"ctx-card\" style=\"position:relative;border:1px solid var(--msc-gray-200);border-radius:var(--msc-radius);padding:32px;background:var(--msc-gray-50);color:var(--msc-black);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"ctx-card-head arsv-head-row\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span style=\"display:inline-flex;width:38px;height:38px;border-radius:50%;background:rgba(227,33,27,.08);align-items:center;justify-content:center;flex-shrink:0;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-red)\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 9v4\"\/><path d=\"M12 17h.01\"\/><path d=\"M10.29 3.86 1.82 18a2 2 0 0 0 1.71 3h16.94a2 2 0 0 0 1.71-3L13.71 3.86a2 2 0 0 0-3.42 0z\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"arsv-eyebrow\">Responsabilidad personal<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<h3 style=\"font-family:var(--msc-font-display);font-size:20px;margin:4px 0 0;line-height:1.2;color:var(--msc-black);\">Las situaciones comprometedoras<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"font-size:14px;line-height:1.6;color:var(--msc-gray-600);margin:0 0 18px;\">Un administrador residente en Suiza o un gerente residente en Suiza compromete hoy su responsabilidad personal en numerosas situaciones:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>IVA,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>impuestos,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>AVS,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>compliance,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>lucha contra el blanqueo,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>obligaciones de supervisi\u00f3n,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>relaciones bancarias,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>gobernanza,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>direcci\u00f3n efectiva.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Callout base l\u00e9gale --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<aside class=\"ctx-legal anim\" style=\"margin-bottom:40px;display:grid;grid-template-columns:auto 1fr;gap:24px;align-items:start;border-left:3px solid var(--msc-red);background:var(--msc-gray-50);padding:28px 32px;border-radius:0 var(--msc-radius) var(--msc-radius) 0;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <span style=\"display:inline-flex;width:44px;height:44px;border-radius:50%;background:#fff;border:1px solid var(--msc-gray-200);align-items:center;justify-content:center;flex-shrink:0;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-black)\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"m12 3-8 4v6c0 5 3.5 9 8 10 4.5-1 8-5 8-10V7l-8-4Z\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span style=\"display:block;font-size:11px;letter-spacing:.18em;text-transform:uppercase;color:var(--msc-red);font-weight:600;margin-bottom:10px;\">Base legal<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"margin:0 0 12px;font-size:15.5px;line-height:1.65;\">La legislaci\u00f3n suiza exige que una SA, una SRL, ciertas asociaciones y ciertas fundaciones dispongan de una persona domiciliada en Suiza con poder de firma para representar v\u00e1lidamente la estructura (art. 718 p\u00e1rr. 4 CO y art. 814 p\u00e1rr. 3 CO).<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"margin:0;font-size:15.5px;line-height:1.65;color:var(--msc-gray-700);\"><em style=\"font-style:italic;color:var(--msc-red);\">En la pr\u00e1ctica y seg\u00fan nuestra experiencia, este papel supera ampliamente una simple formalidad administrativa.<\/em><\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/aside>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Nuestro posicionamiento --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"ctx-approach anim\" style=\"display:grid;grid-template-columns:1fr 1fr;gap:48px;align-items:start;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span style=\"display:block;font-size:11px;letter-spacing:.18em;text-transform:uppercase;color:var(--msc-gray-500);margin-bottom:14px;\">Nuestro posicionamiento<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"font-size:16px;line-height:1.7;margin:0 0 16px;\">Acompa\u00f1amos a emprendedores, grupos internacionales, holdings, startups, asociaciones, estructuras de e-commerce y sociedades extranjeras que desean desarrollar una presencia cre\u00edble, coherente y defendible en Suiza.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"font-size:16px;line-height:1.7;margin:0;font-family:var(--msc-font-display);font-style:italic;color:var(--msc-black);\">Nuestro enfoque no consiste en proporcionar un \u00ab nominee director \u00bb pasivo.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"border-top:1px solid var(--msc-gray-200);padding-top:24px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span style=\"display:block;font-size:11px;letter-spacing:.18em;text-transform:uppercase;color:var(--msc-gray-500);margin-bottom:14px;\">Privilegiamos las estructuras serias que requieren<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>una gobernanza cre\u00edble,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>un an\u00e1lisis previo de riesgos,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>una l\u00f3gica econ\u00f3mica real,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>una sustancia suiza coherente,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>y un enfoque compatible con las exigencias bancarias y regulatorias actuales.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/section>\n<p>[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; width=&#8221;90%&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_code _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<section><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"section-head anim\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"chapter-mark\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-num\">05<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-label\">Responsabilidad personal<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-rule\"><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<h2 class=\"h2\">Los riesgos personales del administrador <em>residente en Suiza.<\/em><\/h2>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee class=\"lead\">El papel de administrador o gerente residente en Suiza implica responsabilidades importantes. En Suiza, los administradores y gerentes pueden comprometer su responsabilidad personal en varias situaciones.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Intro --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim\" style=\"margin-bottom:32px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee style=\"font-size:16px;line-height:1.7;margin:0;color:var(--msc-gray-700);\">Seg\u00fan nuestra experiencia, esto concierne en particular a:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- 8 zones de risque \u2014 grid --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim\" style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(240px,1fr));gap:14px;margin-bottom:48px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"arsv-card-risk\"><span class=\"arsv-card-risk-rail\"><\/span><span class=\"arsv-card-risk-num\">01<\/span><span class=\"arsv-card-risk-text\">las deudas AVS,<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"arsv-card-risk\"><span class=\"arsv-card-risk-rail\"><\/span><span class=\"arsv-card-risk-num\">02<\/span><span class=\"arsv-card-risk-text\">ciertas deudas fiscales,<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"arsv-card-risk\"><span class=\"arsv-card-risk-rail\"><\/span><span class=\"arsv-card-risk-num\">03<\/span><span class=\"arsv-card-risk-text\">los problemas de IVA,<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"arsv-card-risk\"><span class=\"arsv-card-risk-rail\"><\/span><span class=\"arsv-card-risk-num\">04<\/span><span class=\"arsv-card-risk-text\">las violaciones de las obligaciones de supervisi\u00f3n,<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"arsv-card-risk\"><span class=\"arsv-card-risk-rail\"><\/span><span class=\"arsv-card-risk-num\">05<\/span><span class=\"arsv-card-risk-text\">las faltas contables,<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"position:relative;padding:22px 22px 22px 26px;background:var(--msc-gray-50);color:var(--msc-black);border-radius:var(--msc-radius);overflow:hidden;\"><span class=\"arsv-card-risk-rail\"><\/span><span class=\"arsv-card-risk-num\">06<\/span><span class=\"arsv-card-risk-text\">ciertas situaciones de quiebra <em class=\"arsv-em-red\">(art. 725 CO)<\/em>,<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"arsv-card-risk\"><span class=\"arsv-card-risk-rail\"><\/span><span class=\"arsv-card-risk-num\">07<\/span><span class=\"arsv-card-risk-text\">las problem\u00e1ticas de compliance,<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"arsv-card-risk\"><span class=\"arsv-card-risk-rail\"><\/span><span class=\"arsv-card-risk-num\">08<\/span><span class=\"arsv-card-risk-text\">as\u00ed como ciertos riesgos penales.<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- 2 cols : Devoirs \/ Crit\u00e8res d'acceptation --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim\" style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(320px,1fr));gap:24px;margin-bottom:32px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"border:1px solid var(--msc-gray-200);border-radius:var(--msc-radius);padding:32px;background:#fff;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-head-row-sm\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-black)\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"arsv-eyebrow\">Deberes del administrador<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<h3 class=\"arsv-h3-md\">Lo que las autoridades esperan<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee class=\"arsv-p-intro\">En la pr\u00e1ctica, las autoridades suizas consideran que el administrador debe:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<div class=\"svc-filter-col--accept\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>supervisar la situaci\u00f3n financiera,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>asegurarse de que la contabilidad est\u00e9 al d\u00eda,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>controlar las obligaciones fiscales,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>verificar las obligaciones sociales,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>e intervenir cuando aparecen problemas.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"border:1px solid var(--msc-gray-200);border-radius:var(--msc-radius);padding:32px;background:var(--msc-gray-50);color:var(--msc-black);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-head-row-sm\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-red)\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"m12 3-8 4v6c0 5 3.5 9 8 10 4.5-1 8-5 8-10V7l-8-4Z\"\/><polyline points=\"9 12 11 14 15 10\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"arsv-eyebrow\">Nuestro filtro de aceptaci\u00f3n<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<h3 class=\"arsv-h3-md-black\">Las estructuras que privilegiamos<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"font-size:13.5px;line-height:1.55;color:var(--msc-gray-600);margin:0 0 16px;font-style:italic;\">Es precisamente por esta raz\u00f3n que analizamos cuidadosamente los mandatos antes de aceptarlos. Privilegiamos las estructuras que presentan:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>una actividad identificable,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>flujos comprensibles,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>una gobernanza seria,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>una l\u00f3gica econ\u00f3mica real,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>y una voluntad de cumplimiento.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/section>\n<p>[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; width=&#8221;90%&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_code _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<section><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"section-head anim\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"chapter-mark\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-num\">06<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-label\">Sustancia y direcci\u00f3n<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-rule\"><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<h2 class=\"h2\">Sustancia suiza y <em>direcci\u00f3n efectiva.<\/em><\/h2>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee class=\"lead\">La noci\u00f3n de sustancia suiza se ha vuelto central. Los convenios fiscales internacionales, los bancos, las autoridades fiscales y los socios comerciales analizan hoy la realidad de la presencia suiza.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Intro --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim arsv-mb-md\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee style=\"font-size:17px;line-height:1.7;margin:0 0 10px;font-family:var(--msc-font-display);font-style:italic;color:var(--msc-black);\">La simple presencia de un administrador suizo o de una direcci\u00f3n ya no siempre basta.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee style=\"font-size:15px;line-height:1.7;margin:0;color:var(--msc-gray-700);\">En numerosas situaciones, las autoridades analizan en particular:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Liste \"o\u00f9...\" --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li><em class=\"arsv-mk-italic\">d\u00f3nde<\/em> se toman las decisiones estrat\u00e9gicas,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li><em class=\"arsv-mk-italic\">d\u00f3nde<\/em> se ejerce la direcci\u00f3n efectiva,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li><em class=\"arsv-mk-italic\">d\u00f3nde<\/em> se negocian los contratos,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li><em class=\"arsv-mk-italic\">d\u00f3nde<\/em> se pilotan las operaciones,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li><em class=\"arsv-mk-italic\">d\u00f3nde<\/em> trabajan los empleados,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li><em class=\"arsv-mk-italic\">d\u00f3nde<\/em> se ejercen las funciones de gesti\u00f3n,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>as\u00ed como la coherencia global de la presencia suiza.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- 2 cols : Risques \/ Nuestro acompa\u00f1amiento --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim\" style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(320px,1fr));gap:24px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"border:1px solid var(--msc-gray-200);border-left:3px solid var(--msc-red);border-radius:0 var(--msc-radius) var(--msc-radius) 0;padding:28px 32px;background:#fff;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-head-row-plain\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-red)\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 9v4\"\/><path d=\"M12 17h.01\"\/><path d=\"M10.29 3.86 1.82 18a2 2 0 0 0 1.71 3h16.94a2 2 0 0 0 1.71-3L13.71 3.86a2 2 0 0 0-3.42 0z\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"arsv-eyebrow-red\">Riesgos estructuras<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<h3 class=\"arsv-h3-md\">Lo que crea una sustancia deficiente<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee class=\"arsv-p-intro\">Ciertas estructuras internacionales pueden crear:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<div class=\"svc-filter-col--refuse\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>riesgos de establecimiento permanente,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>riesgos de ajuste fiscal,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>riesgos de IVA,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>problem\u00e1ticas de sustancia,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>o dificultades bancarias.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"border-radius:var(--msc-radius);padding:28px 32px;background:var(--msc-gray-50);color:var(--msc-black);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-head-row-plain\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-red)\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 21h18\"\/><path d=\"M5 21V7l8-4v18\"\/><path d=\"M19 21V11l-6-4\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"arsv-eyebrow-red\">Nuestro acompa\u00f1amiento<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<h3 class=\"arsv-h3-md-black\">Construir una sustancia defendible<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee class=\"arsv-p-card\">Acompa\u00f1amos a nuestros clientes para construir estructuras coherentes y defendibles en materia de:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-pill-row\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-pill-tag\">gobernanza<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-pill-tag\">direcci\u00f3n<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-pill-tag\">contabilidad<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-pill-tag\">IVA<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-pill-tag\">salarios<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-pill-tag\">administraci\u00f3n<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-pill-tag\">organizaci\u00f3n operativa<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/section>\n<p>[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; width=&#8221;90%&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_code _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<section><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"section-head anim\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"chapter-mark\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-num\">07<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-label\">Selecci\u00f3n de expedientes<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-rule\"><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<h2 class=\"h2\">Por qu\u00e9 ciertos mandatos son <em>rechazados.<\/em><\/h2>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee class=\"lead\">En la pr\u00e1ctica, rechazamos regularmente ciertos mandatos. No todas las estructuras son compatibles con una gobernanza suiza cre\u00edble.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- 2 colonnes refus --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim\" style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(320px,1fr));gap:24px;margin-bottom:40px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"background:#fff;border:1px solid var(--msc-gray-200);border-radius:var(--msc-radius);padding:32px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-head-row\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span style=\"display:inline-flex;width:42px;height:42px;border-radius:50%;background:rgba(227,33,27,.08);align-items:center;justify-content:center;flex-shrink:0;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-red)\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><line x1=\"4.93\" y1=\"4.93\" x2=\"19.07\" y2=\"19.07\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"arsv-eyebrow-red\">Rechazos operativos<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<h3 class=\"arsv-h3-md\">Situaciones que descartamos<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee class=\"arsv-p-card\">Rechazamos en particular ciertas situaciones cuando:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>la actividad no est\u00e1 claramente definida,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>la estructura parece artificial,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>no existe ninguna necesidad econ\u00f3mica real en Suiza,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>el proyecto presenta riesgos de compliance desproporcionados,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>los flujos financieros est\u00e1n insuficientemente documentados,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>las exigencias bancarias parecen incompatibles,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>o cuando los riesgos regulatorios se vuelven demasiado elevados.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"background:var(--msc-gray-50);color:var(--msc-black);border-radius:var(--msc-radius);padding:32px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-head-row\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span style=\"display:inline-flex;width:42px;height:42px;border-radius:50%;background:rgba(227,33,27,.08);align-items:center;justify-content:center;flex-shrink:0;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-red)\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><line x1=\"18\" y1=\"6\" x2=\"6\" y2=\"18\"\/><line x1=\"6\" y1=\"6\" x2=\"18\" y2=\"18\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"arsv-eyebrow-red\">Rechazos de principio<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<h3 class=\"arsv-h3-md-black\">Estructuras que nous excluons<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee class=\"arsv-p-card\">Tambi\u00e9n rechazamos ciertas estructuras:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<div class=\"svc-filter-col--refuse\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>que \u00fanicamente desean una \u00ab direcci\u00f3n suiza \u00bb,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>que buscan \u00fanicamente una ventaja fiscal te\u00f3rica,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>sin l\u00f3gica operativa o econ\u00f3mica real,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>o incompatibles con las exigencias actuales de los bancos suizos.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Conclusion \/ Notre objectif --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<aside class=\"anim\" style=\"display:grid;grid-template-columns:auto 1fr;gap:24px;align-items:center;padding:28px 32px;border-left:3px solid var(--msc-red);background:var(--msc-gray-50);border-radius:0 var(--msc-radius) var(--msc-radius) 0;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <svg width=\"32\" height=\"32\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-red)\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\" style=\"flex-shrink:0;\"><path d=\"M3 21c3 0 7-1 7-8V5c0-1.25-.756-2.017-2-2H4c-1.25 0-2 .75-2 1.972V11c0 1.25.75 2 2 2 1 0 1 0 1 1v1c0 1-1 2-2 2s-1 .008-1 1.031V20c0 1 0 1 1 1z\"\/><path d=\"M15 21c3 0 7-1 7-8V5c0-1.25-.757-2.017-2-2h-4c-1.25 0-2 .75-2 1.972V11c0 1.25.75 2 2 2h.75c0 2.25.25 4-2.75 4v3c0 1 0 1 1 1z\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee style=\"margin:0;font-family:var(--msc-font-display);font-size:20px;line-height:1.4;font-style:italic;color:var(--msc-black);\">Nuestro objetivo es construir estructuras cre\u00edbles, estables y defendibles <em class=\"arsv-mk-red-soft\">a largo plazo.<\/em><\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/aside>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/section>\n<p>[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; width=&#8221;90%&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_code _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<section><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"section-head anim\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"chapter-mark\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-num\">08<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-label\">Per\u00edmetro del mandato<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-rule\"><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<h2 class=\"h2\">Administrador profesional vs administrador <em>operativo.<\/em><\/h2>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee class=\"lead\">No todas las funciones de administrador suizo son id\u00e9nticas. En la pr\u00e1ctica, existe una diferencia importante entre el administrador profesional residente en Suiza y el administrador operativo implicado en la gesti\u00f3n cotidiana de la empresa.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Distinction fiduciaire \/ op\u00e9rationnel - 2 lignes pleine largeur --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim\" style=\"margin-bottom:24px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee style=\"font-size:15px;line-height:1.7;color:var(--msc-gray-700);margin:0 0 20px;\">En la pr\u00e1ctica, existe una diferencia importante entre:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(280px,1fr));gap:16px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div style=\"display:flex;align-items:center;gap:18px;padding:22px 26px;background:var(--msc-gray-50);color:var(--msc-black);border-radius:var(--msc-radius);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span style=\"font-family:var(--msc-font-display);font-style:italic;color:var(--msc-red);font-size:42px;line-height:1;flex-shrink:0;\">A<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span style=\"display:block;font-size:11px;letter-spacing:.18em;text-transform:uppercase;color:var(--msc-red);font-weight:600;margin-bottom:4px;\">Nuestro papel<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span style=\"font-size:15px;line-height:1.5;\">el administrador profesional residente en Suiza,<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div style=\"display:flex;align-items:center;gap:18px;padding:22px 26px;background:#fff;border:1px solid var(--msc-gray-200);border-radius:var(--msc-radius);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span style=\"font-family:var(--msc-font-display);font-style:italic;color:var(--msc-gray-400);font-size:42px;line-height:1;flex-shrink:0;\">B<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span style=\"display:block;font-size:11px;letter-spacing:.18em;text-transform:uppercase;color:var(--msc-gray-500);font-weight:600;margin-bottom:4px;\">Fuera de per\u00edmetro<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span style=\"font-size:15px;line-height:1.5;\">y el administrador operativo implicado en la gesti\u00f3n cotidiana de la empresa.<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- TIMELINE VERTICALE --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim\" style=\"position:relative;padding-left:0;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <!-- Rail vertical \u00e0 gauche --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"position:absolute;left:18px;top:48px;bottom:80px;width:2px;background:linear-gradient(to bottom, var(--msc-red) 0%, var(--msc-gray-300) 100%);\"><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <!-- Station 1 --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"arsv-station\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span style=\"position:absolute;left:0;top:8px;width:38px;height:38px;border-radius:50%;background:var(--msc-red);color:#fff;display:flex;align-items:center;justify-content:center;font-family:var(--msc-font-display);font-style:italic;font-size:15px;box-shadow:0 0 0 6px #fff;z-index:1;\">01<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span style=\"display:block;font-size:11px;letter-spacing:.18em;text-transform:uppercase;color:var(--msc-red);font-weight:600;margin-bottom:8px;\">Mandato profesional cl\u00e1sico<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<h3 class=\"arsv-h3-station\">Lo que cubre el administrador residente en Suiza<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee class=\"arsv-p-station\">En el marco de un mandato profesional cl\u00e1sico, el administrador residente en Suiza act\u00faa principalmente:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>para asegurar la representaci\u00f3n legal de la sociedad en Suiza,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>coordinar ciertos aspectos administrativos y de cumplimiento,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>asegurar ciertas obligaciones de gobernanza,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>as\u00ed como mantener una representaci\u00f3n conforme a las exigencias del Registro Mercantil suizo.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <!-- Station 2 --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"arsv-station\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-station-num\">02<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-eyebrow-mute\">Principio rector<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<h3 class=\"arsv-h3-station\">\u00danicamente bajo instrucciones <em class=\"arsv-mk-red-soft\">del cliente<\/em><\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"font-size:15px;line-height:1.7;margin:0 0 10px;font-family:var(--msc-font-display);font-style:italic;color:var(--msc-black);\">Nuestra pr\u00e1ctica consiste en intervenir exclusivamente bajo instrucciones del cliente.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"font-size:14.5px;line-height:1.65;color:var(--msc-gray-700);margin:0 0 10px;\">Incluso en las situaciones en las que somos el \u00fanico administrador inscrito en el Registro Mercantil con firma individual, no asumimos el papel de administrador operativo encargado de gestionar la actividad cotidiana de la sociedad.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"font-size:14.5px;line-height:1.65;color:var(--msc-gray-700);margin:0;\">La direcci\u00f3n econ\u00f3mica y operativa de la empresa permanece bajo el control de los accionistas, directivos o beneficiarios econ\u00f3micos de la estructura.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <!-- Station 3 --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"arsv-station\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-station-num\">03<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-eyebrow-mute\">Bajo responsabilidad del cliente<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<h3 class=\"arsv-h3-station\">Lo que queda fuera de nuestro per\u00edmetro<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee class=\"arsv-p-station\">En la pr\u00e1ctica, esto significa en particular que:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div style=\"display:flex;flex-wrap:wrap;gap:8px;margin-bottom:14px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-pill-rect-tag\">las decisiones comerciales<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-pill-rect-tag\">las operaciones<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-pill-rect-tag\">los pagos<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-pill-rect-tag\">las relaciones con clientes<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-pill-rect-tag\">los contratos<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-pill-rect-tag\">as\u00ed como las instrucciones bancarias<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"font-size:14.5px;line-height:1.65;color:var(--msc-gray-700);margin:0 0 10px;\">\u2026permanecen bajo la responsabilidad del cliente.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"font-size:14.5px;line-height:1.65;color:var(--msc-gray-700);margin:0;font-style:italic;\">Incluso cuando disponemos de un acceso bancario en el marco de ciertas obligaciones administrativas o de cumplimiento, nuestro mandato prev\u00e9 que las operaciones y pagos se realicen conforme a las instrucciones del cliente, incluido el pago de nuestras propias facturas.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <!-- Station 4 --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"arsv-station\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-station-num\">04<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-eyebrow-mute\">Excepci\u00f3n<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<h3 class=\"arsv-h3-station\">Intervenci\u00f3n cautelar en inter\u00e9s de la sociedad<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee class=\"arsv-p-station\">No obstante, ciertas situaciones excepcionales pueden requerir una intervenci\u00f3n cautelar en inter\u00e9s de la sociedad y para limitar ciertos riesgos legales o regulatorios. Esto puede concernir en particular a:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(160px,1fr));gap:12px;margin-bottom:14px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"arsv-card-stat\"><span class=\"arsv-eyebrow-stat\">impuestos<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"arsv-card-stat\"><span class=\"arsv-eyebrow-stat\">IVA<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"arsv-card-stat\"><span class=\"arsv-eyebrow-stat\">cotizaciones sociales<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"arsv-card-stat\"><span class=\"arsv-eyebrow-stat\">acreedores importantes<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"font-size:13.5px;line-height:1.6;color:var(--msc-gray-700);margin:0 0 14px;\">\u2026cuando el cliente se vuelve temporalmente ilocalizable o no responde a pesar de varios recordatorios.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"font-size:13.5px;line-height:1.6;color:var(--msc-gray-700);margin:0 0 10px;\">En este tipo de situaci\u00f3n, el objetivo es principalmente:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>proteger a la sociedad,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>limitar ciertos riesgos de responsabilidad,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>evitar procedimientos administrativos o judiciales,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>y preservar en la medida de lo posible la continuidad de la estructura.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <!-- Station 5 --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"arsv-station\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span style=\"position:absolute;left:0;top:8px;width:38px;height:38px;border-radius:50%;background:var(--msc-red);color:#fff;display:flex;align-items:center;justify-content:center;font-family:var(--msc-font-display);font-style:italic;font-size:15px;box-shadow:0 0 0 6px #fff;z-index:1;\">05<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span style=\"display:block;font-size:11px;letter-spacing:.18em;text-transform:uppercase;color:var(--msc-red);font-weight:600;margin-bottom:8px;\">Resoluci\u00f3n posible<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<h3 class=\"arsv-h3-station\">Cu\u00e1ndo solicitamos nuestra baja<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee class=\"arsv-p-station\">Nuestra pol\u00edtica de cumplimiento prev\u00e9 tambi\u00e9n que podemos resolver el mandato y solicitar nuestra baja del Registro Mercantil cuando el cliente ya no respeta sus obligaciones legales a pesar de nuestros recordatorios y recomendaciones. Esto puede concernir en particular a:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<ul style=\"list-style:none;padding:0;margin:0;display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:10px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li class=\"arsv-card-bullet\"><span class=\"arsv-mk-em\">\u00d7<\/span><span>la ausencia persistente de contabilidad,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li class=\"arsv-card-bullet\"><span class=\"arsv-mk-em\">\u00d7<\/span><span>obligaciones de IVA incumplidas,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li class=\"arsv-card-bullet\"><span class=\"arsv-mk-em\">\u00d7<\/span><span>deudas sociales importantes,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li class=\"arsv-card-bullet\"><span class=\"arsv-mk-em\">\u00d7<\/span><span>violaciones de cumplimiento,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li class=\"arsv-card-bullet\"><span class=\"arsv-mk-em\">\u00d7<\/span><span>la ausencia de cooperaci\u00f3n,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li class=\"arsv-card-bullet\"><span class=\"arsv-mk-em\">\u00d7<\/span><span>o la imposibilidad de obtener instrucciones del cliente.<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <!-- Station 6 \u2014 cons\u00e9quences --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"position:relative;padding-left:60px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-station-num\">06<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-eyebrow-mute\">Consecuencias<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<h3 class=\"arsv-h3-station\">Si no se mantiene ninguna representaci\u00f3n conforme<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(280px,1fr));gap:14px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div style=\"padding:20px 24px;background:#fff;border:1px solid var(--msc-gray-200);border-radius:var(--msc-radius);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"arsv-eyebrow-stack\">1<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <pee class=\"arsv-p-stack\">En este contexto, la sociedad deber\u00e1 nombrar un nuevo representante residente en Suiza para mantener una representaci\u00f3n v\u00e1lida en el Registro Mercantil.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div style=\"padding:20px 24px;background:#fff;border:1px solid var(--msc-gray-200);border-radius:var(--msc-radius);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"arsv-eyebrow-stack\">2<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <pee class=\"arsv-p-stack\">A falta de regularizaci\u00f3n en los plazos aplicables, la sociedad puede quedar expuesta a un procedimiento judicial por falta de organizaci\u00f3n.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div style=\"padding:20px 24px;background:var(--msc-gray-50);color:var(--msc-black);border-radius:var(--msc-radius);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"arsv-eyebrow-stack\">3<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <pee class=\"arsv-p-stack\">En ciertas situaciones, el Tribunal puede ordenar la liquidaci\u00f3n de la sociedad cuando no se mantiene ninguna representaci\u00f3n conforme a las exigencias legales suizas.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/section>\n<p>[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; width=&#8221;90%&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_code _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<section><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"section-head anim\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"chapter-mark\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-num\">09<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-label\">IVA \u00b7 AVS \u00b7 Impuesto anticipado<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-rule\"><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<h2 class=\"h2\">IVA, AVS y responsabilidades fiscales y <em>sociales.<\/em><\/h2>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee class=\"lead\">Los administradores y gerentes suizos deben estar especialmente atentos a las problem\u00e1ticas de IVA, impuesto anticipado, AVS, impuestos ICC e IFD, impuesto en la fuente, salarios, as\u00ed como a las obligaciones administrativas y contables.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Big intro --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim arsv-mb-md\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee style=\"font-size:17px;line-height:1.7;margin:0 0 20px;color:var(--msc-gray-700);\">Numerosas estructuras internacionales subestiman fuertemente las obligaciones suizas en materia de:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"arsv-pill-row\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-rect\">IVA<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-rect\">importaciones<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-rect\">desplazamiento de trabajadores<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-rect\">salarios<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-rect\">seguros sociales<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-rect\">declaraciones fiscales<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-rect\">contabilidad<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-rect\">gobernanza<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-rect\">y cumplimiento administrativo<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- BLOC : Responsabilidad solidaria --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim\" style=\"background:var(--msc-gray-50);color:var(--msc-black);border-radius:var(--msc-radius);padding:40px 44px;margin-bottom:48px;display:grid;grid-template-columns:repeat(auto-fit,minmax(320px,1fr));gap:36px;align-items:start;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-eyebrow-red-mb\">Responsabilidad solidaria<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<h3 style=\"font-family:var(--msc-font-display);font-size:28px;margin:0 0 16px;line-height:1.2;color:var(--msc-black);\">Una responsabilidad personal <em class=\"arsv-mk-red-soft\">sobre el patrimonio privado<\/em><\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"margin:0 0 14px;font-size:14.5px;line-height:1.65;color:var(--msc-gray-700);\">En la pr\u00e1ctica suiza, las autoridades disponen de una base legal muy amplia as\u00ed como de una jurisprudencia abundante que les permite comprometer la responsabilidad solidaria de los administradores, gerentes y representantes residentes en Suiza.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"margin:0;font-size:14.5px;line-height:1.65;color:var(--msc-gray-700);\">Esto significa concretamente que el administrador o el representante residente en Suiza deber\u00e1, en ciertas situaciones, responder personalmente de las deudas:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div style=\"display:grid;grid-template-columns:1fr 1fr;gap:10px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-card-center-bd\">fiscales<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-card-center-bd\">sociales<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-card-center-bd\">IVA<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-card-center-bd\">AVS<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span style=\"grid-column:span 2;padding:12px 16px;background:rgba(227,33,27,.08);border:1px solid var(--msc-red);border-radius:8px;font-size:13.5px;text-align:center;\">o vinculadas al impuesto anticipado<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"margin:14px 0 0;font-size:13.5px;line-height:1.6;color:var(--msc-gray-600);font-style:italic;\">\u2026de la sociedad. En muchos casos, hemos visto situaciones en las que esta responsabilidad fue reclamada directamente por las autoridades fiscales y la AVS (cotizaciones sociales en Suiza) sobre el patrimonio privado del administrador o del gerente residente en Suiza.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Quote pleine largeur --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim\" style=\"text-align:center;margin-bottom:48px;padding:0 20px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <svg width=\"40\" height=\"40\" viewBox=\"0 0 24 24\" fill=\"var(--msc-red)\" style=\"opacity:.35;margin-bottom:12px;\"><path d=\"M9.983 3v7.391c0 5.704-3.731 9.57-8.983 10.609l-.995-2.151c2.432-.917 3.995-3.638 3.995-5.849h-4v-10h9.983zm14.017 0v7.391c0 5.704-3.748 9.571-9 10.609l-.996-2.151c2.433-.917 3.996-3.638 3.996-5.849h-3.983v-10h9.983z\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee style=\"font-family:var(--msc-font-display);font-size:32px;line-height:1.3;margin:0;font-style:italic;color:var(--msc-black);\">Esta cuesti\u00f3n es <em class=\"arsv-mk-red-soft\">extremadamente seria.<\/em><\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Devoirs des organes + Diligence --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim\" style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(320px,1fr));gap:24px;margin-bottom:48px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"padding:28px 32px;background:#fff;border:1px solid var(--msc-gray-200);border-radius:var(--msc-radius);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-eyebrow-red-mb\">Posici\u00f3n de las administraciones<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"font-size:14.5px;line-height:1.65;margin:0 0 16px;color:var(--msc-gray-700);\">En la pr\u00e1ctica, las administraciones consideran a menudo que los \u00f3rganos de la sociedad ten\u00edan:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<ul style=\"list-style:none;padding:0;margin:0;display:grid;gap:14px;counter-reset:item;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li class=\"arsv-bullet-roman\"><span class=\"arsv-num-circle\">i<\/span><span>una obligaci\u00f3n de supervisi\u00f3n,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li class=\"arsv-bullet-roman\"><span class=\"arsv-num-circle\">ii<\/span><span>una obligaci\u00f3n de reacci\u00f3n,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li class=\"arsv-bullet-roman\"><span class=\"arsv-num-circle\">iii<\/span><span>as\u00ed como un deber de intervenci\u00f3n cuando aparec\u00eda una situaci\u00f3n problem\u00e1tica.<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"padding:28px 32px;background:var(--msc-gray-50);border-radius:var(--msc-radius);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-eyebrow-red-mb\">Nivel de diligencia<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"font-family:var(--msc-font-display);font-style:italic;font-size:22px;line-height:1.35;color:var(--msc-black);margin:0 0 16px;\">El nivel de diligencia esperado es <em class=\"arsv-mk-red-soft\">particularmente elevado.<\/em><\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"font-size:14px;line-height:1.65;color:var(--msc-gray-700);margin:0 0 12px;\">Ahora bien, en la pr\u00e1ctica, a menudo es muy dif\u00edcil para un administrador residente en Suiza demostrar que ha emprendido todas las gestiones necesarias para evitar un perjuicio fiscal o social.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"font-size:14px;line-height:1.65;color:var(--msc-gray-700);margin:0;\">Es precisamente por esta raz\u00f3n que muy pocas gestor\u00edas, abogados o profesionales aceptan hoy proponer servicios de administrador residente en Suiza.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Risques internationaux + scenarios --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim arsv-mb-lg\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"arsv-head-letter\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span style=\"font-family:var(--msc-font-display);font-style:italic;color:var(--msc-red);font-size:28px;line-height:1;\">\u26a0<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<h3 class=\"arsv-h3-block\">Escenarios de riesgo en las estructuras internacionales<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee class=\"arsv-p-lead\">Este tipo de mandato presenta riesgos importantes, en particular en estructuras internacionales en las que:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:12px;margin-bottom:24px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card\">los accionistas residen en el extranjero,<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card\">los flujos financieros son internacionales,<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card\">la actividad operativa est\u00e1 alejada de Suiza,<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card\">o cuando el administrador depende de la informaci\u00f3n comunicada por el cliente.<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee class=\"arsv-p-station\">En ciertas situaciones, un cliente puede, por ejemplo:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:12px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-gray-row\"><span class=\"arsv-mk-em\">\u2192<\/span><span>vaciar las cuentas bancarias de la sociedad,<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-gray-row\"><span class=\"arsv-mk-em\">\u2192<\/span><span>transferir la liquidez al extranjero,<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-gray-row\"><span class=\"arsv-mk-em\">\u2192<\/span><span>interrumpir toda comunicaci\u00f3n,<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-gray-row\"><span class=\"arsv-mk-em\">\u2192<\/span><span>o abandonar la estructura.<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- DIAGRAMME GROSS-UP \u2014 pi\u00e8ce ma\u00eetresse --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim\" style=\"background:linear-gradient(135deg, var(--msc-gray-50) 0%, #fff 100%);border:1px solid var(--msc-gray-200);border-radius:var(--msc-radius);padding:40px 44px;margin-bottom:48px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"text-align:center;margin-bottom:32px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span style=\"display:inline-block;padding:6px 16px;background:var(--msc-red);color:#fff;font-size:11px;letter-spacing:.2em;text-transform:uppercase;border-radius:999px;margin-bottom:14px;\">Ejemplo cuantificado<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<h3 style=\"font-family:var(--msc-font-display);font-size:28px;margin:0 0 12px;line-height:1.2;\">El mecanismo del <em class=\"arsv-mk-red-soft\">gross-up<\/em> sobre el impuesto anticipado<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"margin:0 auto;font-size:14.5px;line-height:1.6;color:var(--msc-gray-700);\">En la pr\u00e1ctica fiscal suiza, ciertas salidas de fondos no justificadas pueden recalificarse como distribuciones encubiertas de dividendos. En este contexto, la Administraci\u00f3n Federal de Contribuciones puede en particular reclamar el impuesto anticipado suizo.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <!-- 4 BIG NUMBERS --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(180px,1fr));gap:20px;margin-bottom:32px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div style=\"text-align:center;padding:24px 16px;background:#fff;border:1px solid var(--msc-gray-200);border-radius:var(--msc-radius);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span style=\"display:block;font-family:var(--msc-font-display);color:var(--msc-red);font-size:48px;line-height:1;margin-bottom:8px;font-style:italic;\">35<span style=\"font-size:24px;\">%<\/span><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-eyebrow\">Tasa nominal<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span style=\"display:block;font-size:13px;color:var(--msc-gray-700);margin-top:6px;\">del impuesto anticipado<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div style=\"text-align:center;padding:24px 16px;background:#fff;border:1px solid var(--msc-gray-200);border-radius:var(--msc-radius);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span style=\"display:block;font-family:var(--msc-font-display);color:var(--msc-black);font-size:48px;line-height:1;margin-bottom:8px;font-style:italic;\">65<span style=\"font-size:24px;\">%<\/span><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-eyebrow\">Importe neto<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span style=\"display:block;font-size:13px;color:var(--msc-gray-700);margin-top:6px;\">considerado despu\u00e9s de impuestos<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div style=\"text-align:center;padding:24px 16px;background:var(--msc-gray-50);color:var(--msc-black);border-radius:var(--msc-radius);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span style=\"display:block;font-family:var(--msc-font-display);color:var(--msc-black);font-size:34px;line-height:1;margin-bottom:8px;font-style:italic;\">CHF 100k<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-eyebrow\">Salida de fondos<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span style=\"display:block;font-size:13px;color:var(--msc-gray-600);margin-top:6px;\">no justificada<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div style=\"text-align:center;padding:24px 16px;background:var(--msc-red);color:#fff;border-radius:var(--msc-radius);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span style=\"display:block;font-family:var(--msc-font-display);color:var(--msc-black);font-size:34px;line-height:1;margin-bottom:8px;font-style:italic;\">CHF 53&#8217;846<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span style=\"display:block;font-size:11px;letter-spacing:.18em;text-transform:uppercase;color:var(--msc-gray-600);\">Impuesto reclamado<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span style=\"display:block;font-size:13px;color:var(--msc-gray-800);margin-top:6px;\">despu\u00e9s del gross-up<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <!-- Explication m\u00e9canisme --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"padding-top:24px;border-top:1px solid var(--msc-gray-200);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"font-size:14.5px;line-height:1.65;margin:0 0 14px;color:var(--msc-gray-700);\">No obstante, cuando los importes distribuidos ya han salido de la sociedad y no pueden recuperarse, la administraci\u00f3n fiscal aplica a menudo un c\u00e1lculo en \u00ab gross-up \u00bb.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"font-size:14.5px;line-height:1.65;margin:0 0 14px;color:var(--msc-gray-700);\">Concretamente, esto significa que los importes retirados se consideran como el importe neto correspondiente al 65 % despu\u00e9s de impuestos. <strong>La carga fiscal real se vuelve entonces mucho m\u00e1s importante.<\/strong><\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"font-size:13.5px;line-height:1.65;margin:0 0 12px;color:var(--msc-gray-600);\">Por ejemplo:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<ol style=\"list-style:none;padding:0;margin:0;counter-reset:step;display:grid;gap:10px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li class=\"arsv-card-rule-row\"><span class=\"arsv-num-md\">a.<\/span><span>si CHF 100&#8217;000 desaparecen de las cuentas de la sociedad,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li class=\"arsv-card-rule-row\"><span class=\"arsv-num-md\">b.<\/span><span>la administraci\u00f3n puede considerar que estos CHF 100&#8217;000 representan el 65 % del dividendo bruto,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li class=\"arsv-card-rule-row\"><span class=\"arsv-num-md\">c.<\/span><span>lo que implica una base imponible de aproximadamente <strong>CHF 153&#8217;846<\/strong>,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li class=\"arsv-card-rule-row\"><span class=\"arsv-num-md\">d.<\/span><span>y por tanto un impuesto anticipado reclamado de aproximadamente <strong>CHF 53&#8217;846<\/strong>.<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/ol>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"margin:20px 0 0;padding:14px 18px;background:var(--msc-gray-50);color:var(--msc-black);border-radius:8px;font-size:13.5px;line-height:1.55;\">En ciertas situaciones, las autoridades pueden a continuaci\u00f3n buscar comprometer la responsabilidad de los \u00f3rganos o representantes residentes en Suiza para recuperar estos importes.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Probl\u00e9matiques similaires --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim arsv-mb-lg\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee style=\"font-size:14.5px;line-height:1.65;color:var(--msc-gray-700);margin:0 0 16px;\">Problem\u00e1ticas similares tambi\u00e9n pueden existir respecto a:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"arsv-pill-row\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-gray\">el IVA<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-gray\">las cotizaciones AVS<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-gray\">los salarios<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-gray\">o ciertas obligaciones fiscales y sociales incumplidas<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Notre approche \/ r\u00e9siliation \/ accompagnement - 3 cols --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim\" style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(280px,1fr));gap:20px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"padding:28px;background:#fff;border:1px solid var(--msc-gray-200);border-radius:var(--msc-radius);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span style=\"display:inline-flex;width:36px;height:36px;border-radius:8px;background:var(--msc-gray-50);align-items:center;justify-content:center;margin-bottom:14px;\"><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-red)\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M9 11l3 3L22 4\"\/><path d=\"M21 12v7a2 2 0 0 1-2 2H5a2 2 0 0 1-2-2V5a2 2 0 0 1 2-2h11\"\/><\/svg><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<h4 style=\"font-family:var(--msc-font-display);font-size:18px;margin:0 0 12px;line-height:1.2;\">Privilegiamos<\/h4>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>un an\u00e1lisis previo en profundidad,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>estructuras coherentes,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>una gobernanza cre\u00edble,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>una supervisi\u00f3n administrativa peri\u00f3dica,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>as\u00ed como una colaboraci\u00f3n activa y transparente con los clientes.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"padding:28px;background:#fff;border:1px solid var(--msc-gray-200);border-radius:var(--msc-radius);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span style=\"display:inline-flex;width:36px;height:36px;border-radius:8px;background:rgba(227,33,27,.08);align-items:center;justify-content:center;margin-bottom:14px;\"><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-red)\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><line x1=\"4.93\" y1=\"4.93\" x2=\"19.07\" y2=\"19.07\"\/><\/svg><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<h4 style=\"font-family:var(--msc-font-display);font-size:18px;margin:0 0 12px;line-height:1.2;\">Condiciones de resoluci\u00f3n<\/h4>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"font-size:13px;line-height:1.55;color:var(--msc-gray-600);margin:0 0 12px;\">Podemos resolver un mandato y solicitar nuestra baja cuando:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<div class=\"svc-filter-col--refuse\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>las obligaciones legales ya no se respetan,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>los riesgos se vuelven desproporcionados,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>el cliente deja de cooperar,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>o cuando ciertas problem\u00e1ticas fiscales, sociales o de cumplimiento no se regularizan a pesar de nuestros recordatorios y recomendaciones.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"padding:28px;background:var(--msc-gray-50);color:var(--msc-black);border-radius:var(--msc-radius);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span style=\"display:inline-flex;width:36px;height:36px;border-radius:8px;background:#fff;align-items:center;justify-content:center;margin-bottom:14px;\"><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-red)\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 7h-9\"\/><path d=\"M14 17H5\"\/><circle cx=\"17\" cy=\"17\" r=\"3\"\/><circle cx=\"7\" cy=\"7\" r=\"3\"\/><\/svg><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<h4 style=\"font-family:var(--msc-font-display);font-size:18px;margin:0 0 12px;line-height:1.2;color:var(--msc-black);\">Nuestro acompa\u00f1amiento<\/h4>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee style=\"font-size:13px;line-height:1.55;color:var(--msc-gray-600);margin:0 0 12px;\">Acompa\u00f1amos a nuestros clientes en particular en:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div style=\"display:flex;flex-wrap:wrap;gap:6px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-pill-rect-xs\">contabilidad<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-pill-rect-xs\">gesti\u00f3n de salarios<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-pill-rect-xs\">obligaciones de IVA<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-pill-rect-xs\">declaraciones fiscales<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-pill-rect-xs\">seguros sociales<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-pill-rect-xs\">cumplimiento administrativo<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span style=\"padding:6px 10px;background:rgba(227,33,27,.08);border:1px solid var(--msc-red);border-radius:6px;font-size:12px;\">seguimiento global de las obligaciones legales suizas<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/section>\n<p>[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; width=&#8221;90%&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_code _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]  <\/p>\n<div class=\"section-head anim\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"chapter-mark\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-num\">10<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-label\">Casos t\u00edpicos de estructuras acompa\u00f1adas<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-rule\"><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<h2 class=\"h2\">Casos t\u00edpicos de estructuras <em>acompa\u00f1adas.<\/em><\/h2>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee class=\"lead\">Acompa\u00f1amos principalmente a estructuras que ejercen una actividad econ\u00f3mica real y que requieren una presencia cre\u00edble en Suiza \u2014 desde el emprendedor fronterizo hasta la PYME, pasando por grupos internacionales y sociedades cotizadas.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"apres-stack anim\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<article class=\"apres-step\" id=\"oblig-operationnelles\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"apres-step-num\">01<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"apres-step-content\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<h3 class=\"apres-step-title\">Sociedades operativas y empresariales suizas<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <button class=\"apres-step-toggle\" type=\"button\" aria-expanded=\"false\" aria-label=\"Ver el detalle\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"apres-step-toggle-text\">Ver el detalle<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <svg aria-hidden=\"true\" viewbox=\"0 0 16 16\"><path d=\"M4 6l4 4 4-4\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"1.8\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/button><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"apres-step-body\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<div class=\"apres-step-body-inner\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>Acompa\u00f1amos principalmente a estructuras que ejercen una actividad econ\u00f3mica real y que requieren una presencia cre\u00edble en Suiza.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>En la pr\u00e1ctica, esto cubre perfiles muy variados, que van:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<ul class=\"apres-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>desde el emprendedor fronterizo activo en Suiza,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>hasta la PYME suiza,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>pasando por los grupos internacionales y sociedades cotizadas que desean establecer o reforzar su presencia suiza.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>Acompa\u00f1amos regularmente a emprendedores activos solos o con socios a trav\u00e9s de SRL suizas en \u00e1mbitos tales como:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<ul class=\"apres-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>corretaje de seguros,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>acabados y oficios de la construcci\u00f3n,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>consulting,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>ingenier\u00eda,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>servicios a empresas,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>servicios a personas,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>inform\u00e1tica,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>mantenimiento,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>log\u00edstica,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>importaciones de mercanc\u00edas,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>comercio,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>prestaciones realizadas en obras en Suiza,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>actividades t\u00e9cnicas o artesanales.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>En este tipo de estructuras, las problem\u00e1ticas conciernen a menudo a:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<ul class=\"apres-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>los permisos y cuestiones transfronterizas,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>el IVA suizo,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>los seguros sociales,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>los salarios,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>las obligaciones AVS,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>las problem\u00e1ticas de desplazamiento,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>las relaciones bancarias,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>as\u00ed como la sustancia econ\u00f3mica suiza.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>Acompa\u00f1amos tambi\u00e9n a SA suizas con varios socios, inversores o grupos internacionales, en particular en sectores tales como:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<ul class=\"apres-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>industria,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>log\u00edstica,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>e-comercio,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>venta por correspondencia,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>servicios tecnol\u00f3gicos,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>SaaS,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>inteligencia artificial,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>fusiones y adquisiciones,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>promoci\u00f3n inmobiliaria,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>comercio internacional,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>import-export,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>estructuras de servicios complejas.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>En este tipo de expedientes, los desaf\u00edos suelen volverse mucho m\u00e1s importantes en materia de:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<ul class=\"apres-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>gobernanza,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>direcci\u00f3n efectiva,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>sustancia suiza,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>fiscalidad internacional,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>financiaci\u00f3n,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>cumplimiento bancario,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>IVA,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>as\u00ed como estructuraci\u00f3n de los flujos internacionales.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>Intervenimos tambi\u00e9n para sociedades internacionales o multinacionales ya establecidas en el extranjero, a veces cotizadas en bolsa, que desean:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<ul class=\"apres-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>abrir una filial suiza,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>establecer una presencia operativa en Suiza,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>estructurar una direcci\u00f3n regional,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>desarrollar actividades europeas,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>o reforzar su credibilidad frente a socios e instituciones suizas.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>En este contexto, los bancos, inversores y autoridades analizan generalmente:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<ul class=\"apres-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>la coherencia global de la estructura,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>las funciones realmente ejercidas en Suiza,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>el nivel de sustancia,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>los flujos financieros,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>la gobernanza,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>as\u00ed como la credibilidad operativa de la presencia suiza.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<div class=\"apres-warning\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <span class=\"apres-warning-tag\">Para recordar<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <pee>Una simple domiciliaci\u00f3n administrativa con un administrador puramente formal es hoy a menudo insuficiente en este tipo de estructuras.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/article>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<article class=\"apres-step\" id=\"oblig-holdings\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"apres-step-num\">02<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"apres-step-content\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<h3 class=\"apres-step-title\">Holdings, sociedades patrimoniales y estructuras pasivas<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <button class=\"apres-step-toggle\" type=\"button\" aria-expanded=\"false\" aria-label=\"Ver el detalle\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"apres-step-toggle-text\">Ver el detalle<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <svg aria-hidden=\"true\" viewbox=\"0 0 16 16\"><path d=\"M4 6l4 4 4-4\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"1.8\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/button><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"apres-step-body\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<div class=\"apres-step-body-inner\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>Tambi\u00e9n acompa\u00f1amos a ciertas estructuras llamadas pasivas o patrimoniales, en particular:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<ul class=\"apres-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>holdings suizos,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>sociedades de participaciones,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>sociedades patrimoniales,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>estructuras inmobiliarias,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>veh\u00edculos de inversi\u00f3n,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>estructuras de tenencia internacionales.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>En este tipo de situaciones, los desaf\u00edos bancarios y fiscales suelen ser particularmente sensibles.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>Los bancos analizan en particular:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<ul class=\"apres-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>la procedencia de los fondos,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>los flujos internacionales,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>la realidad de la sustancia suiza,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>los convenios fiscales,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>los beneficiarios efectivos,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>las problem\u00e1ticas FATCA y CRS,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>as\u00ed como la l\u00f3gica econ\u00f3mica de la estructura.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>Las sociedades pasivas o de domicilio implican generalmente obligaciones de compliance mucho m\u00e1s importantes para los bancos.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>En numerosas situaciones y seg\u00fan nuestra experiencia, las aperturas de cuentas se vuelven significativamente m\u00e1s complejas cuando:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<ul class=\"apres-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>los accionistas residen en el extranjero,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>los flujos est\u00e1n fuertemente internacionalizados,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>la estructura no dispone de sustancia econ\u00f3mica real,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>o cuando la sociedad se utiliza principalmente para mantener activos o participaciones.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>Acompa\u00f1amos a nuestros clientes para estructurar una gobernanza cre\u00edble y compatible con las exigencias bancarias y fiscales actuales.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/article>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<article class=\"apres-step\" id=\"oblig-associations\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"apres-step-num\">03<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"apres-step-content\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<h3 class=\"apres-step-title\">Asociaciones y fundaciones suizas<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <button class=\"apres-step-toggle\" type=\"button\" aria-expanded=\"false\" aria-label=\"Ver el detalle\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"apres-step-toggle-text\">Ver el detalle<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <svg aria-hidden=\"true\" viewbox=\"0 0 16 16\"><path d=\"M4 6l4 4 4-4\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"1.8\"\/><\/svg><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/button><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"apres-step-body\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<div class=\"apres-step-body-inner\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>Tambi\u00e9n acompa\u00f1amos a ciertas asociaciones y fundaciones suizas que requieren:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<ul class=\"apres-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>un miembro residente en Suiza,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>una representaci\u00f3n local,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>una gobernanza estructurada,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>as\u00ed como un acompa\u00f1amiento administrativo y contable.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>En la pr\u00e1ctica, las problem\u00e1ticas conciernen a menudo a:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<ul class=\"apres-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>las relaciones bancarias,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>las donaciones internacionales,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>las cuestiones de cumplimiento,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>las obligaciones contables,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>el IVA,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>las autoridades de supervisi\u00f3n,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>as\u00ed como ciertas obligaciones regulatorias espec\u00edficas.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>Ciertas estructuras internacionales tambi\u00e9n buscan una implantaci\u00f3n suiza para beneficiarse de:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<ul class=\"apres-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>un entorno estable,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>d&#8217;una gobernanza cre\u00edble,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>una imagen institucional s\u00f3lida,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>as\u00ed como un marco jur\u00eddico reconocido a nivel internacional.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>Acompa\u00f1amos a estas estructuras en:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<ul class=\"apres-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>su organizaci\u00f3n,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>su administraci\u00f3n,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>su contabilidad,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>su gobernanza,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>as\u00ed como sus obligaciones fiscales y regulatorias suizas.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/article>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p>[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; disabled_on=&#8221;on|on|on&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; disabled=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; width=&#8221;90%&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_code disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; custom_css_free_form=&#8221;.cas-stack {||  margin-top: 48px;||  display: flex;||  flex-direction: column;||  gap: 14px;||}||||\/* \u2500\u2500 Card \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/||.cas-card {||  border: 1px solid var(&#8211;msc-gray-200);||  border-radius: 3px;||  background: var(&#8211;msc-white);||  overflow: hidden;||  transition: border-color .25s var(&#8211;msc-ease-out), box-shadow .25s var(&#8211;msc-ease-out);||}||.cas-card:hover { border-color: var(&#8211;msc-gray-300); }||.cas-card.is-open {||  border-color: var(&#8211;msc-black);||  box-shadow: 0 18px 50px rgba(0, 0, 0, .06);||}||||\/* \u2500\u2500 Trigger (ic\u00f4ne + titre + toggle) \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/||.cas-card-trigger {||  width: 100%;||  display: grid;||  grid-template-columns: auto 1fr auto;||  gap: 28px;||  align-items: center;||  padding: 26px 32px;||  background: var(&#8211;msc-white);||  border: 0;||  cursor: pointer;||  text-align: left;||  font-family: var(&#8211;msc-font);||  color: inherit;||}||||\/* \u2500\u2500 Ic\u00f4ne \u00e0 gauche \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/||.cas-card-icon {||  width: 48px;||  height: 48px;||  display: grid;||  place-items: center;||  background: var(&#8211;msc-black);||  color: var(&#8211;msc-white);||  border-radius: 3px;||  flex-shrink: 0;||  transition: background .25s var(&#8211;msc-ease-out);||}||.cas-card-icon svg {||  width: 24px;||  height: 24px;||  display: block;||}||.cas-card:hover .cas-card-icon,||.cas-card.is-open .cas-card-icon {||  background: var(&#8211;msc-red);||}||||\/* \u2500\u2500 Bloc texte (tag + titre) \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/||.cas-card-heading {||  display: flex;||  flex-direction: column;||  gap: 6px;||  min-width: 0;||}||.cas-card-tag {||  font-family: var(&#8211;msc-font);||  font-size: 10.5px;||  font-weight: 700;||  text-transform: uppercase;||  letter-spacing: .14em;||  color: var(&#8211;msc-red);||}||.cas-card-title {||  font-family: var(&#8211;msc-font-display);||  font-size: clamp(17px, 1.7vw, 22px);||  font-weight: 400;||  line-height: 1.25;||  letter-spacing: -.01em;||  color: var(&#8211;msc-gray-900);||}||||\/* \u2500\u2500 Toggle rond avec croix \u2192 moins \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/||.cas-card-toggle {||  width: 40px;||  height: 40px;||  border-radius: 50%;||  border: 1px solid var(&#8211;msc-gray-200);||  display: grid;||  place-items: center;||  position: relative;||  flex-shrink: 0;||  transition: background .25s var(&#8211;msc-ease-out), border-color .25s var(&#8211;msc-ease-out);||}||.cas-card-toggle::before,||.cas-card-toggle::after {||  content: &#8221;;||  position: absolute;||  background: var(&#8211;msc-black);||  transition: transform .3s var(&#8211;msc-ease-out), background .25s var(&#8211;msc-ease-out);||}||.cas-card-toggle::before { width: 14px; height: 1.5px; }||.cas-card-toggle::after  { width: 1.5px; height: 14px; }||.cas-card.is-open .cas-card-toggle {||  background: var(&#8211;msc-red);||  border-color: var(&#8211;msc-red);||}||.cas-card.is-open .cas-card-toggle::before,||.cas-card.is-open .cas-card-toggle::after {||  background: var(&#8211;msc-white);||}||.cas-card.is-open .cas-card-toggle::after { transform: scaleY(0); }||||\/* \u2500\u2500 Body collapsible (animation grid-template-rows) \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/||.cas-card-body {||  display: grid;||  grid-template-rows: 0fr;||  transition: grid-template-rows .45s cubic-bezier(.6, .1, .2, 1);||}||.cas-card.is-open .cas-card-body { grid-template-rows: 1fr; }||||.cas-card-body-inner {||  overflow: hidden;||  min-height: 0;||}||||\/* \u2500\u2500 Contenu du body \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/||.cas-card-content {||  padding: 28px 32px 36px;||  border-top: 1px solid var(&#8211;msc-gray-100);||}||.cas-card-content > p {||  font-family: var(&#8211;msc-font);||  font-size: 15px;||  line-height: 1.7;||  color: var(&#8211;msc-gray-700);||  margin: 0 0 16px;||}||.cas-card-content > p:last-child { margin-bottom: 0; }||.cas-card-content > p strong { color: var(&#8211;msc-gray-900); font-weight: 600; }||||\/* Paragraphe pr\u00e9c\u00e9dant une liste : margin-bottom r\u00e9duit *\/||.cas-card-content > p:has(+ ul) { margin-bottom: 10px; }||||\/* \u2500\u2500 Listes \u00e0 puces tiret rouge \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/||.cas-card-content ul {||  list-style: none;||  padding: 0;||  margin: 0 0 18px;||  display: grid;||  gap: 8px;||}||.cas-card-content ul li {||  position: relative;||  padding-left: 22px;||  font-family: var(&#8211;msc-font);||  font-size: 14.5px;||  line-height: 1.6;||  color: var(&#8211;msc-gray-700);||}||.cas-card-content ul li::before {||  content: &#8221;;||  position: absolute;||  left: 0;||  top: 11px;||  width: 12px;||  height: 1.5px;||  background: var(&#8211;msc-red);||}||.cas-card-content ul li::marker { content: &#8221;; }||.cas-card-content ul li strong { color: var(&#8211;msc-gray-900); font-weight: 600; }||||\/* \u2500\u2500 Responsive \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/||@media (max-width: 768px) {||  .cas-card-trigger { padding: 20px 22px; gap: 18px; }||  .cas-card-icon { width: 40px; height: 40px; }||  .cas-card-icon svg { width: 20px; height: 20px; }||  .cas-card-toggle { width: 34px; height: 34px; }||  .cas-card-content { padding: 22px 22px 28px; }||}||@media (max-width: 480px) {||  .cas-card-trigger { padding: 18px; gap: 14px; }||  .cas-card-tag { font-size: 9.5px; }||  .cas-card-title { font-size: 15.5px; }||}&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"section-head anim\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"chapter-mark\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-num\">11<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-label\">Casos de estudio<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-rule\"><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<h2 class=\"h2\">Algunas situaciones encontradas en la <em>pr\u00e1ctica.<\/em><\/h2>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee class=\"lead\">Cuatro casos reales que ilustran los riesgos de gobernanza, continuidad administrativa y responsabilidad personal.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"cas-stack anim\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<article class=\"cas-card\" id=\"cas-holding-refusee\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <button class=\"cas-card-trigger\" type=\"button\" aria-expanded=\"false\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"cas-card-icon\" aria-hidden=\"true\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M5 5l14 14\"\/><\/svg><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"cas-card-heading\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"cas-card-tag\">Bancario \u00b7 Holding \u00b7 Rechazo<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"cas-card-title\">Rechazo bancario de un holding suizo sin l\u00f3gica econ\u00f3mica identificable<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"cas-card-toggle\" aria-hidden=\"true\"><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/button><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"cas-card-body\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"cas-card-body-inner\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<div class=\"cas-card-content\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>Hemos visto varias situaciones en las que un holding suizo fue rechazado por bancos a pesar de:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<ul><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>un accionista residente en Suiza,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>un pasaporte suizo,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>una sociedad correctamente constituida,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>as\u00ed como un administrador residente en Suiza.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>En este tipo de expedientes, ciertos bancos consideran hoy que un simple holding sin actividad econ\u00f3mica identificable, sin sustancia real o sin justificaci\u00f3n operativa clara presenta un riesgo de compliance o de sustancia demasiado importante.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>En la pr\u00e1ctica bancaria actual, una sociedad suiza ya no siempre basta para justificar una relaci\u00f3n bancaria estable.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/article>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<article class=\"cas-card\" id=\"cas-client-injoignable\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <button class=\"cas-card-trigger\" type=\"button\" aria-expanded=\"false\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"cas-card-icon\" aria-hidden=\"true\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M12 7v6M12 16v.5\"\/><\/svg><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"cas-card-heading\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"cas-card-tag\">Gobernanza \u00b7 Continuidad<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"cas-card-title\">Cliente que se volvi\u00f3 totalmente ilocalizable durante m\u00e1s de 18 meses<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"cas-card-toggle\" aria-hidden=\"true\"><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/button><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"cas-card-body\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"cas-card-body-inner\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<div class=\"cas-card-content\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>En otra situaci\u00f3n, un cliente activo a nivel internacional se volvi\u00f3 totalmente ilocalizable durante m\u00e1s de 18 meses. A pesar de numerosos e-mails, llamadas y cartas, no se transmit\u00eda ninguna instrucci\u00f3n ni documento mientras ciertas obligaciones administrativas y fiscales continuaban existiendo.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>En este contexto, tuvimos que resolver los mandatos y solicitar nuestra baja del Registro Mercantil para limitar los riesgos de responsabilidad.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>El cliente nos contact\u00f3 finalmente mucho m\u00e1s tarde para informarnos de que hab\u00eda sufrido una grave enfermedad que le hab\u00eda impedido gestionar sus asuntos durante un largo periodo.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>Este tipo de situaci\u00f3n ilustra la importancia de las problem\u00e1ticas de gobernanza y continuidad administrativa.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/article>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<article class=\"cas-card\" id=\"cas-controle-tva\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <button class=\"cas-card-trigger\" type=\"button\" aria-expanded=\"false\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"cas-card-icon\" aria-hidden=\"true\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M4 4h16v16H4z\"\/><path d=\"M8 9h8M8 13h8M8 17h5\"\/><\/svg><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"cas-card-heading\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"cas-card-tag\">IVA \u00b7 Control \u00b7 Denuncia<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"cas-card-title\">Control de IVA y denuncias a otras administraciones<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"cas-card-toggle\" aria-hidden=\"true\"><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/button><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"cas-card-body\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"cas-card-body-inner\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<div class=\"cas-card-content\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>Los controles de IVA son relativamente frecuentes en Suiza, a menudo en promedio cada cinco a\u00f1os, a veces m\u00e1s cuando ya se han constatado irregularidades en un primer control.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>En varias situaciones, hemos visto controles de IVA derivar en:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<ul><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>ajustes fiscales importantes,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>rechazos de deducci\u00f3n de cargas,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>des corrections IVA,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>o cuestionamientos de ciertas facturas insuficientemente documentadas.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>En la pr\u00e1ctica suiza, las administraciones tambi\u00e9n intercambian informaci\u00f3n de forma regular.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>Un control de IVA problem\u00e1tico puede as\u00ed provocar denuncias o transmisiones de informaci\u00f3n a otras administraciones fiscales o sociales, en particular respecto a:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<ul><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>los impuestos,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>los salarios,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>los seguros sociales,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<li>o ciertas problem\u00e1ticas de sustancia y gobernanza.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/article>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<article class=\"cas-card\" id=\"cas-liquidation\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <button class=\"cas-card-trigger\" type=\"button\" aria-expanded=\"false\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"cas-card-icon\" aria-hidden=\"true\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 21h18M5 21V8l7-5 7 5v13\"\/><\/svg><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"cas-card-heading\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"cas-card-tag\">Tribunal \u00b7 Falta de organizaci\u00f3n<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"cas-card-title\">Liquidaci\u00f3n judicial por falta de organizaci\u00f3n<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"cas-card-toggle\" aria-hidden=\"true\"><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/button><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"cas-card-body\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"cas-card-body-inner\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<div class=\"cas-card-content\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>Tambi\u00e9n hemos visto varias sociedades ser liquidadas por un Tribunal suizo por falta de organizaci\u00f3n.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>En una situaci\u00f3n t\u00edpica, la direcci\u00f3n legal suiza y el representante residente hab\u00edan sido dados de baja del Registro Mercantil. A pesar de varias cartas del Registro Mercantil solicitando una regularizaci\u00f3n de la situaci\u00f3n, los accionistas y directivos extranjeros ya no respond\u00edan y no nombraban a ning\u00fan nuevo representante suizo.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>En este tipo de situaci\u00f3n, el Tribunal puede ordenar la liquidaci\u00f3n de la sociedad. En la pr\u00e1ctica, el \u00faltimo representante inscrito en el Registro Mercantil puede ser convocado a continuaci\u00f3n por la Oficina de Quiebras para responder a ciertas preguntas relativas a la sociedad y a su situaci\u00f3n administrativa.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/article>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<article class=\"cas-card\" id=\"cas-sommation-avs\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <button class=\"cas-card-trigger\" type=\"button\" aria-expanded=\"false\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"cas-card-icon\" aria-hidden=\"true\"><svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 2L2 22h20L12 2z\"\/><path d=\"M12 10v5M12 18v.5\"\/><\/svg><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"cas-card-heading\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"cas-card-tag\">AVS \u00b7 Responsabilidad personal<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"cas-card-title\">Requerimiento AVS recibido en el domicilio privado del representante suizo<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"cas-card-toggle\" aria-hidden=\"true\"><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/button><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"cas-card-body\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"cas-card-body-inner\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<div class=\"cas-card-content\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>En otra situaci\u00f3n, una sociedad activa en obras en Suiza hab\u00eda acumulado retrasos importantes en las cotizaciones sociales AVS. Los accionistas extranjeros pensaban que las autoridades perseguir\u00edan \u00fanicamente a la sociedad.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>En la pr\u00e1ctica, el representante residente en Suiza recibi\u00f3 directamente en su domicilio privado un requerimiento exigiendo el pago de los importes adeudados, con advertencia de que podr\u00edan iniciarse procedimientos civiles y penales en caso de no regularizaci\u00f3n.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <pee>Este tipo de situaci\u00f3n ilustra concretamente el nivel de responsabilidad que puede recaer sobre los administradores y representantes residentes en Suiza en ciertas estructuras operativas.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/article>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p>[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; width=&#8221;90%&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_code _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<section><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"section-head anim\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"chapter-mark\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-num\">12<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-label\">Matriz riesgos \u00b7 enfoque<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-rule\"><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<h2 class=\"h2\">Situaciones frecuentemente encontradas en sociedades suizas e <em>internacionales.<\/em><\/h2>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee class=\"lead\">S\u00edntesis de los perfiles de estructura que observamos con frecuencia, los riesgos asociados y el enfoque que recomendamos.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"compare anim\" id=\"compare-situations\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"apres-table-wrap\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<table class=\"apres-table compare-table\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<thead><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<tr>\n<th>Situaci\u00f3n<\/th>\n<th>Riesgos frecuentes<\/th>\n<th>Enfoque recommand\u00e9e<\/th>\n<\/tr>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/thead>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<tbody><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<tr><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td><strong>Holding internacional sin sustancia suiza real<\/strong><\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Riesgos frecuentes\">Rechazo bancario, problem\u00e1ticas FATCA\/CRS, cuestionamiento fiscal, ausencia de direcci\u00f3n efectiva<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Enfoque recommand\u00e9e\">Gobernanza suiza cre\u00edble, an\u00e1lisis de sustancia, presencia econ\u00f3mica coherente, estructuraci\u00f3n bancaria y fiscal<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/tr>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<tr><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td><strong>Sociedad de domicilio \/ estructura pasiva<\/strong><\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Riesgos frecuentes\">Clasificaci\u00f3n bancaria pasiva, obligaciones de compliance reforzadas, dificultades de apertura de cuenta<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Enfoque recommand\u00e9e\">Documentaci\u00f3n en profundidad, an\u00e1lisis de beneficiarios efectivos, estructuraci\u00f3n patrimonial coherente<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/tr>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<tr><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td><strong>Sociedad e-commerce con clientes suizos<\/strong><\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Riesgos frecuentes\">Riesgos de IVA, importaci\u00f3n, aduana, desplazamiento de trabajadores, bloqueos log\u00edsticos<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Enfoque recommand\u00e9e\">Estructuraci\u00f3n de IVA suizo, representaci\u00f3n fiscal, seguimiento contable y cumplimiento import\/export<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/tr>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<tr><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td><strong>Sociedad extranjera que realiza obras en Suiza<\/strong><\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Riesgos frecuentes\">Riesgos de IVA, establecimiento permanente, obligaciones sociales y CCT<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Enfoque recommand\u00e9e\">An\u00e1lisis fiscal previo, gesti\u00f3n AVS y salarios, cumplimiento de obra y desplazamiento<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/tr>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<tr><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td><strong>Emprendedor fronterizo con SRL suiza<\/strong><\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Riesgos frecuentes\">Riesgos AVS, sustancia insuficiente, confusi\u00f3n actividad suiza\/extranjera<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Enfoque recommand\u00e9e\">Estructuraci\u00f3n operativa coherente, gesti\u00f3n de salarios, administraci\u00f3n suiza real<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/tr>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<tr><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td><strong>Commodity trading internacional<\/strong><\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Riesgos frecuentes\">Compliance bancario elevado, rechazo de apertura de cuenta, riesgos LBA<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Enfoque recommand\u00e9e\">An\u00e1lisis previo en profundidad, validaci\u00f3n bancaria previa, gobernanza reforzada<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/tr>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<tr><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td><strong>Startup tecnol\u00f3gica extranjera<\/strong><\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Riesgos frecuentes\">Dificultades bancarias, problem\u00e1ticas de sustancia, credibilidad insuficiente<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Enfoque recommand\u00e9e\">Gobernanza cre\u00edble, direcci\u00f3n estructurada, presencia suiza coherente<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/tr>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<tr><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td><strong>Sociedad SaaS o servicios internacionales<\/strong><\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Riesgos frecuentes\">Flujos internacionales complejos, problem\u00e1ticas de IVA y direcci\u00f3n efectiva<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Enfoque recommand\u00e9e\">An\u00e1lisis de flujos, estructuraci\u00f3n internacional, coordinaci\u00f3n fiscal y contable<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/tr>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<tr><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td><strong>Sociedad industrial o log\u00edstica<\/strong><\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Riesgos frecuentes\">Obligaciones operativas importantes, riesgos salariales y de IVA<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Enfoque recommand\u00e9e\">Gobernanza operativa suiza, contabilidad y administraci\u00f3n reforzadas<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/tr>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<tr><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td><strong>Sociedad con administrador puramente formal<\/strong><\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Riesgos frecuentes\">Riesgos fiscales, responsabilidad de los \u00f3rganos, problem\u00e1ticas de sustancia<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Enfoque recommand\u00e9e\">Direcci\u00f3n real, monitoreo, gobernanza documentada y seguimiento peri\u00f3dico<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/tr>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<tr><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td><strong>Sociedad con accionistas extranjeros y flujos internacionales<\/strong><\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Riesgos frecuentes\">Reporting FATCA\/CRS, supervisi\u00f3n bancaria reforzada, riesgos de compliance<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Enfoque recommand\u00e9e\">Documentaci\u00f3n reforzada, an\u00e1lisis KYC, coherencia econ\u00f3mica global<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/tr>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<tr><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td><strong>Sociedad con dificultades fiscales o sociales<\/strong><\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Riesgos frecuentes\">Responsabilidad solidaria de l&#8217;administrateur, poursuites TVA\/AVS<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Enfoque recommand\u00e9e\">Intervenci\u00f3n r\u00e1pida, regularizaci\u00f3n administrativa y supervisi\u00f3n reforzada<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/tr>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<tr><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td><strong>Holding inmobiliario o sociedad patrimonial<\/strong><\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Riesgos frecuentes\">Dificultades bancarias, supervisi\u00f3n fiscal reforzada, problem\u00e1ticas de sustancia<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Enfoque recommand\u00e9e\">Estructuraci\u00f3n patrimonial coherente y gobernanza documentada<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/tr>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<tr><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td><strong>Asociaci\u00f3n internacional<\/strong><\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Riesgos frecuentes\">Riesgos LBA, donaciones internacionales, gobernanza insuficiente<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Enfoque recommand\u00e9e\">Documentaci\u00f3n reforzada, gobernanza estructurada, cumplimiento bancario<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/tr>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<tr><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td><strong>Fundaci\u00f3n suiza o internacional<\/strong><\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Riesgos frecuentes\">Supervisi\u00f3n regulatoria elevada, problem\u00e1ticas reputacionales y bancarias<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Enfoque recommand\u00e9e\">Consejo de fundaci\u00f3n estructurado, administraci\u00f3n rigurosa, compliance reforzado<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/tr>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<tr><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td><strong>Grupo internacional o sociedad cotizada que desea implantarse en Suiza<\/strong><\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Riesgos frecuentes\">Exigencias elevadas en materia de sustancia, gobernanza y direcci\u00f3n efectiva<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<td data-label=\"Enfoque recommand\u00e9e\">Implantaci\u00f3n suiza cre\u00edble, coordinaci\u00f3n fiscal, bancaria y corporativa completa<\/td>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/tr>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/tbody>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/table>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/section>\n<p>[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; width=&#8221;90%&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_code _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<section><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"section-head anim\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"chapter-mark\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-num\">13<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-label\">Nuestro enfoque<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-rule\"><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<h2 class=\"h2\">An\u00e1lisis previo, gobernanza y aceptaci\u00f3n de <em>mandatos.<\/em><\/h2>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee class=\"lead\">La aceptaci\u00f3n de un mandato de administrador o gerente residente en Suiza requiere hoy un an\u00e1lisis mucho m\u00e1s profundo que hace algunos a\u00f1os \u2014 no lo consideramos como una simple formalidad administrativa.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Intro \u00e9ditorial --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim arsv-mb-lg\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee style=\"font-size:18px;line-height:1.65;margin:0 0 12px;font-family:var(--msc-font-display);font-style:italic;color:var(--msc-black);\">No consideramos este tipo de mandato como una simple formalidad administrativa destinada a satisfacer las exigencias del Registro Mercantil.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee style=\"font-size:15px;line-height:1.7;color:var(--msc-gray-700);margin:0;\">Los riesgos jur\u00eddicos, fiscales, bancarios y regulatorios soportados por los representantes residentes en Suiza se han vuelto particularmente importantes.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- PHASE 01 : Crit\u00e8res d'analyse (11 items en grille compacte) --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim arsv-mb-xl\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"arsv-head-rule\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-num-xxl\">01<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<h3 class=\"arsv-h3-block\">Antes de aceptar un mandato, analizamos<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<ul style=\"list-style:none;padding:0;margin:0;display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:8px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<li class=\"arsv-card-callout\"><span class=\"arsv-mk-em\">\u00b7<\/span><span>la naturaleza exacta de las actividades,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<li class=\"arsv-card-callout\"><span class=\"arsv-mk-em\">\u00b7<\/span><span>los flujos financieros y comerciales,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<li class=\"arsv-card-callout\"><span class=\"arsv-mk-em\">\u00b7<\/span><span>los pa\u00edses implicados,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<li class=\"arsv-card-callout\"><span class=\"arsv-mk-em\">\u00b7<\/span><span>los beneficiarios efectivos,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<li class=\"arsv-card-callout\"><span class=\"arsv-mk-em\">\u00b7<\/span><span>las problem\u00e1ticas FATCA y CRS,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<li class=\"arsv-card-callout\"><span class=\"arsv-mk-em\">\u00b7<\/span><span>los desaf\u00edos de IVA y aduaneros,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<li class=\"arsv-card-callout\"><span class=\"arsv-mk-em\">\u00b7<\/span><span>las obligaciones sociales y salariales,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<li class=\"arsv-card-callout\"><span class=\"arsv-mk-em\">\u00b7<\/span><span>las necesidades bancarias,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<li class=\"arsv-card-callout\"><span class=\"arsv-mk-em\">\u00b7<\/span><span>el nivel de sustancia econ\u00f3mica esperado,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<li class=\"arsv-card-callout\"><span class=\"arsv-mk-em\">\u00b7<\/span><span>les risques direcci\u00f3n efectiva,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<li class=\"arsv-card-callout\"><span class=\"arsv-mk-em\">\u00b7<\/span><span>as\u00ed como las restricciones regulatorias y de compliance.<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Pull quote --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim\" style=\"margin-bottom:60px;padding:32px 36px;border-top:1px solid var(--msc-gray-200);border-bottom:1px solid var(--msc-gray-200);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee style=\"font-family:var(--msc-font-display);font-size:24px;line-height:1.4;margin:0;font-style:italic;color:var(--msc-black);\">Las problem\u00e1ticas principales no conciernen a la constituci\u00f3n jur\u00eddica de la sociedad en s\u00ed misma, <em class=\"arsv-mk-red-soft\">sino m\u00e1s bien:<\/em><\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- PHASE 02 : Vraies probl\u00e9matiques (numbered XL) --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim arsv-mb-xl\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"arsv-head-rule\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-num-xxl\">02<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<h3 class=\"arsv-h3-block\">Las verdaderas problem\u00e1ticas en la pr\u00e1ctica<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>la posibilidad real de abrir y mantener una relaci\u00f3n bancaria estable,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>la credibilidad de la sustancia suiza,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>la coherencia fiscal internacional,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>la documentaci\u00f3n de los flujos,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>as\u00ed como la capacidad de la estructura para resistir un control bancario, fiscal o regulatorio.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- PHASE 03 : Signaux d'alerte \/ Risques (2 sub-blocks) --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim arsv-mb-xl\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"arsv-head-rule\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-num-xxl\">03<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<h3 class=\"arsv-h3-block\">Se\u00f1ales de alerta y riesgos analizados<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(320px,1fr));gap:32px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-eyebrow-red-mb\">Estructuras extr\u00eamement sensibles<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee style=\"font-size:14px;line-height:1.6;color:var(--msc-gray-600);margin:0 0 14px;\">En la pr\u00e1ctica, ciertas estructuras pueden volverse extremadamente sensibles cuando:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>los flujos est\u00e1n fuertemente internacionalizados,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>los beneficiarios efectivos residen en el extranjero,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>las operaciones est\u00e1n poco documentadas,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>la actividad real es dif\u00edcilmente identificable,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>o cuando la presencia suiza parece artificial.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span class=\"arsv-eyebrow-red-mb\">Problem\u00e1ticas potenciales<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee style=\"font-size:14px;line-height:1.6;color:var(--msc-gray-600);margin:0 0 14px;\">Tambi\u00e9n analizamos si la estructura puede volverse problem\u00e1tica en materia de:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"arsv-pill-row\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"arsv-pill\">IVA<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"arsv-pill\">AVS<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"arsv-pill\">impuesto anticipado<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"arsv-pill\">sustancia<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"arsv-pill\">convenios fiscales<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span class=\"arsv-pill\">responsabilidad de los \u00f3rganos<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- PHASE 04 : Quand les difficult\u00e9s apparaissent - horizontal scroll-style --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim arsv-mb-xl\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"arsv-head-rule\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-num-xxl\">04<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<h3 class=\"arsv-h3-block\">Cuando aparecen las dificultades <em class=\"arsv-em-red\">\u2014 varios a\u00f1os despu\u00e9s<\/em><\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee style=\"font-size:14.5px;line-height:1.65;color:var(--msc-gray-700);margin:0 0 24px;\">Nuestra experiencia muestra que un gran n\u00famero de dificultades aparecen varios a\u00f1os despu\u00e9s de la creaci\u00f3n de la sociedad, en particular:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(180px,1fr));gap:12px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-stat-top\"><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-black)\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"arsv-mb-sm\"><rect x=\"3\" y=\"3\" width=\"18\" height=\"18\" rx=\"2\"\/><path d=\"M3 9h18\"\/><path d=\"M9 21V9\"\/><\/svg><span class=\"arsv-stat-num-block\">durante un control de IVA,<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-stat-top\"><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-black)\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"arsv-mb-sm\"><path d=\"M16 21v-2a4 4 0 0 0-4-4H5a4 4 0 0 0-4 4v2\"\/><circle cx=\"8.5\" cy=\"7\" r=\"4\"\/><\/svg><span class=\"arsv-stat-num-block\">un control AVS,<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-stat-top\"><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-black)\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"arsv-mb-sm\"><path d=\"M3 3v18h18\"\/><path d=\"m19 9-5 5-4-4-3 3\"\/><\/svg><span class=\"arsv-stat-num-block\">una quiebra,<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-stat-top\"><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-black)\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"arsv-mb-sm\"><path d=\"M17 21v-2a4 4 0 0 0-4-4H5a4 4 0 0 0-4 4v2\"\/><circle cx=\"9\" cy=\"7\" r=\"4\"\/><path d=\"M23 21v-2a4 4 0 0 0-3-3.87\"\/><path d=\"M16 3.13a4 4 0 0 1 0 7.75\"\/><\/svg><span class=\"arsv-stat-num-block\">un litigio entre socios,<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-stat-top\"><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-black)\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"arsv-mb-sm\"><rect x=\"3\" y=\"11\" width=\"18\" height=\"11\" rx=\"2\"\/><path d=\"M7 11V7a5 5 0 0 1 10 0v4\"\/><\/svg><span class=\"arsv-stat-num-block\">un cierre bancario,<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-stat-top\"><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-black)\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"arsv-mb-sm\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><line x1=\"4.93\" y1=\"4.93\" x2=\"19.07\" y2=\"19.07\"\/><\/svg><span class=\"arsv-stat-num-block\">o cuando un accionista se vuelve ilocalizable.<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Pull quote 2 --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim\" style=\"text-align:center;margin-bottom:60px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee style=\"font-family:var(--msc-font-display);font-size:26px;line-height:1.35;margin:0;font-style:italic;color:var(--msc-black);\">Es precisamente por esta raz\u00f3n que privilegiamos un enfoque <em class=\"arsv-mk-red-soft\">prudente, estructurado y orientado a la reducci\u00f3n de riesgos.<\/em><\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- PHASE 05 : Privilegiamos \/ Nous expliquons --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim arsv-mb-lg\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"arsv-head-rule\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-num-xxl\">05<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<h3 class=\"arsv-h3-block\">Nuestros criterios y lo que explicamos<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(320px,1fr));gap:24px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <!-- privil\u00e9gier --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div style=\"padding:28px 32px;background:var(--msc-gray-50);border-radius:var(--msc-radius);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span style=\"display:inline-flex;align-items:center;gap:8px;font-size:11px;letter-spacing:.18em;text-transform:uppercase;color:var(--msc-red);font-weight:600;margin-bottom:14px;\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-red)\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg>Privilegiamos les structures<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>que presentan una l\u00f3gica econ\u00f3mica identificable,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>compatibles con las exigencias bancarias actuales,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>disposant d&#8217;una gobernanza cre\u00edble,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<li>y que permiten una colaboraci\u00f3n transparente entre los \u00f3rganos, accionistas y representantes suizos.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <!-- expliquer --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div style=\"padding:28px 32px;background:#fff;border:1px solid var(--msc-gray-200);border-radius:var(--msc-radius);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <span style=\"display:inline-flex;align-items:center;gap:8px;font-size:11px;letter-spacing:.18em;text-transform:uppercase;color:var(--msc-red);font-weight:600;margin-bottom:14px;\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-red)\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><line x1=\"18\" y1=\"6\" x2=\"6\" y2=\"18\"\/><line x1=\"6\" y1=\"6\" x2=\"18\" y2=\"18\"\/><\/svg>Enfoques d\u00e9pass\u00e9es<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee style=\"font-size:13.5px;line-height:1.6;color:var(--msc-gray-600);margin:0 0 14px;font-style:italic;\">Explicamos a emprendedores extranjeros que ciertos enfoques utilizados hist\u00f3ricamente en Suiza ya no resultan apropiados hoy:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<div class=\"svc-filter-col--refuse\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>simple sociedad de domicilio sin sustancia,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>administrador puramente formal,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>ausencia de presencia operativa real,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>o estructuras motivadas principalmente por consideraciones fiscales sin l\u00f3gica econ\u00f3mica suficiente.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Synth\u00e8se + villes --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim\" style=\"text-align:center;padding-top:32px;border-top:1px solid var(--msc-gray-200);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee style=\"font-size:15px;line-height:1.7;color:var(--msc-gray-700);margin:0 0 28px;max-width:780px;display:inline-block;\">Acompa\u00f1amos principalmente a emprendedores, PYMES, grupos internacionales y estructuras institucionales que desean desarrollar una presencia suiza seria, cre\u00edble y defendible a largo plazo.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"display:flex;flex-wrap:wrap;justify-content:center;gap:32px;align-items:baseline;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-num-quote\">Ginebra<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span style=\"color:var(--msc-red);font-size:14px;\">\u25cf<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-num-quote\">Lucerna<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span style=\"color:var(--msc-red);font-size:14px;\">\u25cf<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-num-quote\">Zug<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/section>\n<p>[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; width=&#8221;90%&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_code _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<section><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"section-head anim\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"chapter-mark\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-num\">14<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-label\">Gobernanza global<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"chapter-rule\"><\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<h2 class=\"h2\">Gobernanza suiza cre\u00edble, compliance y realidad <em>operativa.<\/em><\/h2>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee class=\"lead\">Proporcionar un administrador residente en Suiza ya no consiste simplemente en inscribir a una persona en el Registro Mercantil.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- HEADLINE BLOC : ce qu'analysent les autorit\u00e9s --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim\" style=\"margin-bottom:60px;padding:36px 40px;background:var(--msc-gray-50);border-radius:var(--msc-radius);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <span class=\"arsv-eyebrow-red-lg\">Lo que las autoridades analizan en la actualidad<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee style=\"font-size:15.5px;line-height:1.7;color:var(--msc-gray-700);margin:0 0 24px;\">Los bancos, autoridades fiscales, seguros sociales y autoridades regulatorias analizan hoy de manera mucho m\u00e1s profunda:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(180px,1fr));gap:12px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-center\"><span class=\"arsv-eyebrow-italic-up\">i.<\/span>la realidad de la gobernanza<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-center\"><span class=\"arsv-eyebrow-italic-up\">ii.<\/span>la sustancia econ\u00f3mica suiza<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-center\"><span class=\"arsv-eyebrow-italic-up\">iii.<\/span>la direcci\u00f3n efectiva<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-center\"><span class=\"arsv-eyebrow-italic-up\">iv.<\/span>los flujos financieros<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-center\"><span class=\"arsv-eyebrow-italic-up\">v.<\/span>la coherencia operativa<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-center\"><span class=\"arsv-eyebrow-italic-up\">vi.<\/span>el nivel real de implicaci\u00f3n de los \u00f3rganos suizos<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- COMPARAISON HISTORIQUE : Durante mucho tiempo vs Hoy --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim arsv-mb-xl\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee style=\"font-size:15px;line-height:1.7;color:var(--msc-gray-700);margin:0 0 24px;text-align:center;font-style:italic;\">Observamos con frecuencia situaciones en las que numerosas estructuras internacionales todav\u00eda subestiman fuertemente este cambio.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(320px,1fr));gap:0;border:1px solid var(--msc-gray-200);border-radius:var(--msc-radius);overflow:hidden;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <!-- AVANT --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div style=\"padding:32px 36px;background:#fff;border-right:1px solid var(--msc-gray-200);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"arsv-head-row-plain\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span style=\"font-family:var(--msc-font-display);font-style:italic;color:var(--msc-gray-400);font-size:48px;line-height:1;\">\u2190<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<div><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <span style=\"display:block;font-size:11px;letter-spacing:.18em;text-transform:uppercase;color:var(--msc-gray-500);font-weight:600;\">Durante mucho tiempo<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<h3 style=\"font-family:var(--msc-font-display);font-size:20px;margin:2px 0 0;line-height:1.2;color:var(--msc-gray-500);\">Lo que bastaba<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee class=\"arsv-p-intro\">Durante mucho tiempo, certaines soci\u00e9t\u00e9s pouvaient fonctionner avec :<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul class=\"arsv-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li class=\"arsv-strike-row\"><span class=\"arsv-mk-gray\">\u25cb<\/span><span>una simple direcci\u00f3n,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li class=\"arsv-strike-row\"><span class=\"arsv-mk-gray\">\u25cb<\/span><span>un administrador profesional pasivo,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li class=\"arsv-strike-row\"><span class=\"arsv-mk-gray\">\u25cb<\/span><span>poca o nula sustancia real,<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li class=\"arsv-strike-row\"><span class=\"arsv-mk-gray\">\u25cb<\/span><span>y una gobernanza esencialmente ejercida desde el extranjero.<\/span><\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <!-- AUJOURD'HUI --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div style=\"padding:32px 36px;background:var(--msc-gray-50);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"arsv-head-row-plain\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <span style=\"font-family:var(--msc-font-display);font-style:italic;color:var(--msc-red);font-size:48px;line-height:1;\">\u2192<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<div><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <span class=\"arsv-eyebrow-red\">Hoy<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<h3 style=\"font-family:var(--msc-font-display);font-size:20px;margin:2px 0 0;line-height:1.2;\">Dif\u00edcilmente defendible<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee style=\"font-size:13.5px;line-height:1.55;color:var(--msc-gray-700);margin:0 0 16px;\">Este enfoque se vuelve hoy cada vez m\u00e1s dif\u00edcilmente defendible:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->              <\/p>\n<div class=\"svc-filter-col--refuse\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>frente a los bancos,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>las autoridades fiscales,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>las autoridades AVS,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>los socios comerciales,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>as\u00ed como en ciertos contextos internacionales FATCA, CRS y BEPS.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Pull quote --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim\" style=\"margin-bottom:60px;text-align:center;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee style=\"font-family:var(--msc-font-display);font-size:26px;line-height:1.35;margin:0;font-style:italic;color:var(--msc-black);\">Nuestro enfoque consiste ante todo en analizar si una estructura puede realmente ser <em class=\"arsv-mk-red-soft\">coherente, cre\u00edble y defendible<\/em> en Suiza a largo plazo.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- BLOC : Ce que nous analysons --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim arsv-mb-xl\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <span class=\"arsv-eyebrow-red-lg\">Nuestra cuadr\u00edcula de an\u00e1lisis<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<h3 style=\"font-family:var(--msc-font-display);font-size:24px;margin:0 0 20px;line-height:1.2;\">En la pr\u00e1ctica, analizamos en particular<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"arsv-pill-row\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill\">la naturaleza real de las actividades<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill\">los flujos comerciales y financieros<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill\">los pa\u00edses implicados<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill\">las necesidades bancarias<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill\">las problem\u00e1ticas de IVA<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill\">los riesgos de sustancia<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill\">las obligaciones sociales<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill\">los desaf\u00edos de direcci\u00f3n efectiva<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill\">as\u00ed como los riesgos de cumplimiento y reputaci\u00f3n<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Privil\u00e9gions \/ Refusons : split --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim\" style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(320px,1fr));gap:24px;margin-bottom:60px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"padding:32px;border-top:3px solid var(--msc-red);background:#fff;border-right:1px solid var(--msc-gray-200);border-bottom:1px solid var(--msc-gray-200);border-left:1px solid var(--msc-gray-200);border-radius:0 0 var(--msc-radius) var(--msc-radius);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-eyebrow-red-mb\">Privilegiamos<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee class=\"arsv-p-intro\">Privilegiamos les structures pr\u00e9sentant :<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<div class=\"svc-filter-col--accept\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>una l\u00f3gica econ\u00f3mica identificable,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>una voluntad de cumplimiento,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>una actividad real,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>una gobernanza cre\u00edble,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>as\u00ed como una colaboraci\u00f3n transparente con los \u00f3rganos y accionistas.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"padding:32px;border-top:3px solid var(--msc-gray-300);background:var(--msc-gray-50);border-radius:0 0 var(--msc-radius) var(--msc-radius);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span style=\"display:block;font-size:11px;letter-spacing:.18em;text-transform:uppercase;color:var(--msc-gray-600);font-weight:600;margin-bottom:14px;\">Por el contrario, rechazamos<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee class=\"arsv-p-intro\">Rechazamos regularmente ciertas situaciones cuando:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->            <\/p>\n<div class=\"svc-filter-col--refuse\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul class=\"svc-filter-list\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>la estructura parece artificial,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>no existe ninguna necesidad econ\u00f3mica real en Suiza,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>los riesgos bancarios resultan desproporcionados,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>los flujos est\u00e1n insuficientemente documentados,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>o cuando los riesgos regulatorios se vuelven incompatibles con nuestras obligaciones de supervisi\u00f3n.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Pull quote 2 --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim\" style=\"margin-bottom:48px;text-align:center;padding:0 20px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee style=\"font-family:var(--msc-font-display);font-size:28px;line-height:1.35;margin:0;font-style:italic;color:var(--msc-black);\">Nuestro papel ne consiste pas uniquement \u00e0 fournir un administrateur r\u00e9sident suisse.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- BLOC : Implantation coh\u00e9rente - chips taxonomiques --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim\" style=\"margin-bottom:60px;padding:36px 40px;background:var(--msc-gray-50);border-radius:var(--msc-radius);\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <span class=\"arsv-eyebrow-red-lg\">Nuestro per\u00edmetro de acompa\u00f1amiento<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee class=\"arsv-p-lead\">Acompa\u00f1amos a nuestros clientes para estructurar implantaciones suizas coherentes que comprenden en particular:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:10px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-rule\">la gobernanza<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-rule\">la domiciliaci\u00f3n<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-rule\">la contabilidad<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-rule\">el IVA<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-rule\">los salarios<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-rule\">los seguros sociales<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-rule\">las relaciones bancarias<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-rule\">las obligaciones administrativas<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div style=\"padding:14px 18px;background:#fff;border-left:3px solid var(--msc-red);border-radius:0 8px 8px 0;font-size:13.5px;grid-column:span 2;\">as\u00ed como la coordinaci\u00f3n con notarios, bancos, seguros y autoridades<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- BLOC : Sectores acompa\u00f1ados --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim arsv-mb-xl\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <span class=\"arsv-eyebrow-red-lg\">Sectores acompa\u00f1ados<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<h3 style=\"font-family:var(--msc-font-display);font-size:24px;margin:0 0 20px;line-height:1.2;\">Intervenimos regularmente en situaciones en las que los desaf\u00edos superan ampliamente la simple constituci\u00f3n de sociedad<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"arsv-pill-row\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-rect-sm\">grupos internacionales<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-rect-sm\">holdings<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-rect-sm\">estructuras e-commerce<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-rect-sm\">sociedades industriales<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-rect-sm\">sociedades tecnol\u00f3gicas<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-rect-sm\">actividades transfronterizas<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-rect-sm\">importaciones y log\u00edstica<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-rect-sm\">estructuras patrimoniales<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <span class=\"arsv-pill-rect-sm\">asociaciones y fundaciones internacionales<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- BLOC : Pr\u00e9vention --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim arsv-mb-xl\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <span class=\"arsv-eyebrow-red-lg\">Lo que previene nuestra intervenci\u00f3n<\/span><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee class=\"arsv-p-lead\">En numerosas situaciones, nuestra intervenci\u00f3n tambi\u00e9n busca prevenir:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(240px,1fr));gap:12px;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-icon-row\"><span class=\"arsv-icon-circle-red\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-red)\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><line x1=\"18\" y1=\"6\" x2=\"6\" y2=\"18\"\/><line x1=\"6\" y1=\"6\" x2=\"18\" y2=\"18\"\/><\/svg><\/span><span class=\"arsv-stat-text\">rechazos bancarios,<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-icon-row\"><span class=\"arsv-icon-circle-red\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-red)\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><line x1=\"18\" y1=\"6\" x2=\"6\" y2=\"18\"\/><line x1=\"6\" y1=\"6\" x2=\"18\" y2=\"18\"\/><\/svg><\/span><span class=\"arsv-stat-text\">problem\u00e1ticas de IVA,<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-icon-row\"><span class=\"arsv-icon-circle-red\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-red)\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><line x1=\"18\" y1=\"6\" x2=\"6\" y2=\"18\"\/><line x1=\"6\" y1=\"6\" x2=\"18\" y2=\"18\"\/><\/svg><\/span><span class=\"arsv-stat-text\">riesgos AVS,<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-icon-row\"><span class=\"arsv-icon-circle-red\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-red)\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><line x1=\"18\" y1=\"6\" x2=\"6\" y2=\"18\"\/><line x1=\"6\" y1=\"6\" x2=\"18\" y2=\"18\"\/><\/svg><\/span><span class=\"arsv-stat-text\">riesgos de recalificaci\u00f3n fiscal,<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-icon-row\"><span class=\"arsv-icon-circle-red\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-red)\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><line x1=\"18\" y1=\"6\" x2=\"6\" y2=\"18\"\/><line x1=\"6\" y1=\"6\" x2=\"18\" y2=\"18\"\/><\/svg><\/span><span class=\"arsv-stat-text\">problem\u00e1ticas de sustancia,<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"arsv-card-icon-row\"><span class=\"arsv-icon-circle-red\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"var(--msc-red)\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><line x1=\"18\" y1=\"6\" x2=\"6\" y2=\"18\"\/><line x1=\"6\" y1=\"6\" x2=\"18\" y2=\"18\"\/><\/svg><\/span><span class=\"arsv-stat-text\">o ciertas situaciones de falta de organizaci\u00f3n que pueden comprometer la responsabilidad de los \u00f3rganos suizos.<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Final manifesto + CTA --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"anim\" style=\"padding:40px 44px;border:1px solid var(--msc-gray-200);border-radius:var(--msc-radius);text-align:center;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <pee style=\"font-family:var(--msc-font-display);font-size:24px;line-height:1.4;margin:0 0 28px;font-style:italic;color:var(--msc-black);\">Consideramos hoy que un administrador residente en Suiza debe integrarse en una <em class=\"arsv-mk-red-soft\">gobernanza global coherente y defendible<\/em>, y no ser utilizado como una simple formalidad administrativa.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"hero-acts\" style=\"justify-content:center;\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <a class=\"btn-primary\" href=\"#contact\"><span>Solicitar un an\u00e1lisis previo \u2192<\/span><\/a><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <a class=\"btn-ghost\" href=\"tel:+41225668244\">+41 22 566 82 44<\/a><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/section>\n<p>[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; width=&#8221;90%&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_code _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<section id=\"faq\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"faq-in\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"faq-left anim-left\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"s-label\">Preguntas frecuentes<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<h2 class=\"s-title\">Sus preguntas sobre el administrador <em>residente en Suiza.<\/em><\/h2>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <pee class=\"s-sub\">Las respuestas a las preguntas que aparecen con m\u00e1s frecuencia en nuestros an\u00e1lisis previos. Para una situaci\u00f3n espec\u00edfica, contacte directamente con Andr\u00e9s Taracido.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"faq-questions anim-right\" id=\"faqList\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"question\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<h3>\u00bfEs obligatorio un administrador residente en Suiza?<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>S\u00ed.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>El derecho suizo exige que ciertas sociedades dispongan de una persona domiciliada en Suiza con poder de firma para representar v\u00e1lidamente a la sociedad en el Registro Mercantil.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>Para las SA, al menos un administrador o director domiciliado en Suiza debe poder representar a la sociedad.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>Para las SRL, al menos un gerente domiciliado en Suiza con poder de firma es necesario.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"question\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<h3>\u00bfPuedo crear una sociedad suiza sin vivir en Suiza?<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>S\u00ed.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>Numerosos emprendedores extranjeros crean y explotan sociedades suizas sin residir personalmente en Suiza.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>Sin embargo, las siguientes problem\u00e1ticas deben analizarse seriamente:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>sustancia econ\u00f3mica,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>direcci\u00f3n efectiva,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>relaciones bancarias,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>fiscalidad internacional,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>IVA,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>obligaciones sociales,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>as\u00ed como la coherencia global de la estructura.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"question\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<h3>\u00bfBasta hoy con una simple direcci\u00f3n suiza?<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>En numerosas situaciones, no.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>Durante mucho tiempo, certaines structures fonctionnaient avec :<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>una simple domiciliaci\u00f3n,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>un administrador profesional,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>y poca sustancia real.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>Hoy, les banques et autorit\u00e9s analysent beaucoup plus attentivement :<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>la realidad de la actividad,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>la presencia operativa,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>la gobernanza,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>los empleados,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>las oficinas,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>as\u00ed como la coherencia econ\u00f3mica global de la estructura.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"question\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<h3>Les banques suisses analysent-elles la sustancia econ\u00f3mica suiza ?<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>S\u00ed, de manera muy en profundidad.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>Los bancos suizos analizan en particular:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>las actividades reales,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>los flujos financieros,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>los pa\u00edses implicados,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>los accionistas y beneficiarios efectivos,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>las problem\u00e1ticas FATCA y CRS,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>la direcci\u00f3n efectiva,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>la gobernanza,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>as\u00ed como el nivel real de sustancia econ\u00f3mica en Suiza.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>En ciertas situaciones, los bancos pueden solicitar:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>contratos,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>facturas,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>business plans,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>pruebas de actividad,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>des bureaux,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>empleados,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>o justificantes operativos detallados.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"question\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<h3>\u00bfQu\u00e9 es una sociedad pasiva o sociedad de domicilio?<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>Una sociedad pasiva o de domicilio es generalmente una estructura:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>sin actividad empresarial operativa significativa,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>sin empleados,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>con poca sustancia econ\u00f3mica,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>y cuyos ingresos provienen principalmente de rentas pasivas o de participaciones.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>En este tipo de situaciones, los bancos aplican a menudo procedimientos de compliance reforzados.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>Las obligaciones FATCA y CRS tambi\u00e9n se vuelven mucho m\u00e1s importantes cuando:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>los beneficiarios efectivos residen en el extranjero,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>los flujos son internacionales,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>o cuando la estructura mantiene principalmente activos o participaciones.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"question\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<h3>\u00bfUn holding suizo requiere una sustancia econ\u00f3mica?<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>Muy a menudo s\u00ed.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>Incluso cuando un holding no ejerce directamente una actividad comercial operativa, los bancos y autoridades fiscales analizan generalmente:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>la gobernanza,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>las funciones ejercidas en Suiza,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>los flujos financieros,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>la direcci\u00f3n efectiva,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>as\u00ed como la coherencia global de la estructura.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>Una simple direcci\u00f3n con un administrador puramente formal resulta hoy a menudo insuficiente.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"question\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<h3>\u00bfEl administrador residente en Suiza es personalmente responsable?<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>S\u00ed.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>En ciertas situaciones, las autoridades pueden comprometer la responsabilidad personal de los administradores o representantes residentes en Suiza.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>Esto puede concernir en particular a:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>IVA,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>AVS,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>imp\u00f4t anticip\u00e9,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>salarios,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>obligaciones fiscales,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>o ciertas violaciones de los deberes de supervisi\u00f3n.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>En ciertos casos, las autoridades pueden buscar el pago directamente sobre el patrimonio privado del administrador o del gerente suizo.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"question\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<h3>\u00bfPor qu\u00e9 los servicios de administrador residente en Suiza se han vuelto sensibles?<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>Porque los riesgos jur\u00eddicos, fiscales y regulatorios han aumentado fuertemente estos \u00faltimos a\u00f1os.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>En la pr\u00e1ctica:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>los bancos aplican reglas de compliance muy estrictas,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>las administraciones fiscales disponen de bases legales amplias,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>las obligaciones FATCA y CRS se han reforzado,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>y las responsabilidades de los \u00f3rganos suizos son importantes.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>Es precisamente por esta raz\u00f3n que pocos profesionales aceptan hoy este tipo de mandato sin un an\u00e1lisis previo en profundidad.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"question\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<h3>\u00bfUn administrador profesional dirige la actividad cotidiana de la sociedad?<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>En principio no.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>En el marco de un mandato profesional cl\u00e1sico, el administrador act\u00faa principalmente:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>para asegurar la representaci\u00f3n legal,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>coordinar ciertos aspectos administrativos,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>y supervisar ciertas obligaciones de cumplimiento.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>Las decisiones operativas y comerciales permanecen generalmente bajo el control de los accionistas y directivos del grupo.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"question\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<h3>\u00bfQu\u00e9 sucede si el cliente deja de colaborar?<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>En ciertas situaciones, podemos resolver el mandato y solicitar nuestra baja del Registro Mercantil.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>Esto puede concernir en particular a:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>obligaciones fiscales incumplidas,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>problemas de IVA o AVS,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>la ausencia de contabilidad,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>riesgos de cumplimiento,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>o la ausencia persistente de instrucciones del cliente.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>En este contexto, la sociedad deber\u00e1 nombrar r\u00e1pidamente un nuevo representante residente en Suiza.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>En su defecto, la sociedad puede quedar expuesta a un procedimiento judicial por falta de organizaci\u00f3n.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"question\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<h3>\u00bfPrestan tambi\u00e9n servicios de contabilidad, IVA y gesti\u00f3n administrativa?<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>S\u00ed.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>Tambi\u00e9n acompa\u00f1amos a nuestros clientes en:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>la contabilidad,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>los estados financieros,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>el IVA suizo,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>la representaci\u00f3n fiscal,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>los salarios,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>los seguros sociales,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>la administraci\u00f3n,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>las relaciones bancarias,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>as\u00ed como el seguimiento administrativo global.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"question\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<h3>\u00bfIntervienen para grupos internacionales y sociedades extranjeras?<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>S\u00ed.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>Acompa\u00f1amos regularmente a:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>emprendedores extranjeros,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>grupos internacionales,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>holdings,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>startups,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>sociedades industriales,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>structures e-comercio,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>sociedades tecnol\u00f3gicas,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>asociaciones,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>as\u00ed como ciertas fundaciones internacionales.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"question\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<h3>\u00bfRechazan ciertos expedientes?<\/h3>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>S\u00ed.<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>Rechazamos regularmente ciertos mandatos cuando:<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>la estructura parece artificial,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>los riesgos de compliance son demasiado elevados,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>la sustancia suiza resulta insuficiente,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>los flujos est\u00e1n insuficientemente documentados,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>o cuando no existe ninguna l\u00f3gica econ\u00f3mica real que justifique la presencia suiza.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <pee>Privilegiamos les structures :<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>coherentes,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>cre\u00edbles,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>conformes,<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>y compatibles con las exigencias regulatorias y bancarias actuales.<\/li>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/section>\n<p>[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; module_id=&#8221;contact&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#f8f8fa&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;2_5,3_5&#8243; make_equal=&#8221;on&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; width=&#8221;90%&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;2_5&#8243; _builder_version=&#8221;4.27.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_code _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; background_enable_image=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"contact-info-panel\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"s-label\">Contacte al Experto<\/div>\n<p><!-- [et_pb_line_break_holder] -->  <\/p>\n<h2 class=\"s-title\"><!-- [et_pb_line_break_holder] -->    Su socio<!\u2013- [et_pb_br_holder] -\u2013><!-- [et_pb_line_break_holder] -->    <span>gestor\u00eda<\/span> de confianza<!-- [et_pb_line_break_holder] -->  <\/h2>\n<p><!-- [et_pb_line_break_holder] -->  <pee class=\"contact-intro\"><!-- [et_pb_line_break_holder] -->    Rellene nuestro formulario de contacto o ll\u00e1menos para obtener la auditor\u00eda de su situaci\u00f3n.<!-- [et_pb_line_break_holder] -->  <\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Trust indicators (ct-info) --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"ct-info\"><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"ct-info-i\"><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"ct-info-ic\"><!-- [et_pb_line_break_holder] -->        <svg viewBox=\"0 0 24 24\"><path d=\"M17.657 16.657L13.414 20.9a1.998 1.998 0 01-2.827 0l-4.244-4.243a8 8 0 1111.314 0zM15 11a3 3 0 11-6 0 3 3 0 016 0z\"\/><\/svg><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] -->      <\/p>\n<div><!-- [et_pb_line_break_holder] -->        <strong>Sustancia suiza real<\/strong><!-- [et_pb_line_break_holder] -->        <span>Oficinas, gobernanza y decisiones operadas desde Suiza.<\/span><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"ct-info-i\"><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"ct-info-ic\"><!-- [et_pb_line_break_holder] -->        <svg viewBox=\"0 0 24 24\"><path d=\"M9 12l2 2 4-4m5.618-4.016A11.955 11.955 0 0112 2.944a11.955 11.955 0 01-8.618 3.04A12.02 12.02 0 003 9c0 5.591 3.824 10.29 9 11.622 5.176-1.332 9-6.03 9-11.622 0-1.042-.133-2.052-.382-3.016z\"\/><\/svg><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] -->      <\/p>\n<div><!-- [et_pb_line_break_holder] -->        <strong>Cumplimiento reforzado<\/strong><!-- [et_pb_line_break_holder] -->        <span>Est\u00e1ndares bancarios y LBA suizos aplicados a cada mandato.<\/span><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"ct-info-i\"><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"ct-info-ic\"><!-- [et_pb_line_break_holder] -->        <svg viewBox=\"0 0 24 24\"><path d=\"M13 10V3L4 14h7v7l9-11h-7z\"\/><\/svg><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] -->      <\/p>\n<div><!-- [et_pb_line_break_holder] -->        <strong>Pilotaje s\u00e9nior<\/strong><!-- [et_pb_line_break_holder] -->        <span>Interlocutor experimentado, comunicaci\u00f3n directa y multiling\u00fce.<\/span><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"ct-info-i\"><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"ct-info-ic\"><!-- [et_pb_line_break_holder] -->        <svg viewBox=\"0 0 24 24\"><path d=\"M12 15v2m-6 4h12a2 2 0 002-2v-6a2 2 0 00-2-2H6a2 2 0 00-2 2v6a2 2 0 002 2zm10-10V7a4 4 0 00-8 0v4h8z\"\/><\/svg><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] -->      <\/p>\n<div><!-- [et_pb_line_break_holder] -->        <strong>Confidencialidad suiza<\/strong><!-- [et_pb_line_break_holder] -->        <span>Datos alojados en Suiza, marco legal estricto.<\/span><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  <!-- Adresses bureaux avec ic\u00f4ne location --><!-- [et_pb_line_break_holder] -->  <\/p>\n<div class=\"contact-addresses\"><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"address-card\"><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"address-card-head\"><!-- [et_pb_line_break_holder] -->        <svg class=\"address-icon\" viewBox=\"0 0 24 24\"><path d=\"M21 10c0 7-9 13-9 13s-9-6-9-13a9 9 0 0 1 18 0z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg><!-- [et_pb_line_break_holder] -->        <\/p>\n<h5>Oficinas en Ginebra<\/h5>\n<p><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] -->      <pee>Rue Ferdinand Hodler 23,<!\u2013- [et_pb_br_holder] -\u2013>1207 Ginebra, Suiza<\/pee><!-- [et_pb_line_break_holder] -->      <a href=\"tel:+41225668244\">+41 22 566 82 44<\/a><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"address-card\"><!-- [et_pb_line_break_holder] -->      <\/p>\n<div class=\"address-card-head\"><!-- [et_pb_line_break_holder] -->        <svg class=\"address-icon\" viewBox=\"0 0 24 24\"><path d=\"M21 10c0 7-9 13-9 13s-9-6-9-13a9 9 0 0 1 18 0z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg><!-- [et_pb_line_break_holder] -->        <\/p>\n<h5>Oficinas en Lucerna<\/h5>\n<p><!-- [et_pb_line_break_holder] -->      <\/div>\n<p><!-- [et_pb_line_break_holder] -->      <pee>Tribschenstrasse 62a,<!\u2013- [et_pb_br_holder] -\u2013>6005 Lucerna, Suiza<\/pee><!-- [et_pb_line_break_holder] -->      <a href=\"tel:+41415667646\">+41 41 566 76 46<\/a><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] -->  <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/div>\n<p>[\/et_pb_code][\/et_pb_column][et_pb_column type=&#8221;3_5&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#FFFFFF&#8221; custom_padding=&#8221;3rem|3rem|3rem|3rem|true|true&#8221; custom_padding_tablet=&#8221;2rem||2rem||true|true&#8221; custom_padding_last_edited=&#8221;off|tablet&#8221; border_radii=&#8221;on|4px|4px|4px|4px&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#e5e5ea&#8221; box_shadow_spread_tablet=&#8221;-76px&#8221; box_shadow_spread_phone=&#8221;-76px&#8221; box_shadow_spread_last_edited=&#8221;on|tablet&#8221; box_shadow_position_tablet=&#8221;outer&#8221; box_shadow_position_last_edited=&#8221;off|tablet&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_code _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h3><!-- [et_pb_line_break_holder] -->  Contacte al Experto<!-- [et_pb_line_break_holder] --><\/h3>\n<p><!-- [et_pb_line_break_holder] --><pee><!-- [et_pb_line_break_holder] -->  Rellene el formulario y le contactaremos r\u00e1pidamente.<!-- [et_pb_line_break_holder] --><\/pee><!\u2013- [et_pb_br_holder] -\u2013><!-- [et_pb_line_break_holder] -->\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f5721-o1\" lang=\"es-ES\" dir=\"ltr\" data-wpcf7-id=\"5721\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/es\/wp-json\/wp\/v2\/pages\/5671#wpcf7-f5721-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Formulario de contacto\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"5721\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.6\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"es_ES\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f5721-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<p><label>Tratamiento*<\/label><span class=\"wpcf7-form-control-wrap\" data-name=\"civilite\"><select class=\"wpcf7-form-control wpcf7-select wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" name=\"civilite\"><option value=\"Se\u00f1or\">Se\u00f1or<\/option><option value=\"Se\u00f1ora\">Se\u00f1ora<\/option><\/select><\/span>\n<\/p>\n<p><label>Organizaci\u00f3n \/ Grupo<\/label><span class=\"wpcf7-form-control-wrap\" data-name=\"company\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"company\" \/><\/span>\n<\/p>\n<p><label>Nombre*<\/label><span class=\"wpcf7-form-control-wrap\" data-name=\"firstname\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"firstname\" \/><\/span>\n<\/p>\n<p><label>Apellidos*<\/label><span class=\"wpcf7-form-control-wrap\" data-name=\"lastname\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"lastname\" \/><\/span>\n<\/p>\n<p><label>Correo electr\u00f3nico profesional*<\/label><span class=\"wpcf7-form-control-wrap\" data-name=\"email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" autocomplete=\"email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"email\" \/><\/span>\n<\/p>\n<p><label>Tel\u00e9fono*<\/label><span class=\"wpcf7-form-control-wrap\" data-name=\"phone\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-phonetext wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-phonetext\" autocomplete=\"tel\" data-numberonly=\"true\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"phone\" \/><input type=\"hidden\" name=\"phone-country-code\" class=\"wpcf7-phonetext-country-code\" \/><\/span>\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"service\"><select class=\"wpcf7-form-control wpcf7-select\" aria-invalid=\"false\" name=\"service\"><option value=\"\">Seleccione un servicio<\/option><option value=\"Contabilidad, IVA, Fiscalidad y Gesti\u00f3n de n\u00f3minas\">Contabilidad, IVA, Fiscalidad y Gesti\u00f3n de n\u00f3minas<\/option><option value=\"Mandato de administrador y gerente\" selected=\"selected\">Mandato de administrador y gerente<\/option><option value=\"Representante fiscal de IVA\">Representante fiscal de IVA<\/option><option value=\"Creaci\u00f3n e implantaci\u00f3n de sociedades\">Creaci\u00f3n e implantaci\u00f3n de sociedades<\/option><option value=\"Domiciliaci\u00f3n de sociedades\">Domiciliaci\u00f3n de sociedades<\/option><option value=\"Creaci\u00f3n y administraci\u00f3n de fundaciones privadas y de utilidad p\u00fablica\">Creaci\u00f3n y administraci\u00f3n de fundaciones privadas y de utilidad p\u00fablica<\/option><option value=\"Crear una asociaci\u00f3n\">Crear una asociaci\u00f3n<\/option><option value=\"Servicios de asesor\u00eda financiera\">Servicios de asesor\u00eda financiera<\/option><\/select><\/span>\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"message\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"H\u00e1blenos de su proyecto: objetivo, tipo de sociedad, plazo...\" name=\"message\"><\/textarea><\/span>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Enviar\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; width=&#8221;90%&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_code _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"msc-services-in\"><!-- [et_pb_line_break_holder] --><\/p>\n<div class=\"section-head anim\"><!-- [et_pb_line_break_holder] --><\/p>\n<h2 class=\"h2\">Todos los servicios <em>My Swiss Company<\/em> en Suiza.<\/h2>\n<p><!-- [et_pb_line_break_holder] -->      <pee class=\"lead\">M\u00e1s all\u00e1 de la constituci\u00f3n de sociedad, My Swiss Company SA acompa\u00f1a a los emprendedores y grupos internacionales en todo el ciclo de vida de su entidad suiza \u2014 domiciliaci\u00f3n, administraci\u00f3n, representaci\u00f3n fiscal y gobernanza.<\/pee><!-- [et_pb_line_break_holder] -->    <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<div class=\"svc-grid anim\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <!-- 1. COMPTABILIT\u00c9 --><!-- [et_pb_line_break_holder] -->      <a class=\"svc-card\" href=\"https:\/\/my-swiss-company.com\/es\/nuestros-servicios\/servicios-de-administracion-de-empresas-suizas\/\"><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"svc-top\"><!-- [et_pb_line_break_holder] -->          <span class=\"svc-badge\">Administraci\u00f3n<\/span><!-- [et_pb_line_break_holder] -->          <\/p>\n<div class=\"svc-ico\"><!-- [et_pb_line_break_holder] -->            <svg viewBox=\"0 0 24 24\"><path d=\"M4 4h16v18l-2-1.5L16 22l-2-1.5L12 22l-2-1.5L8 22l-2-1.5L4 22z\"\/><path d=\"M8 9h8M8 13h8M8 17h5\"\/><\/svg><!-- [et_pb_line_break_holder] -->          <\/div>\n<p><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"svc-body\">\n<h3>Contabilidad, IVA, Salarios y Fiscalidad de PYMES<\/h3>\n<\/div>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul class=\"msc-list msc-list--dot\"><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>Teneduria, cierre y estados financieros conformes al CO<\/li>\n<p><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>IVA: declaraciones, control de los tipos y prevenci\u00f3n de regularizaciones<\/li>\n<p><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>Salarios: AVS, LPP, LAA, permisos y fiscalidad de los empleados<\/li>\n<p><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"svc-foot\"><!-- [et_pb_line_break_holder] -->          <span class=\"svc-go\">Saber m\u00e1s <svg viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3 8h10M9 4l4 4-4 4\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/span><!-- [et_pb_line_break_holder] -->          <span class=\"svc-meta\">Cumplimiento operativo<\/span><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] -->      <\/a><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <!-- 2. CR\u00c9ATION DE SOCI\u00c9T\u00c9S --><!-- [et_pb_line_break_holder] -->      <a class=\"svc-card\" href=\"https:\/\/my-swiss-company.com\/es\/nuestros-servicios\/servicios-de-formacion-sociedad-empresa-suiza\/\"><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"svc-top\"><!-- [et_pb_line_break_holder] -->          <span class=\"svc-badge\">Creaci\u00f3n<\/span><!-- [et_pb_line_break_holder] -->          <\/p>\n<div class=\"svc-ico\"><!-- [et_pb_line_break_holder] -->            <svg viewBox=\"0 0 24 24\"><rect x=\"4\" y=\"3\" width=\"16\" height=\"18\" rx=\"1.5\"\/><path d=\"M9 21v-4h6v4M8 7h.01M8 11h.01M12 7h.01M12 11h.01M16 7h.01M16 11h.01\"\/><\/svg><!-- [et_pb_line_break_holder] -->          <\/div>\n<p><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"svc-body\">\n<h3>Creaci\u00f3n de Sociedad en Suiza: SA, SRL, Sucursal y Holding<\/h3>\n<\/div>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul class=\"msc-list msc-list--dot\"><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>Creaci\u00f3n de sociedad: SA, SRL, sucursal y holding<\/li>\n<p><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>Constituci\u00f3n con acta, capital e inscripci\u00f3n en el Registro Mercantil<\/li>\n<p><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>Creaci\u00f3n de empresa con l\u00f3gica bancaria y fiscal<\/li>\n<p><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"svc-foot\"><!-- [et_pb_line_break_holder] -->          <span class=\"svc-go\">Saber m\u00e1s <svg viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3 8h10M9 4l4 4-4 4\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/span><!-- [et_pb_line_break_holder] -->          <span class=\"svc-meta\">Creaci\u00f3n bancable<\/span><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] -->      <\/a><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <!-- 3. ADMINISTRATEUR --><!-- [et_pb_line_break_holder] -->      <a class=\"svc-card current\" href=\"https:\/\/my-swiss-company.com\/es\/nuestros-servicios\/servicios-de-administrador-y-de-gerente-local-en-suiza\/\"><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"svc-top\"><!-- [et_pb_line_break_holder] -->          <span class=\"svc-badge\">Gobernanza<\/span><!-- [et_pb_line_break_holder] -->          <\/p>\n<div class=\"svc-ico\"><!-- [et_pb_line_break_holder] -->            <svg viewBox=\"0 0 24 24\"><path d=\"M20 13c0 5-3.5 7.5-7.66 8.95a1 1 0 0 1-.67-.01C7.5 20.5 4 18 4 13V6a1 1 0 0 1 1-1c2 0 4.5-1.2 6.24-2.72a1.17 1.17 0 0 1 1.52 0C14.51 3.81 17 5 19 5a1 1 0 0 1 1 1z\"\/><\/svg><!-- [et_pb_line_break_holder] -->          <\/div>\n<p><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"svc-body\">\n<h3>Administrador y Gerente Residente Suizo: Mandato Fiduciario<\/h3>\n<\/div>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul class=\"msc-list msc-list--dot\"><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>Administrador residente suizo para SA con representaci\u00f3n v\u00e1lida<\/li>\n<p><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>Gerente residente suizo para SRL con seguimiento documental<\/li>\n<p><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>KYC, gobernanza y control peri\u00f3dico en Suiza<\/li>\n<p><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"svc-foot\"><!-- [et_pb_line_break_holder] -->          <span class=\"svc-go\">Saber m\u00e1s <svg viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3 8h10M9 4l4 4-4 4\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/span><!-- [et_pb_line_break_holder] -->          <span class=\"svc-meta\">Mandato con responsabilidad<\/span><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] -->      <\/a><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <!-- 4. DOMICILIATION (page courante) --><!-- [et_pb_line_break_holder] -->      <a class=\"svc-card\" href=\"https:\/\/my-swiss-company.com\/es\/nuestros-servicios\/domiciliacion-de-empresas-en-suiza\/\"><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"svc-top\"><!-- [et_pb_line_break_holder] -->          <span class=\"svc-badge\">Presencia<\/span><!-- [et_pb_line_break_holder] -->          <\/p>\n<div class=\"svc-ico\"><!-- [et_pb_line_break_holder] -->            <svg viewBox=\"0 0 24 24\"><path d=\"M20 10c0 4.993-5.539 10.193-7.399 11.799a1 1 0 0 1-1.202 0C9.539 20.193 4 14.993 4 10a8 8 0 0 1 16 0\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg><!-- [et_pb_line_break_holder] -->          <\/div>\n<p><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"svc-body\">\n<h3>Domiciliaci\u00f3n de Sociedad: Domicilio y Correo<\/h3>\n<\/div>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul class=\"msc-list msc-list--dot\"><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>Direcci\u00f3n del domicilio jur\u00eddico, c\/o y notificaciones oficiales al RM<\/li>\n<p><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>Recepci\u00f3n, clasificaci\u00f3n y reenv\u00edo del correo administrativo y bancario<\/li>\n<p><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>Domiciliaci\u00f3n integrada a una estructura de administraci\u00f3n real<\/li>\n<p><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"svc-foot\"><!-- [et_pb_line_break_holder] -->          <span class=\"svc-go\">Saber m\u00e1s <svg viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3 8h10M9 4l4 4-4 4\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/span><!-- [et_pb_line_break_holder] -->          <span class=\"svc-meta\">Presencia enmarcada<\/span><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] -->      <\/a><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <!-- 5. TVA --><!-- [et_pb_line_break_holder] -->      <a class=\"svc-card\" href=\"https:\/\/my-swiss-company.com\/es\/nuestros-servicios\/representante-fiscal-en-suiza-y-asesoramiento-fiscal-para-sociedades\/\" aria-current=\"page\"><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"svc-top\"><!-- [et_pb_line_break_holder] -->          <span class=\"svc-badge\">Fiscal<\/span><!-- [et_pb_line_break_holder] -->          <\/p>\n<div class=\"svc-ico\"><!-- [et_pb_line_break_holder] -->            <svg viewBox=\"0 0 24 24\"><path d=\"M12 17V7\"\/><path d=\"M16 8h-6a2 2 0 0 0 0 4h4a2 2 0 0 1 0 4H8\"\/><circle cx=\"12\" cy=\"12\" r=\"10\"\/><\/svg><!-- [et_pb_line_break_holder] -->          <\/div>\n<p><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"svc-body\">\n<h3>Representante Fiscal IVA en Suiza para Sociedades Extranjeras<\/h3>\n<\/div>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul class=\"msc-list msc-list--dot\"><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>Inscripci\u00f3n al IVA en Suiza y representaci\u00f3n fiscal oficial<\/li>\n<p><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>Declaraciones trimestrales de IVA, correcciones e intercambios con la AFC y aduanas<\/li>\n<p><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>An\u00e1lisis de riesgos de sujeci\u00f3n y de incumplimiento previos<\/li>\n<p><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"svc-foot\"><!-- [et_pb_line_break_holder] -->          <span class=\"svc-go\">Est\u00e1 aqu\u00ed <svg viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3 8h10M9 4l4 4-4 4\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/span><!-- [et_pb_line_break_holder] -->          <span class=\"svc-meta\">IVA transfronterizo<\/span><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] -->      <\/a><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->      <!-- 6. FONDATIONS --><!-- [et_pb_line_break_holder] -->      <a class=\"svc-card\" href=\"https:\/\/my-swiss-company.com\/es\/nuestros-servicios\/creacion-de-fundaciones-de-interes-publico-en-suiza\/\"><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"svc-top\"><!-- [et_pb_line_break_holder] -->          <span class=\"svc-badge\">Estructuras<\/span><!-- [et_pb_line_break_holder] -->          <\/p>\n<div class=\"svc-ico\"><!-- [et_pb_line_break_holder] -->            <svg viewBox=\"0 0 24 24\"><path d=\"M4 10l8-5 8 5\"\/><path d=\"M6 10v8M10 10v8M14 10v8M18 10v8\"\/><path d=\"M3 18h18\"\/><\/svg><!-- [et_pb_line_break_holder] -->          <\/div>\n<p><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"svc-body\">\n<h3>Creaci\u00f3n y Administraci\u00f3n de Fundaci\u00f3n en Suiza<\/h3>\n<\/div>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<ul class=\"msc-list msc-list--dot\"><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>Constituci\u00f3n de fundaciones privadas, de familia o de inter\u00e9s p\u00fablico<\/li>\n<p><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>Estructuraci\u00f3n, gobernanza del consejo y seguimiento administrativo anual<\/li>\n<p><!-- [et_pb_line_break_holder] -->          <\/p>\n<li>Marco fiscal, eventual exenci\u00f3n y cumplimiento documental<\/li>\n<p><!-- [et_pb_line_break_holder] -->        <\/ul>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<div class=\"svc-foot\"><!-- [et_pb_line_break_holder] -->          <span class=\"svc-go\">Saber m\u00e1s <svg viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3 8h10M9 4l4 4-4 4\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/span><!-- [et_pb_line_break_holder] -->          <span class=\"svc-meta\">Estructura a justificar<\/span><!-- [et_pb_line_break_holder] -->        <\/div>\n<p><!-- [et_pb_line_break_holder] -->      <\/a><!-- [et_pb_line_break_holder] --><\/div>\n<p><!-- [et_pb_line_break_holder] --><\/div>\n<p>[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Inicio Nuestros servicios Administrador y Gerente Residente en Suiza Servicio \u00b7 Gobernanza y direcci\u00f3n Servicios de Administrador y Gerente Residente en Suiza. My Swiss Company SA presta servicios de administrador y gerente residente en Suiza para sociedades extranjeras, holdings, family offices y grupos internacionales. M\u00e1s all\u00e1 del modelo de administrador puramente formal \u2014 conforme al [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":3894,"parent":5665,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"footnotes":""},"class_list":["post-5671","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/my-swiss-company.com\/es\/wp-json\/wp\/v2\/pages\/5671","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/my-swiss-company.com\/es\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/my-swiss-company.com\/es\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/my-swiss-company.com\/es\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/my-swiss-company.com\/es\/wp-json\/wp\/v2\/comments?post=5671"}],"version-history":[{"count":8,"href":"https:\/\/my-swiss-company.com\/es\/wp-json\/wp\/v2\/pages\/5671\/revisions"}],"predecessor-version":[{"id":11774,"href":"https:\/\/my-swiss-company.com\/es\/wp-json\/wp\/v2\/pages\/5671\/revisions\/11774"}],"up":[{"embeddable":true,"href":"https:\/\/my-swiss-company.com\/es\/wp-json\/wp\/v2\/pages\/5665"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/my-swiss-company.com\/es\/wp-json\/wp\/v2\/media\/3894"}],"wp:attachment":[{"href":"https:\/\/my-swiss-company.com\/es\/wp-json\/wp\/v2\/media?parent=5671"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}