Taxes

Finally reduce your taxed, make your wishes a reality!

Establishing your tax return is causing you problems?
Do you need support in your dealings with the Tax Administration?

Our expertise in Taxation

   • Swiss and French tax declarations
   • Withholding tax for those cross border residents or B Permit
   • Control, recourse, arrangements and contacts with tax authorities
   • Representation and domiciliation for the taxpayer when dealing with the tax authorities
   • Review and tax planning before a real estate investment
   • Establishment of tax returns: Geneva, Lausanne, Fribourg, Valais
   • Creation of companies
   • Creation of your own personal company
   • Tax advice

We provide solutions for an optimal tax declaration

 

Swiss tax system

The Swiss tax system is largely influenced by the federal structure. Direct taxes are levied by the central government, the Confederation, but also by the cantons and municipalities, according to cantonal tax laws.

Who must pay taxes?

Any person domiciled or resident in Switzerland is generally subject to taxes. Residing in Switzerland gives rise to taxation as soon as one of the following conditions are fulfilled:

  • an individual is at least 30 days in Switzerland and engaged in remunerated activity,
  • an individual is at least 90 days in Switzerland without any remunerated activity.

Persons domiciled abroad are partially taxable to the extent that they maintain an economic relationship in Switzerland (real estate, business, ...). In addition to natural persons (individuals), corporations (companies with share capital, cooperatives, associations, foundations and others) whose registered office or administration is effectively in Switzerland are also subject to taxation. There are two types of entities:

  • companies with share capital (corporations, limited partnerships, limited liability companies) and cooperative societies
  • other legal entities (associations, foundations, public corporations, ecclesiastical corporations, institutions of the Confederation and the cantons and collective investment funds owning properties directly)

At the federal level individuals usually pay taxes on profits where as on the cantonal and communal level taxes are paid on both profits and capital.

Taxation of families

For family taxation, the income of spouses married but not separated is combined. The income of minors is added to the revenue of the parents or the holder of parental authority, other than income from gainful employment of children subject themselves to taxation

Who’s obliged to pay direct federal taxes?

The direct federal tax is levied on taxable income from CHF 29'200 for married couples and from CHF 16'900 for other taxpayers.

How is the income tax calculated?

Switzerland applies the system of annual taxation (post numerando).

Types of taxes

  • Taxes on income and capital: taxes on income and wealth tax, individuals or the households, estate taxes (inheritance) and donations, property gains, and on real estate valuation as part of the fortune tax.
  • Transaction tax: transfer taxes (property transfer), stamp duty (securities).
  • Consumption taxes: indirect taxes such as value added tax (VAT), taxes on tobacco, beer, on mineral oils, automobiles (import, manufacture), on distilled spirits (liquor), customs duties (tariffs).
  • Property and spending taxes: car tax (road tax), dog tax, entertainment tax.