{"id":6151,"date":"2024-01-18T15:40:48","date_gmt":"2024-01-18T14:40:48","guid":{"rendered":"https:\/\/blog.startups.ch\/en\/?p=6151"},"modified":"2024-01-18T15:40:49","modified_gmt":"2024-01-18T14:40:49","slug":"taxes-for-the-plc-and-the-llc","status":"publish","type":"post","link":"https:\/\/blog.startups.ch\/en\/taxes-for-the-plc-and-the-llc\/","title":{"rendered":"Taxes for the PLC and the LLC"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">The public limited company and the limited liability company (GmbH) have their own legal personality. There is therefore a clear separation between the taxation of the PLC\/LLC and the individual shareholders.<\/h2>\n\n\n\n<!--more-->\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/blog.startups.ch\/wp-content\/uploads\/2010\/07\/Fotolia_Buchhaltung_zugeschnitten.jpg?resize=688%2C264\" alt=\"\"\/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Separation between natural person and legal entity<\/h3>\n\n\n\n<p>The PLC\/LLC is taxed solely as a legal entity, while the shareholders are normally taxed as private individuals independently of this. This leads to partial economic double taxation:<br>The net profit generated by the PLC\/LLC at the end of the financial year is taxed on the one hand for the PLC\/LLC and on the other hand also as private income for the shareholders if they receive a dividend (share of the profit) due to a profit distribution.<\/p>\n\n\n\n<p>This is referred to as double taxation because the taxation of the profit of a PLC\/LLC also indirectly reduces the dividend of the shareholders, which in turn is taxed on the basis of the income tax of natural persons.<\/p>\n\n\n\n<p>The best way to set up your company is via STARTUPS.CH! At<a href=\"https:\/\/www.startups.ch\/en\/home\"> STARTUPS.CH <\/a>you will receive professional advice before and after your company formation. You can <a href=\"https:\/\/startups.ch\/en\/contact\/appointment\">register here<\/a> for a consultation or request documents free of charge.<\/p>\n\n\n\n<p>On <a href=\"https:\/\/www.youtube.com\/user\/STARTUPSTV\">STARTUPS-TV<\/a> you can watch interesting films on the subject of &#8220;Successful company formation&#8221; &#8211; with lots of information, tips and tricks.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.taxea.ch\/en\/home\">Further information on taxes<\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The public limited company and the limited liability company (GmbH) have their own legal personality. There is therefore a clear separation between the taxation of the PLC\/LLC and the individual shareholders.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":false,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[1],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"views":355,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p54Pb1-1Bd","jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/posts\/6151"}],"collection":[{"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/comments?post=6151"}],"version-history":[{"count":1,"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/posts\/6151\/revisions"}],"predecessor-version":[{"id":6152,"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/posts\/6151\/revisions\/6152"}],"wp:attachment":[{"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/media?parent=6151"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/categories?post=6151"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/tags?post=6151"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}