Your AI accountant for Switzerland.

Gewinnsteuer

Gewinnsteuer is Switzerland's corporate profit tax. At the federal level, the direct federal tax (direkte Bundessteuer) is levied at a flat rate of 8.5% on profit after tax, which equates to an effective rate of approximately 7.83% on pre-tax profit. Cantons levy their own Gewinnsteuer on top, meaning the combined federal and cantonal effective rate varies by canton.

Kapitalsteuer

Kapitalsteuer is a cantonal tax levied on a company's net equity (paid-in capital plus reserves plus retained earnings). It is a purely cantonal and communal tax — there is no federal Kapitalsteuer. Rates are low (typically 0.001 to 0.5% of net equity annually) but it is a recurring annual cost even in loss years.

MWST / TVA (Mehrwertsteuer)

MWST (Mehrwertsteuer in German, TVA in French, IVA in Italian) is Switzerland's value added tax. The standard rate is 8.1%, with a reduced rate of 2.6% for food, books, newspapers, medicines and certain agricultural goods, and a special rate of 3.8% for accommodation services. VAT registration is mandatory for businesses with annual turnover exceeding CHF 100,000.

GmbH (Gesellschaft mit beschränkter Haftung)

A GmbH (Société à responsabilité limitée / Società a responsabilità limitata) is Switzerland's most common private limited company form. It requires a minimum share capital of CHF 20,000, all of which must be paid up on formation. Liability is limited to the company's assets. It is governed by the Swiss Code of Obligations (OR/CO), Articles 772–827.

AG (Aktiengesellschaft)

An AG (Société anonyme / Società anonima) is Switzerland's public limited company form. It requires a minimum share capital of CHF 100,000, of which at least 50% (minimum CHF 50,000) must be paid up on formation. Shares can be issued as registered shares (Namenaktien) or bearer shares (Inhaberaktien, now restricted). Governed by OR Articles 620–763.

Dividendenbesteuerung (Dividend Taxation)

In Switzerland, dividends paid by a company are subject to Verrechnungssteuer (withholding tax) at 35% at source. Shareholders resident in Switzerland can reclaim the full 35% against their personal income tax (Einkommenssteuer). For qualifying corporate shareholders holding at least 10% of share capital (or participation worth CHF 1 million), a Beteiligungsabzug (participation deduction) effectively exempts most dividend income at the corporate level.

Partially deductible for Swiss companies when a proper, dedicated workspace is used exclusively for business and no other office is available. Rules are strict — mixed-use rooms are generally disallowed. Cantonal rules vary slightly.

Fully deductible for genuine business travel including flights, trains, hotels, and meals when away from base. Switzerland has clear ESTV guidelines on permissible expense rates. Personal or holiday components must be excluded.

50% deductible for client meals and entertainment under Swiss tax law. The 50% restriction aligns Switzerland with many other jurisdictions. Business meals between directors only (no client present) may be disallowed entirely.

Fully deductible when used primarily for business. Where a phone or broadband is used for both business and private purposes, the business proportion (typically 80% for a primary business phone) is deductible. Employer-provided phones under CHF 1,500 are generally not taxed as a benefit-in-kind.

Fully deductible. Computer equipment, office furniture, and business equipment used for the company are deductible either in full in the year of purchase (for low-value items) or depreciated over their useful life. Swiss depreciation rates are published by the ESTV.

Fully deductible. SaaS subscriptions (accounting software, CRM, productivity tools) paid periodically are expensed in full in the year of payment. Purchased software licenses are depreciated over 3 years.