Tax for SMEs

TAX OPTIMISATION

TAX DECLARATIONS

Companies with limited liability (GmbH) and public limited company (AG) must declare a tax return for the taxes on profit and capital when the annual statement has been completed.

Individual and collective companies declare the individual’s personal tax return for the income and capital tax. There is no tax return for the company itself.

The source tax of foreign employees must be declared quarterly.

Withholding tax is owed on shareholders’ dividends of public limited companies (AG) and companies with limited liability (GmbH). In some Cantons, where necessary, the tax on profit from real estate must be declared for land sales.

We advise you in all tax areas and submit the necessary statements on time. 
With the forthcoming tax reform, which is expected to become effective by the 1st January 2019, the fiscal privilege of the domiciliary and holding companies as defined in the tax law will be annulled.

Does your company have to pay value added tax?

A value added tax must legally be declared on an annual turnover of more than CHF 100’000, although lesser amounts can also be voluntarily declared.

 

TAX RULING

Tax rulings from the tax authorities are binding rulings in response to enquiries. These rulings are helpful, for instance, witch problems concerning evaluation of foreign shares, the taxation of company sales or if the company wishes to receive individual documents.

 

CONDITIONS

Conditions are stated in the tax procedure, if the tax authorities require additional information for tax returns. For example, from individual accounts, accruals, depreciation or employee Shares.

 

TAX OBJECTIONS AND APPEALS

We gladly advise you on tax objections and appeals or provide the tax authorities with the requested information in your name.

 
We assist you with revisions carried out by the cantonal tax authorities, the service department for value added taxes or the social insurances.
 

SELF-DENUNCIATION AND PENALTY TAX PROCEEDINGS

In case revenue has not been declared in the bookkeeping or if private shares have not been deducted, it is advised to submit a voluntary declaration (self-denunciation).

 

We can conduct the voluntary declaration for you or can advise you on supplementary tax Proceedings.

 

Capital Gains/Sales Profits

If you own (natural persons) an individual company or shares in a business partnership and these are liquidated, you could benefit from a privileged taxation.

 

Natural persons that do not commercially trade securities do not owe any taxation on the obtained profits on shares and capital contributions of companies with limited liability (GmbH). This does not apply to legal entities, which not only includes the big companies.