How much profits and capital taxes does a Swiss company (GmbH or AG) have to pay for 2009?

Corporations (AG) and limited liability companies  (GmbH) are both taxed as corporate bodies. One has to distinguish between the Direct Federal Tax and the cantonal and communal taxes. Profits taxes are levied at all three administrative levels (federal, cantonal, communal), with some exeptions at communal level depending on the cantons, ...

Which taxes are due upon foundation of an incorporated enterprise [GmbH or company(AG)]?

Basically, no taxes are due when you incorporate your company. Stamp duty on issues: The stamp duty on new issued capital (tax rate 1%) is only due starting from CHF 1 million of equity, so generally, formations with less equity are exempted from the federal stamp duty on issues. Profits and capital ...

Formation of a Swiss GmbH – Startup in Switzerland – Limited liability company in Switzerland

Below we summarize the main points on the subject formation of a limited liability company (GmbH) in Switzerland: Required Capital: at least CHF 20'000 (fully paid-in, new since January 1st 2008) Number of partners: at least one person (new since January 1st 2008) Firm name: fancy name allowed Statutory auditor: obligatory only if the ...

Dubious invoicing: after the Commercial Registry entry, I received more invoices for registry entries etc. Do I have to settle them?

Upon foundation of your business including the entry in the Commercial Registry you (respectively your business) will receive one invoice from the cantonal Commercial Registry Office. The Office charges you for the costs of the entry etc. Additionally you will receive an invoice from the service provider who supported you ...

The turn of the year: the ideal moment for a change in the legal form (particularly for the commutation of a sole proprietorship into a GmbH or AG)

As the year moves towards its end, it becomes time for an interim result. In doing so you will possibly decide that the sole proprietorship is not anymore the best legal form for your business. Possible reasons for this could be a strong growth in 2009, a foreseeable jump in ...

Tax return 2009: do I have to complete and file the tax return 2009 if I launch my business per end of year?

If you launch your business (GmbH or AG) in the second half of the year, you will receive a tax return at the beginning of 2010. Basically, you have two options: 1. Send back the tax return with the note "no sales yet" (German: "noch keine Umsätze"). You are allowed to do this ...

What is the cost of the formation of a swiss limited liability company (GmbH) with STARTUPS.CH?

Depending on the configuration, the formation of a limited liability company (GmbH) with STARTUPS.CH costs between CHF 1'250 and CHF 2'000. In addition to this, external costs of CHF 700 have to be payed to the Commercial Registry for the entry in the register. The STARTUPS.CH team is happy to assist ...

New VAT Act into effect on January 1st 2010: Amendment to VAT duty!

This summer, the Swiss Parliament passed the new VAT Act. The new VAT Act particularly aims to simplify the VAT and thereby reduce the burden on enterprises. The details of all modifications as well as the exact implementation in practice are in many cases not yet clear. The most important change ...

Swiss limited liability company(GmbH) shareholder duties

Payment under subscription: The shareholder is bound to pay for the shares upon issue, either with money or with real assets.  It is important to remember that, upon founding a limited liability company (GmbH), the shareholders have to pay the entire value of the face amount (and not only 50% ...

Duties and responsibilities of a swiss limited liability company’s CEO (GmbH)

Duty of care: The CEO has to perform his tasks accurately and has to protect the company's interests. Therefore, he must not deteriorate the course of business nor make it impossible, neither intentionally nor negligently. However, not every CEO's wrong decision constitutes an infringement of the duty of care and ...