Every company, no matter its legal form, must complete a tax declaration. It must be sent to the competent cantonal tax authority before 30 April, if the accounts were closed on 31 December of the previous year. 

In the tax declaration, which is often completed by a third party such as a tax lawyer, a distinction is made between the “main” form and the appendices. The appendices are to be filled in depend on the legal form of the company (corporation, partnership, association or foundation). 

The following documents must be attached to the declaration:

  • The signed balance sheet;
  • The signed profit and loss account;
  • Ancillary documents listed in Article 959c of the Code of Obligations. 

A legal representative of the company must sign them. 

Companies are mainly subject to two taxes: income tax and capital tax. This is valid whether the registered office is in Switzerland or abroad.

Income tax:

Is levied by the communes, the cantons, as well as through direct federal tax. Partnerships, e.g. partnerships and sole proprietorships, are not subject to it, because the link between the individual and the company is very strong. 

The tax rate varies depending on the canton, the legal form and the amount of profits. If it does not reach a certain level, the company is exempt from this tax. 

 

Capital tax:

Is only levied by the communes and cantons. 

The rate varies according to the canton where the company is located.

 

Supplementary taxes:

Companies are also subject to taxes related to the real estate they own or rent. 

There is also withholding tax linked to the company’s movable assets, such as dividends, interest, income from licenses, etc. 

 

It is important to know that tax breaks exist for companies. This depends on various factors, such as the company’s activity, its legal form, the canton in which it is established, whether it allows for the economic development of a certain area, etc. 

You can entrust the tax declaration to a lawyer, who will optimize your tax situation and inform you about the specificities of your company.

Lawrence will assist you with your company’s tax return!ax law: How do I declare my company’s taxes?

 

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