Tax calendar & guides

Every year, francs of missed deductions are left on the table, simply because people don’t know they exist. Work expenses - travel, meals away from the office, job-related training - are often understated: it pays to keep the receipts all year round, not just in March.

The third pillar (3a) remains the most effective deduction for anyone with earned income: the annual maximum contribution is fully deductible and immediately lowers your tax. Insurance premiums, debt interest and out-of-pocket medical costs above the threshold can also matter more than you’d think.

Our tip: a short year-end review, before 31 December, often lets you legally optimise the current year’s tax burden. It’s exactly the kind of check we run for clients on a mandate.

An LLC requires a minimum capital of CHF 20,000 fully paid in; a public limited company (Ltd/SA) requires CHF 100,000 (at least 50,000 paid in). In both cases liability is limited to the share capital, but the Ltd offers more shareholder anonymity and a perception of solidity that is often useful with banks and investors.

Tax-wise the two forms are treated similarly: profit and capital are taxed at company level, and dividends at the shareholder level (with partial relief above a 10% holding). The choice depends more on growth goals, the number of partners and image than on taxation alone.

In practice: those starting alone or in a small group, with modest capital, often choose the LLC; those expecting capital rounds or a more institutional profile opt for the Ltd. We help you decide and handle the entire formation, from the notary to the commercial-register entry.

VAT liability kicks in once annual turnover exceeds CHF 100,000 (CHF 250,000 for non-profit sports and cultural associations). Below this threshold registration is optional, but it can still be worthwhile to recover input tax.

The standard rate is 8.1%, with reduced rates for accommodation (3.8%) and essential goods (2.6%). Small businesses can opt for the net-tax-rate method, which greatly simplifies reporting by applying a flat, industry-based rate.

Once registered, statements are quarterly (or half-yearly with the net-tax-rate method). We handle registration, statements and dealings with the FTA, so you risk neither late-payment interest nor rate errors.

Before day one you need a few registrations: the AHV/IV/EO compensation fund, accident insurance (UVG) and, as soon as the salary exceeds the annual threshold, occupational pension (BVG). Without this cover the company is exposed in the event of a claim.

The employment contract, although not legally required to be in writing, is strongly recommended: it sets out salary, hours, holidays and the trial period. For foreign staff you must check the work permit and, for cross-border commuters, the correct withholding-tax treatment.

From then on you need compliant monthly payslips, annual statements to the social bodies and salary certificates by the end of January. It’s all included in our payroll service: you hire, we handle the paperwork.