Tax advice for companies: planning taxes, not just filing them

Salary or dividend: the classic question

If you hold shares in your GmbH or AG and work there, you can pay yourself through salary and dividends. Social security contributions are due on salary, but it is an expense for the company and builds up your pension. Dividends from a shareholding of at least ten percent are only partially taxed privately, but are paid out of profit that has already been taxed.

The right mix depends on your income, your canton of residence, your pension provision and your plans for the company. The compensation fund may object to an unreasonably low salary. We calculate the options with your figures.

The right legal form

Sole proprietorship, GmbH or AG: the legal form affects taxes, social security, liability and pension provision. What suited you at formation may no longer be the best solution as profits grow.

Converting a sole proprietorship into a GmbH or AG is possible tax-neutrally under certain conditions, but is subject to blocking periods. We check with you whether and when the step pays off.

Planning taxes over the year

Many options only exist before the end of the year: bringing investments forward, justifying provisions, planning a pension fund buy-in or using pillar 3a. On request, we discuss the expected annual accounts with you in the autumn and show where action is needed.

Pension fund buy-ins are subject to blocking periods for later lump-sum withdrawals. We take such rules into account in our planning.

Private use, loans and hidden profit distributions

The tax authority looks closely at dealings between a company and its owners. Private expenses paid by the company, loans to shareholders at low interest rates or a company car without a private-use share can count as hidden profit distributions. The consequence: the profit is adjusted upwards, and withholding tax of 35 percent is also due.

We review expense rules, private-use shares and loans with you and align them with the tax authority's requirements, so that such adjustments do not arise in the first place.

Queries, objections and tax audits

If you receive a query from the tax authority or the assessment differs from your return, it is important to act quickly: an objection to an assessment can usually only be lodged within 30 days. We check the reasoning, answer queries and draft the objection if necessary.

We also prepare the documents and support you during a tax audit.

Succession, sale and special events

Selling or handing over a company is particularly sensitive from a tax perspective. Private capital gains are generally tax-free in Switzerland – but there are important exceptions, for example if the purchase price is later financed from the company's funds. Giving up self-employment is also treated specially for tax purposes.

Plan such steps early. We show you the tax consequences of different options and bring in specialists for complex cases.

How we work

We offer tax advice as part of our ongoing fiduciary services or for individual questions. You describe your concern in the client portal or in a conversation, we clarify the facts and give you a clear recommendation – in writing on request. We discuss the effort upfront.

Frequently asked questions