Preparation Tax Aspects

Tax Aspects

Here you can see an overview of the different tax rates for partnerships and corporations.

Taxation of Corporations (GmbH & AG)

  • Company generates profits
  • These profits are taxed at the corporate tax rate
  • Tax on capital is paid on the company's equity
  • A separate tax return is prepared for the company
  • The shareholders/members receive dividends accordingly
  • These dividends must be taxed for the shareholders/members as capital gains
  • If a shareholder /member owns more than a 10% stake in the company, only about 50% (depends on the canton) of the dividends must be taxed
  • If the company's profits are not paid out as dividends, then the tax rate is initially lower than for a partnership
  • For dividend payments, there is the problem of double taxation

Taxation of Partnerships (sole proprietorship and limited liability company)

  • Business owner generates profits
  • These profits must be taxed at the owner's personal tax rate
  • Wealth tax must be paid on the assets
  • No separate tax return is needed for the company
  • The owners are entitled to all profits
  • The owners can access all profits without further taxation

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