Tax advice Zurich

Legal entities with their registered office or place of effective management in Switzerland have unlimited tax liability and pay profit and capital tax. The direct federal tax amounts to 8.5% of net profit (Art. 68 DBG).

Legal entities have limited tax liability if their registered office or place of effective management is abroad and they generate certain income in Switzerland or hold capital there.

A sole proprietorship is treated as a natural person. It has no legal personality of its own. Accordingly, the sole proprietor, that is the owner, is taxed on all income and assets from both business and private sources.

This makes completing the tax return more complicated and requires a good deal of planning. We are always happy to support you, answer your questions and help reduce your tax burden.

The important direct taxes for legal entities are profit tax and capital tax. In practice, further direct and indirect taxes and levies apply, such as withholding tax (VSt), church tax, property gains tax, property transfer tax, motor vehicle tax, stamp duties, import duties and mineral oil tax, as well as VAT (MWST). Together, these make up the tax bill and thus the tax burden for companies.

If a legal entity does not file its tax return on time, the tax office sends it several reminders. If the legal entity still does not meet its obligation, the tax authorities assess it at their due discretion.

In addition, the tax administration may impose a fine on the legal entity.

If the tax authorities assess the tax too low, the taxpayer faces supplementary tax and penalty proceedings or even proceedings for tax evasion.

Fines may also be imposed if duties to cooperate, provide information, report or certify are breached, for example by failing to keep proper accounts, not issuing the salary certificate to the employee or completing the salary certificate incorrectly. The amount depends on the significance of the breach and the degree of fault.

Legal entities are generally subject to tax. If they pursue a charitable, public or cultural purpose, legal entities such as associations and foundations can apply for a tax exemption.

Contact us so that we can analyze in a preliminary review whether you meet the criteria for a tax exemption.

Yes. In the canton of Zurich, legal entities must file their tax return by 30 September of the calendar year following the tax period. An extension until 30 November can be requested online; beyond that, only in exceptional cases for extraordinary reasons. ONE! Treuhand monitors the deadlines for all tax mandates.

Yes. Legal entities in the canton of Zurich can file their tax return online or on paper. Since tax year 2025, however, the canton no longer sends out sets of forms by mail but login details instead; paper forms remain available for download. ONE! Treuhand files electronically for all mandates.

Taxes for companies differ from those for private individuals not only in their composition but above all in their degree of complexity.

A tax advisor identifies deductions, provisions and structural questions that get lost in day-to-day business. For every corporate mandate, ONE! Treuhand reviews depreciation policy, provisions, owner salary and dividend strategy: four levers that directly affect taxable profit. In addition, we are always available for your questions and, by identifying savings potential, contribute to the success of your company. This lets you concentrate on your business while we take care of completing the tax return.