swiss trader: stamp duty / droit de timbre de negociation

Any swiss trader around here?

Can anyone clarify how the "droit de timbre de negociation" / stamp duty tax applies to a swiss company whose purpose is to invest its own funds?

Say it only trade stocks, options & futures on US markets -- nothing on the swiss or european exchanges. Does it still have to pay a 1.5‰ or 3.0‰ stamp duty on the notional amount?
Does this tax apply to futures & options too? This seems to make scalping a big no-no...

Cheers,

-M
 
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