Taxation

Practical articles for starting and running your business in Switzerland.

• Accounting provisions and hidden reserves in Switzerland

  Understand Swiss accounting provisions, bad-debt allowances and hidden reserves, with CHF examples, Code of Obligations rules and separate tax treatment.

• Company car private use in Switzerland: tax and calculation

  Calculate the private-use benefit on a Swiss company car. Understand the 0.9% rule, salary certificate, VAT, leasing and cantonal luxury-car treatment.

• Eight common Swiss VAT mistakes and how to fix them

  Avoid common Swiss VAT errors involving registration, rates, input tax and foreign purchases. Learn how to correct returns and reconcile your accounts.

• Salary or dividends in Switzerland: how to pay yourself

  Compare salary and dividends for Swiss company owners: taxes, social contributions, pensions and a worked example using the same CHF 50,000 company budget.

• Swiss business taxes: companies and sole proprietors

  Understand Swiss business taxation: company profit and capital tax, sole trader income tax, VAT and dividends. Explore the main obligations and examples.

• Swiss corporate tax rates by canton: 2026 comparison

  Compare corporate tax across all 26 Swiss cantons. Use the SME calculator, review the cantonal capital rates and understand the limits of each estimate.

• Swiss dividend double taxation: company profit and personal tax

  Understand how Swiss company profits and dividends are taxed, with a worked CHF example, partial dividend taxation and salary versus dividend planning.

• Swiss holding company tax: participation relief and dividends

  Understand Swiss holding company taxation, participation relief, dividend withholding tax, capital tax and VAT, with a worked calculation in CHF.

• Swiss pension buy-in: second-pillar tax savings and rules

  Explore Swiss second-pillar pension buy-ins, tax deductions, the three-year withdrawal rule and limits for newcomers. Compare savings with a worked example.

• Swiss tax identification number: where to find your TIN

  Find your Swiss tax identification number: AHV/AVS for individuals and UID for companies. Learn which number to use on bank and tax forms.

• Swiss VAT number: how to find, check and obtain it

  Find and check a Swiss VAT number in the official UID register. Understand CHE numbers, accepted suffixes, VAT status and the registration process.

• Swiss VAT registration: thresholds, timing and application

  Find out when to register for Swiss VAT, how the CHF 100,000 threshold works, and how to choose your VAT accounting method and reporting frequency.

• Swiss VAT: rates, rules and calculator

  Calculate Swiss VAT at 8.1%, 2.6% or 3.8%. Understand registration thresholds, VAT returns, input tax and the main obligations for your business.

• Swiss withholding tax: dividends, forms and refunds

  Understand Swiss withholding tax on dividends: the 35% deduction, forms 103 and 110, filing deadlines, notification procedures and refund conditions.

• Switzerland vs France corporate tax: a 2026 comparison

  Compare Swiss and French corporate tax, SME rates, VAT and other business costs. See a worked example and why tax residence and real operations matter.

• The Swiss tax system: federal, cantonal and municipal taxes

  Understand the Swiss tax system: income and wealth taxes, company taxes, VAT, withholding tax and why your canton and municipality affect the bill.