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Tax advisory
Corporate and cross-border tax advice grounded in the canton you choose: effective-rate modelling, participation relief, financing and the reliefs that actually move the number.
Explore tax advisorySwiss tax & accounting
rulings, VAT, Pillar Two
Switzerland is tax-efficient, but the efficiency is in the detail: the canton, the participation deduction, the ruling you secure before you act. We run corporate tax, VAT, accounting and audit from one team, model the real effective rate for your structure, and obtain the rulings that turn a plan into certainty.
What we run
Tax and the accounts that feed it — one team, one record.
Start with the advice, the ruling, or the books. They connect either way.
Services in detail
Eight tax & accounting services — for Swiss companies and groups.
From a cantonal effective-rate model to a signed ruling, with the accounts, VAT and audit that keep the position clean.
Certainty02
Tax rulings
Advance written confirmation from the cantonal authority on how a planned structure or transaction will be taxed, drafted and negotiated before you commit capital.
Explore this serviceIndirect tax03
VAT registration & compliance
Swiss VAT from the CHF 100,000 threshold up: registration, fiscal representation for foreign suppliers, and the periodic returns at the 8.1% standard rate.
Explore this serviceThe books04
Accounting & bookkeeping
Day-to-day bookkeeping and statutory annual accounts to the Code of Obligations, kept so the tax and VAT returns come straight off the same record.
Explore this serviceAssurance05
Statutory audit
Confirming whether you need an ordinary audit, a limited audit, or can opt out, and arranging it through an independent licensed auditor when you do.
Explore this serviceLarge groups06
Pillar Two advisory
Scope assessment and impact modelling for the OECD 15% minimum tax and the Swiss top-up, and the substance the rules now demand of in-scope groups.
Explore this serviceCross-border07
International tax structuring
Holding, financing and IP structures that use Swiss reliefs and the treaty network correctly, with substance and transfer pricing that survive challenge.
Explore this servicePeople08
Payroll & social security
Swiss payroll, social-security registration (AHV/ALV/BVG) and source tax for foreign staff, run monthly so employment costs and filings stay correct.
Explore this service
The decision
Switzerland is efficient — but the canton decides how much.
The headline that Switzerland is low-tax is true and almost useless on its own, because the rate that applies to you depends on where the company sits and how it is structured. Combined corporate income tax ranges from roughly 11.9% in the lowest cantons to around 21% in the highest, and the participation deduction can take the effective rate on holding income far lower. The reforms of recent years removed the old special regimes and replaced them with substance-based incentives (patent boxes, R&D relief) that reward real activity. The work is to choose the canton and the reliefs deliberately, and to lock the treatment with a ruling.
| Item | Indicative position |
|---|---|
| Combined corporate income tax | ~11.9%–21% by canton |
| Lowest-tax cantons | Zug, Nidwalden, Lucerne among them |
| Participation deduction | Relieves qualifying dividends & capital gains |
| VAT standard rate | 8.1% (registration from CHF 100,000) |
| Pillar Two minimum | 15% top-up for groups > EUR 750m |
| Holding privilege | Abolished (TRAF 2020), ordinary regime + relief |
These are starting points, not your answer. The effective rate turns on the activity, the financing, and the canton you incorporate in, a decision best made at formation, not corrected later. We model it for your case and, where it matters, secure a ruling so the number is confirmed rather than hoped for.
Tax and substance, together
A low rate is only safe if the structure has the substance to defend it. We pair the tax position with the corporate administration and substance that makes it stand up, so the efficiency survives a tax authority or a treaty partner looking closely.
Authoritative sources: federal tax information is at estv.admin.ch, and the VAT and tax statutes are consolidated at fedlex.admin.ch.
From the knowledge base
All insights
Swiss tax guides.
Taxes in Switzerland: the three-layer system and real 2026 rates.
Corporate tax rates by canton in 2026, with an effective-rate table.
Dividend tax in Switzerland: 35% withholding and how to reclaim it.
EORI registration for Swiss companies: when you need one, and how.
Related
Where tax connects
First
Company formation
Choosing the canton and form with the tax outcome in mind, the cheapest time to get it right.
Company formationThe other half
Corporate administration
The substance and presence that make a low effective rate defensible under Pillar Two and treaty rules.
Corporate administrationPrivate wealth
Private clients & trusts
Relocation, lump-sum taxation and succession for individuals moving to or investing through Switzerland.
Private clients & trusts
FAQ
Swiss tax & accounting, answered.
01How much tax does a Swiss company pay?
Combined federal, cantonal and communal corporate income tax typically lands between roughly 11.9% and 21% depending on the canton, with low-tax cantons such as Zug at the bottom of that range. The effective rate also depends on participation relief, loss carry-forwards and the activity. We model the real effective rate for your structure and canton rather than quoting a headline number. The spread between cantons is large enough to matter.
02What is a Swiss tax ruling, and should I get one?
A tax ruling is advance written confirmation from the cantonal tax authority on how a specific, planned transaction or structure will be taxed. It is not a loophole; it is certainty, obtained before you act, and Swiss authorities grant them routinely for well-presented facts. A ruling is worth getting where the tax treatment is material and not obvious: relocation, restructuring, financing, IP, or an unusual structure. We draft and negotiate the ruling so the answer is settled before the money moves.
03When must a company register for Swiss VAT?
A business must register for Swiss VAT once its worldwide turnover from taxable supplies reaches CHF 100,000 a year; below that it can register voluntarily where it makes sense to recover input VAT. The standard rate is 8.1%, with reduced rates for certain goods and services. Foreign businesses supplying into Switzerland can be caught too. We handle registration, the appointment of a fiscal representative where required, and the ongoing returns.
04Does my Swiss company need an audit?
It depends on size. A company must undergo an ordinary audit if it exceeds two of three thresholds in two successive years: broadly CHF 20 million balance sheet, CHF 40 million turnover, 250 full-time staff. Smaller companies are subject to a lighter limited audit, and very small companies (fewer than 10 full-time staff) can opt out of the audit entirely with shareholder consent. We confirm which regime applies and arrange the audit through an independent licensed auditor.
05What is Pillar Two and does it apply to me?
Pillar Two is the OECD global minimum tax of 15% for large multinational groups, broadly those with consolidated turnover above EUR 750 million. Switzerland has implemented a top-up tax to keep that revenue here rather than ceding it abroad. If your group is in scope, low-tax cantonal advantages are topped up to 15%, and substance becomes critical. Below the threshold, ordinary Swiss rates and reliefs continue to apply. We assess scope and model the impact.
06Can you do both the accounting and the tax?
Yes, and there is a real advantage in one team doing both: the bookkeeping feeds the tax position directly, so nothing is lost in handover and the annual accounts are built with the tax outcome in mind. We run day-to-day bookkeeping, prepare statutory annual accounts to the Swiss Code of Obligations, and file the tax and VAT returns off the same records.
07How are Swiss holding companies taxed?
The cantonal holding privilege was abolished by the 2020 tax reform (TRAF), so holding companies are now taxed under the ordinary regime, but the participation deduction (Beteiligungsabzug) substantially relieves income tax on qualifying dividends and capital gains from participations, which is what makes a Swiss holding efficient. The reform also brought patent boxes and R&D incentives at cantonal level. We structure the holding to use these reliefs correctly.
08What is the Swiss VAT rate?
The standard rate is 8.1 percent as of June 2026, raised from 7.7 percent on 1 January 2024. A reduced rate of 2.6 percent applies to most foodstuffs, books and medicines, and a special rate of 3.8 percent applies to accommodation. Swiss VAT is low by European standards, but registration is mandatory once worldwide turnover from taxable supplies reaches CHF 100,000. We handle registration, the periodic returns and the reporting once a company is liable.
09Is there a withholding tax on Swiss dividends?
Yes, a federal withholding tax (Verrechnungssteuer) of 35 percent applies to dividends paid by a Swiss company. For Swiss-resident recipients it is fully reclaimable, and for foreign shareholders it is reduced or removed under the applicable double-tax treaty or, within groups, the notification procedure. The 35 percent is a default that the right structure and paperwork bring down, not a final cost. We set up the relief or notification so the tax does not become a leak.
10Which accounting rules must a Swiss company follow?
Swiss companies keep their books under the accounting provisions of the Code of Obligations (Articles 957 and following), which set the form of the books, the financial statements and the retention rules. Larger companies and groups may report additionally under a recognised standard such as Swiss GAAP FER or IFRS, and listed companies must. The statutory accounts are also the starting point for the tax return. We keep the books to the standard your size and shareholders require, and reconcile them to the tax position.
Want certainty on the Swiss tax position?
Send us the structure or the transaction. A partner replies with the effective rate, whether a ruling is worth getting, and what the accounting and VAT will involve.