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 only levied by cantons and communities.
The Direct Federal Tax rate on corporate bodies’ profits is the same throughout Switzerland, and amounts to 8.5%.
The profits tax rate for the canton and city of Zurich for 2009 amounts to 18.3%, the capital tax rate to 0.17%. The canton and city of Zug can be taken for comparison: the profits tax rate 2009 (for profits up to CHF 100’000) amounts to only about 6%, and the capital tax rate to 0.05%. This shows how the tax rates can vary considerably between cantons.
The total tax burden for a GmbH in Zurich 2009 amounts to 26.3% on profits and to 0.17% on capital. A company in Zug, on the other hand, is subject to a profits tax rate of approximately 12.5% and a capital tax rate of 0.05%.
Here a simplified example in this respect: In 2009, the Paper AG has generated a profit of CHF 50’000 and its capital amounts to CHF 500’000. In Zug it would have to pay CHF 3’035 of profits tax and CHF 381 of capital tax. If it was based in Zurich, with the same operating results, it would have to pay a profits tax amounting to CHF 8918 and a capital tax amounting to CHF 836. In addition to this, in both cases a Direct Federal Tax of 4’250 applies.
For details on the tax calculation, most of the cantonal tax administrations have either a tax calculator or an excel file for tax calculation on their homepage. Please note that the results of these calculators are not always 100% accurate. However, the variations are normally minimal. Here some links to cantonal calculators:
- Calculator AG
- Calculator BE
- Calculator BS
- Calculator GR
- Calculator LU
- Calculator SG
- Calculator SH
- Calculator SO
- Calculator SZ
- Calculator TG
- Calculator ZG
- Calculator ZH
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