Guide
Business income alongside employment
What changes in your personal return when some of your income comes from a business you run.
- Individual returns only
- Quoted per case
- After we have seen the books
Swiss Business Tax System Overview
Switzerland's business tax system is known for its competitiveness and efficiency. Understanding the key components is essential for successful business operations.
Corporate Tax
Federal, cantonal, and municipal rates
VAT
Value-added tax compliance
Payroll Tax
Employee tax and social security
Business Tax Compliance Requirements
Stay compliant with all Swiss business tax requirements and avoid penalties.
Corporate Tax Return
Annual corporate tax return filing requirements
Requirements
- Complete corporate tax return (Form 200)
- Attach audited financial statements
- Provide supporting documentation
- Submit to cantonal tax authorities
VAT Return
Monthly or quarterly VAT return filing
Requirements
- Submit VAT return electronically
- Pay any VAT due
- Maintain detailed VAT records
- Keep invoices and receipts
Payroll Tax
Monthly payroll tax and social security contributions
Requirements
- Calculate and withhold payroll taxes
- Submit social security contributions
- File monthly payroll reports
- Maintain employee records
Financial Statements
Annual financial statements; an audit only above the size thresholds in CO Art. 727, which most small companies opt out of
Requirements
- Prepare annual financial statements
- Obtain auditor certification where an audit is required
- File with commercial register
- Maintain accounting records
What we do with this
We prepare the personal return, not the company’s
If you draw a salary and a dividend, run a business alongside employment, or hold equity in a company you part-own, all of that lands in your personal return — and that return is ours to prepare. The company’s own filings, its VAT, and its payroll are not.
Work involving business income is quoted per case, after we have seen the books, because the effort genuinely varies. The three fixed-price packages on the pricing page cover employment income, equity, foreign assets and property.
Beyond the personal return