Corporate Taxation
Taxation of Dividends in Switzerland
The taxation of dividends in Switzerland depends on the beneficiary’s residency and the shareholder structure. For Swiss-resident individuals, the 35% withholding tax is fully refundable. For non-residents, the withholding may be reduced if a double taxation agreement (DTA) is in place. Swiss or EU parent companies may benefit from full exemption through notification or the EU Parent-Subsidiary Directive. My Swiss Company SA supports clients in optimizing dividend taxation in Switzerland and avoiding unrecoverable withholding taxes.
Read moreForm W-8BEN-E
The 30% U.S. withholding tax applies to payments made to foreign entities for certain passive or deemed-passive income (such as dividends, interest, royalties, and services performed on U.S. soil). In contrast, payments solely for the sale of goods are not subject to this tax. Form W-8BEN-E allows a foreign company to certify its tax status and, where applicable, benefit from a reduced withholding rate under a tax treaty (e.g., Switzerland–U.S.). While not mandatory for simple goods transactions, the form is often requested as a precaution. It becomes essential as soon as services are included in the engagement.
Read moreTax consulting Geneva
Tax consulting Geneva refers to comprehensive tax advisory services for businesses and individuals in Geneva. MY SWISS COMPANY SA supports clients with tax optimization, compliance, and income structuring in Switzerland and internationally. The firm assists corporations, expatriates, and investors with tailored and compliant strategies. Their proactive approach ensures risk mitigation and efficiency. A trusted partner for securing and optimizing your tax position in Geneva.
Read moreTaxation and accounting in Switzerland of dividends, interest, and royalties
Dividends are income received by a company as a shareholder in another company and are recorded as financial incomeon the date of their approval. Interest arises from loans, investments, or bonds and is accounted for on an accrual basis, proportionally over time. Royalties are revenues linked to the use of intellectual property rights (patents, trademarks, software, etc.) and are included in operating income. Each of these income categories follows specific accounting rules depending on its nature and can represent a significant share of a company’s turnover.
Read moreTax Advantages in Switzerland
The tax advantages in Switzerland include low corporate taxation, with competitive cantonal rates often below 12%. Capital gains for individuals are generally tax-exempt, except for real estate gains. Foreign residents can benefit from the lump-sum taxation, a regime based on their expenses rather than actual income. Swiss VAT, at just 8.1%, is among the lowest in Europe. Finally, Switzerland has signed more than 100 double taxation agreements, making it an attractive destination for international investors.
Read moreVAT in Switzerland in 2024 and 2025
Value Added Tax (VAT) in Switzerland is a consumption tax applied at each stage of the production and distribution of goods and services. Companies must register for VAT if their worldwide taxable turnover exceeds 100,000 CHF. They can deduct the VAT paid on their professional purchases from the VAT they collect on their sales. Exemption options and reduced rates are available for certain transactions and sectors, simplifying tax obligations.
Read moreSwiss VAT Reform: New Features from January 1, 2025
Partial revision of the Swiss VAT law, to be implemented in 2025, primarily aims to incorporate the realities of digital commerce into the tax system. The legislative changes now require mail-order platforms to declare and pay VAT on all goods deliveries made in Switzerland, eliminating the previous exemption based on a turnover threshold.
Read moreCorporate Taxation in Switzerland in 2024
This article highlights the key elements of corporate taxation in Switzerland, emphasizing the attractiveness and modernity of its tax system, as well as the latest developments in response to global challenges. It also discusses how My Swiss Company – Corporate Services Provider provides essential support to businesses in navigating the complex tax environment, ensuring compliance, and optimizing tax opportunities, thereby allowing businesses to focus on their growth and expansion in Switzerland.
Read moreTax Representation for VAT in Switzerland in 2024
Switzerland, with its stable economy and favorable tax regime, continues to attract international businesses. In 2024, tax representation in Switzerland undergoes some adjustments, particularly concerning VAT rates and registration procedures for VAT. This article will provide a comprehensive overview of the information needed for VAT registration for international companies, as well as the steps the Swiss tax representative will take on your behalf.
Read moreTax Representation Service for VAT in Switzerland
Managing Value Added Tax (VAT) in Switzerland poses a significant challenge, especially for non-resident businesses. Understanding and navigating Swiss tax regulations can be complex, and any non-compliance can result in costly consequences. Our VAT tax representation service is designed to ensure that your business meets all tax obligations in Switzerland efficiently and seamlessly.
Read moreComplementarity between Chartered Accountants and Multidisciplinary Financial Experts: A Synergy Serving Entrepreneurs
In the entrepreneurial ecosystem, financial management is a fundamental pillar that requires expertise both broad and specialized. The alliance of a chartered accountant with a financial, fiduciary, and tax expert creates a powerful synergy, offering entrepreneurs comprehensive and coherent support.
Read moreVAT Tax Representative Services in Switzerland
For foreign companies operating on Swiss territory, navigating this environment can be a major challenge. This is where the services of a VAT tax representative in Switzerland come into play, providing a turnkey solution to ensure tax compliance and optimize business operations in the country.
Read moreCorporate Restructuring in Switzerland: Legal and Tax Aspects
This article covers the key legal and tax aspects of corporate restructuring in Switzerland, providing a detailed perspective on implications and conditions necessary for tax neutrality. It is crucial to consider these elements when planning such operations to ensure legal compliance and optimize tax benefits.
Read moreFiscal Adaptation in 2024: New VAT Rates and Strategic Advice for Businesses In 2024
VAT in Switzerland increases following a modification to the AVS law. Normal, reduced, and special rates are adjusted, prompting businesses to reconsider their pricing strategies. MY SWISS COMPANY recommends careful adjustments, emphasizing the importance of adhering to the timeline, system adaptation, tax documentation, and contract review.
Read moreTemporary Imports in Switzerland under Strict Customs Surveillance: Rules, Practices, and Legal Framework
Temporary imports in Switzerland, subject to strict customs surveillance, require a rigorous adherence to rules and control protocols. These imports, aimed at re-exporting goods, demand an assurance of the identity of the items, with automated opening and clearance procedures for certain equipment.
Read moreThe Dividend Distribution Process in Switzerland: An Overview
In Switzerland, dividend distribution begins with evaluating the available profits during the annual general meeting of shareholders. Once approved, dividends are allocated proportionally to the held shares and disbursed to shareholders in accordance with Swiss tax legislation. This process aims to ensure a fair distribution of profits while adhering to legal requirements.
Read moreThe tax advantages of incorporating a company in Switzerland: everything you need to know
Corporate taxation in Switzerland is a key aspect of the country's business environment. Switzerland offers an attractive tax environment for companies, with competitive tax rates and favorable regulations. At the federal level, companies are subject to a fixed income tax of 8.5%. However, it is at the cantonal level that most of the tax specificities are defined.
Read moreDividends in Switzerland: Distribution to resident and non-resident shareholders of a Swiss LLC or a Swiss corporation
In the context of Swiss limited liability companies (LLCs) and Swiss corporations (AGs) in Switzerland, dividends represent the portion of profits distributed to shareholders. Dividends are generally distributed after the approval of the company's annual financial statements at the general meeting of shareholders or partners.
Read moreVAT tax representative in Switzerland: what is the VAT registration process?
If you are a foreign company wishing to conduct business in Switzerland, you are likely to be required to register with the Swiss tax authorities through a VAT tax representative.
Read moreTax representation for VAT in Switzerland: everything you need to know
VAT tax representation in Switzerland is a legal obligation for foreign companies that wish to sell goods or services located in Switzerland and are not established in the country.
Read moreTax representative for VAT in Switzerland: How to comply with the obligation for foreign companies?
If your foreign company provides services in Switzerland and has a domestic and international turnover of at least CHF 100,000, you are subject to VAT liability in Switzerland. Since 1 January 2018, the worldwide turnover is decisive for VAT liability in Switzerland. In order to comply with this obligation, you can use a tax representative in Switzerland.
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