Corporate tax
What your decisions cost, before you take them
A director's salary, a dividend, a vehicle, an investment, a reserve: each of these has a tax consequence. We work it out with you before you decide, then we prepare your tax returns.
On this page
What we handle
Tax returns
Federal direct tax and cantonal and communal tax on profit and capital, for the canton where your company has its registered office and for any other canton where it has a tax presence.
Instalments
Calculating them, adjusting them during the year when results depart from the forecast, and assessing the effect on your cash flow.
Questions to settle before a decision
Director's remuneration as salary or dividend, treatment of an investment, creating or releasing reserves, distributions.
Dealings with the tax authorities
Requests for information, objections, and follow-up through to the final assessment.
Salary or dividend?
We are frequently asked this question, and the answer depends on each situation.
A salary is deductible from the company's profit and subject to social security contributions. A dividend is not deductible, but it is taxed at the company and then at the shareholder, partially relieved for qualifying participations. The right balance between the two depends on your total income, your canton, your pension situation and what you intend to do with the funds.
Deadlines, and what can be extended
The deadline for filing a return can be extended on request, under conditions that vary by canton. The deadline for filing an objection against an assessment, however, cannot be extended.
Planning the tax impact of a decision
Remuneration, investment, distribution, restructuring: let us know the decision you are considering. We calculate its tax consequences before you make it.