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.
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