Knowledgebase

Tax & Accounting

Swiss corporate tax, VAT registration and rulings, bookkeeping and audit thresholds, and the cantonal rate differences that decide where to base a company.

Our Tax & Accounting services
Related topics

More from our knowledge base

Company Formation

Forming and buying Swiss companies: GmbH, AG, holding structures and ready-made shelf entities, share capital and the commercial register process.

Company Formation

Substance, Pillar Two & International Tax

Economic substance, the OECD global minimum tax and Pillar Two, and cross-border structuring — what a Swiss entity must do to withstand scrutiny.

Substance, Pillar Two & International Tax

FINMA & Financial Licensing

FINMA authorisation, SRO membership and the FinIA licence categories, with the substance, capital and fit-and-proper tests each approval actually requires.

FINMA & Financial Licensing
FAQ

Frequently asked questions.

01

What is the corporate tax rate in Switzerland?
Roughly 12% to 21% combined federal, cantonal and communal profit tax depending on the canton, as of June 2026. The federal element is the same everywhere; the cantonal and communal elements are what create the spread, which is why the canton of seat is a tax decision rather than a preference.
02

When must a Swiss company register for VAT?
Once worldwide turnover from taxable supplies reaches CHF 100,000 in a year (Art. 10 VAT Act). The standard rate has been 8.1% since 1 January 2024. Below the threshold a company may register voluntarily, which is usually worth doing where input VAT is significant.
03

When does a Swiss company need a statutory audit?
A limited audit is the default. An ordinary audit applies once the company exceeds two of three thresholds in two successive years: CHF 20 million balance-sheet total, CHF 40 million revenue, 250 full-time positions (Art. 727 CO). A company with fewer than 10 full-time staff can opt out of the audit entirely with all shareholders' consent.

Send us your enquiry

Describe your situation in a line or two. A partner replies within one business day, in English, German, French, Spanish or Italian. The first conversation is free and carries no obligation.

Book a Meeting Maria will contact you shortly Schedule