List of taxes for entrepreneurs

Scrabble pieces spelling the word 'tax'

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) 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.

Summary: Taxation of sole proprietorships, partnerships and share capital companies

Company structure

Confederation

Canton

Commune/Church

Partnership

  • Sole proprietorship
  • General partnership
  • Limited partnership

Direct federal income tax

Income tax and wealth tax

Surcharge on top of or deduction from government tax, sometimes with specific rates and provisions

Share capital company

  • Corporation (SA)
  • Limited liability company (Sàrl)

Direct federal tax on profits

Tax on profits and wealth

Surcharge on top of or deduction from government tax



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Last modification 27.09.2019

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