Companies generate profits. These profits are taxed at the owner's personal tax rate. A separate tax return is not required.
Taxes paid by sole proprietors or partnerships cannot be deducted from taxable net income either by the Confederation or in the cantons.
Property tax must be paid on the assets.
The correct differentiation between private and business expenses is also necessary for e.g. business trips, company cars, restaurant and travel expenses, work clothes, further training, etc.
For sole proprietors, the income consists of all income from the company (profit, salary, interest) and other income.
This total income must be taxed at the federal, cantonal and municipal levels.
The private and business assets of sole proprietors and partnerships are only subject to cantonal and municipal taxes, but not to direct federal tax. This also applies to general partnerships and limited partnerships, where each partner pays personal tax on his or her share of income and assets.
Companies generate profits. These profits are taxed at the corporate tax rate.
Capital taxes are paid on the company's equity. A separate tax return is prepared for the company.
When a company successfully closes a financial year, it generates a profit. In principle, shareholders are entitled to a share of the profits.
The dividend is the part of the net profit that a corporation distributes to its shareholders.
If the company's profits are not distributed as a dividend, the tax rate is initially lower than for a partnership.
In contrast to partnerships, there is a clear separation between private and business in the case of stock corporations and limited liability companies. LLC and PLC are taxed as companies, shareholders and partners as private individuals.
The shareholders / partners receive corresponding dividends. These dividends must be taxed by the shareholders / partners as capital income.
If a shareholder / partner owns more than 10 % of the company shares, only approx. 50 % (cantonal differences) of the distribution must be taxed.
On the other hand, the clear separation leads to economic double taxation. This is the case with dividend payments.
No sooner has the accounting for the business been completed than the tax return is due. Not a few people do not have much fun at work when looking at the business tax return. One often does not know where to start and what has to be filled in. This is now over - thanks to taxea.
Taxea will only ask you for information that applies to you once your information has been collected. This minimizes the data entry to the essential and the whole process takes only a few minutes! In the following year all information is already saved and you only have to upload the new documents.
Visit us at www.taxea.ch and try out the service! We guarantee you maximum deductions and a minimum tax burden.
A business idea is important. But only the right strategy defines which steps you should take and when. With the Canvas method you can track down your goals.
more information
The business plan contains everything that can make your company successful. With a serious business plan you reduce the risks significantly. Use our tips for this purpose.
more information
Depending on the type of company you want to set up, you will benefit from other tax aspects. Partnerships are taxed differently from corporations.
more information
Concluding the right insurance contract can save your company from bankruptcy if the worst comes to the worst. In this way, you can find the insurance policies that suit your requirements.
more information
With the step into self-employment, you may also wonder whether you can withdraw your pension fund shares in advance. Our instructions will help you.
more informationIf you are self-employed, you must keep track of all your expenses and income in order to be able to provide information on this at all times. This task is often too challenging for many company founders. Find out here whether it makes more sense for you to outsource your accounting or to do it by yourself with the appropriate software.
more informationIf you have any questions about our services, you can contact us at any time. Either by telephone, by mail or by booking an appointment online.
Arrange an appointment now
You bring the business idea.
We take care of the rest!
Phone: +41 52 269 30 80
E-Mail: info@startups.ch
