Profit tax, VAT, dividends and choosing a canton: find clear guides to the tax rules affecting entrepreneurs and businesses in Switzerland.
Start with the fundamentals, then explore the subjects relevant to your business and circumstances.
An overview of taxes that may apply to a Swiss LLC or limited company.
Confederation, cantons and municipalities: discover who levies which taxes and under what rules.
See differences in corporate taxation across the 26 Swiss cantons.
Business taxation involves more than a tax rate. It depends in particular on legal structure, canton and municipality, profit, the owner-manager’s remuneration and VAT registration.
This section brings together practical explanations to help you identify your obligations, plan important decisions and speak more easily with your accountant. Each guide addresses a specific question with examples suited to Switzerland.
Our resources are grouped around the main tax questions entrepreneurs face.
Understand rates, registration and mistakes to avoid in day-to-day management.
Understand taxation of the company, distributions and the owner-manager’s remuneration.
Assess how location and structure affect your taxes.
Address practical questions that arise during the life of a business.
This section is written and reviewed under the responsibility of Romain Prieur, Swiss certified public accountant. The aim is to make technical topics clear and useful to entrepreneurs.
Explore our latest analyses and explanations, ordered from newest to oldest.
Understand Swiss accounting provisions, bad-debt allowances and hidden reserves, with CHF examples, Code of Obligations rules and separate tax treatment.
Understand the Swiss tax system: income and wealth taxes, company taxes, VAT, withholding tax and why your canton and municipality affect the bill.
Understand Swiss holding company taxation, participation relief, dividend withholding tax, capital tax and VAT, with a worked calculation in CHF.
Explore Swiss second-pillar pension buy-ins, tax deductions, the three-year withdrawal rule and limits for newcomers. Compare savings with a worked example.
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.
Calculate the private-use benefit on a Swiss company car. Understand the 0.9% rule, salary certificate, VAT, leasing and cantonal luxury-car treatment.
Understand Swiss withholding tax on dividends: the 35% deduction, forms 103 and 110, filing deadlines, notification procedures and refund conditions.
Find and check a Swiss VAT number in the official UID register. Understand CHE numbers, accepted suffixes, VAT status and the registration process.
Avoid common Swiss VAT errors involving registration, rates, input tax and foreign purchases. Learn how to correct returns and reconcile your accounts.
Legal structure, canton, VAT, salary or dividends: speak with a Swiss certified public accountant for an answer tailored to your business.
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