Corporate taxes

Which taxes does a company have to pay?

From the entry in the commercial register (foundation) of the company, whether it is a company limited by shares or a limited liability company (LLC), the company pays tax on profit and capital, based on its taxable net profit and its taxable equity capital.

The issue tax on the equity capital includes the issues and the increase of the nominal value of domestic participation rights (such as shares, voting shares) and can accrue at the foundation of a company or when the share capital is increased. The withholding tax is a (security) tax on the income from movable capital assets, which is levied, for example, on dividends to the shareholders or at liquidation of the company on the liquidation surplus. With optimum and forward-looking fiscal planning and optimisation, the tax burden can be reduced or a transaction can be implemented as tax-neutral.

Tax consulting for your company

Taxes regularly make up for a big part of everyday business. In fast-moving times and quickly changing frame conditions as well as tax legislation, it is well worthwhile continuously observing such a key area. We work on a solution-oriented, legally secure, interdisciplinary, prompt and holistic basis on your tax matters.

Balmer-Etienne services for corporate taxes

• Preparation of tax returns for legal persons
• Obtaining tax exemptions and tax benefits
• Advice on tax reform and AHV financing (TRAF)
• Assessment of inter-cantonal and international tax issues
• Representation to tax authorities and courts (appeal proceedings)
• Restructuring such as divisions, fusions, reorganisation or intercompany transfers
• Tax consulting in conjunctions with purchasing and selling companies
• Mentoring for corporate restructuring
• Mentoring for tax audits by tax authorities
• Mentoring for company successions
• Obtaining tax rulings
• Situation analyses
• Due diligence audits
• Development of ideas for tax planning and optimisation
• Optimisation and skilful use of fiscal framework conditions
• Advice regarding withholding taxes
• Advice on stamp duty (issue tax, transfer stamp tax, tax on insurance premiums)
• Tax accounting