List of taxes for entrepreneurs

Three wooden blocks marked with the letters t, a and x are placed on a notebook. In the foreground are a calculator and a pen

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





  • 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


Last modification 03.03.2020

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