The smart way to start a business

Newsletter abonnieren

Most popular posts


Blog

Archive for category ‘Taxes and Social Security’

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, whereas taxes on capital are […] more
By STARTUPS.CH, January 11, 2010
Published in | Company (AG) Law, Corporation, LLC (GmbH) Law, Taxes and Social Security | No comments

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 taxes: After the […] more
By STARTUPS.CH, January 4, 2010
Published in | Company (AG) Law, Corporation, FAQ, LLC (GmbH) Law, Taxes and Social Security | No comments

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 if your […] more
By STARTUPS.CH, November 26, 2009
Published in | Corporation, LLC (GmbH) Law, Taxes and Social Security | No comments

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 concerns the VAT duty […] more
By STARTUPS.CH, November 16, 2009
Published in | LLC (GmbH) Law, Start-up & Entrepreneurship, Taxes and Social Security | No comments

VAT duty – Who is subject to Value Added Tax (VAT)?

Basically, everyone who performs a commercial or professional activity of independent character is subject to VAT.  This is true for physical persons (e.g. sole proprietorships) as well as for legal entities (e.g. partnerships, GmbH, AG, etc.). The current standard rate of VAT in Switzerland is 7.6%, although there are reduced rates where exceptions apply. Please […] more
By STARTUPS.CH, November 12, 2009
Published in | FAQ, Taxes and Social Security | No comments