List of taxes for entrepreneurs
Self-employed persons pay tax on income and assets. Like companies, they can deduct anything justified as being for business use.
This leaves a wide margin for discretion. Corporations (sociétés anonymes, SA) and limited liability companies (SARLs) pay a tax on their capital and profits.
In Switzerland, the Confederation, cantons and communes have the right to levy direct taxes.
Fiscally, a difference is made between:
- natural persons or individuals, who are required to pay income tax and tax on wealth, and
- legal entities, who are required to pay tax on profits and capital.
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Certain companies are tax-exempt
Some companies are not taxable as such. This is the case of general and limited partnerships as well as sole proprietorships.
Taxation of share capital companies
The taxation of corporations (sociétés anonymes, SA) and limited liability companies (sociétés à responsabilité limitée, SARL) differs from the taxation of partners and shareholders. Here are the guidelines.
Value added tax (VAT): how it works
Entrepreneurs have to pay the value added tax (VAT) invoiced to its customers. This is how it’s done.