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 entry in the Commercial Registry, you will receive a temporary profits and capital tax calculation. For every business year, you have to pay a cantonal tax on earnings and capital (which depends on where your company is based) and a direct federal tax (the rate of which is the same throughout Switzerland).
The profits tax is much higher as the capital tax and its rate can vary considerably depending on the canton (and in each canton depending on the commune)! Therefore, the domicile has to be chosen very carefully, and the tax burden has to be considered accordingy.
Preferably you establish the foundation of your company with STARTUPS.CH. STARTUPS.CH will provide you with professional guidance before and after the foundation.
Here you will be able to apply for a counselling interview and to request free documentation.
