Tax and Legal

December 24, 2023 | David Merz

ANobAG: How to deal with social security contributions?

In an increasingly globalized world where “employment borders” are dissolving, more employees in Switzerland have foreign employers. There is nothing fundamentally illegal about employment arrangements like this, yet they do create additional complexities surrounding labor law and social security. In this blog, we explore these issues in depth, specifically how to deal with social security contributions for these types of employees, who are also known as ANobAG.

December 24, 2023 | David Merz

Founding a Company with Contributions in Kind

When incorporating a new company in Switzerland or converting a sole proprietorship into an AG or GmbH, it is possible to fulfil the capital requirements with contributions in kind instead of a cash deposit. This is useful for those with existing and useful assets but limited free capital. In this article, we explore the practicalities of this process. We explain what is meant by a contribution in kind and what types of assets qualify, how to value these assets, and the requirements and costs for establishing contributions in kind when incorporating a new company.

December 23, 2023 | David Merz

Partial Taxation of Dividends in Switzerland

Partial taxation of dividends in Switzerland offers a welcome respite from the economic burden of double taxation. In this article, we discuss the issue of double taxation of dividends and the solution of partial taxation implemented in 2009, as well as the adjustments brought about by the STAF initiative in 2020. We provide insights into eligibility criteria, methods of partial taxation, and other key considerations. We also explain the importance of seeking expert guidance when navigating the intricacies of taxation of dividends while staying compliant.

November 7, 2023 | David Merz

Salary or Dividends for the Owner of a Company: How to Optimise Remuneration

The owner of a GmbH or AG is always faced with the important question of how best to optimise the income they receive from their company. The issue primarily comes down to deciding on the balance between salary and dividends. This is a pivotal decision with implications for personal income, social security, and tax efficiency. In this article, we explore the considerations and consequences involved in this choice, and what is practically permissible in the efforts to optimise taxes.

November 6, 2023 | David Merz

Liquidation: Dissolution of a Company in Switzerland

Switzerland offers a prosperous corporate landscape and is home to many thriving businesses; however, not all companies stand the test of time. If you find that your business is no longer working out, you may have to make the difficult decision to liquidate and dissolve it. In this article, we explore the liquidation process in Switzerland, including its possible reasons, effects, and the specific steps involved in liquidating different types of companies.

September 17, 2023 | David Merz

The Swiss holding company: Is it still relevant?

Since 1 January 2020, the tax privilege for Swiss holding companies has ceased to apply. The following blog explains how this came about, when we speak of a holding company at all and the range of advantages and disadvantages that holding companies continue to offer.

August 12, 2023 | David Merz

Customs and Taxes when Shipping to Switzerland

The increasing trend towards cross-border online trade provides many opportunities for businesses to access new consumer markets from around the globe. The Swiss market has become particularly attractive for online shops based in the EU. It is essential for these businesses to understand the customs and tax obligations when shipping their goods to Switzerland. In this article, we provide key insights into Switzerland's customs and tax laws, including customs clearance procedures, VAT regulations, exemptions, and issues surrounding VAT registration in Switzerland.

August 12, 2023 | David Merz

Taxes when Shipping to Non-EU Countries

Shipping goods abroad to both European Union (EU) and non-EU countries can present both opportunities and challenges for companies in Switzerland. Understanding the tax implications, including customs duties, import taxes, and value-added tax (VAT), is crucial for smooth cross-border transactions and accurate financial planning. In this article, we will delve into the tax factors that Swiss exporters should consider when shipping to both EU and non-EU countries, as well as provide a broad overview of some other general considerations.

August 12, 2023 | David Merz

Customs and taxes within the EU for online shops: Navigating cross-border trade

The rapid growth of e-commerce and cross-border online trade offers businesses greater opportunities to reach customers from around the world. However, as an online shop, it is essential to understand the customs and tax regulations which apply to cross-border online trade in the European Union (EU). In this article, we will explore the key customs and tax regulations for online shops in the EU, including VAT considerations and the important recent changes in regulations.

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