Swiss Business Tax Service
Swiss Tax Service:
Entering or scaling in Switzerland? We deliver end-to-end Swiss tax support for U.S. founders, investors, and groups—coordinated seamlessly between Sesch Taxrep GmbH (Switzerland) and Sesch USA LLC (United States). You provide data once; we reuse it across Swiss and U.S. workstreams so cross-border aspects are consistently optimized.
Our approach follows the structure of our Swiss Business Tax Guide (with subpages). Accounting topics and Swiss GAAP deliverables are described on our separate service page: Swiss GAAP & Accounting. Fees are market-standard and quoted on request—we’re happy to provide a tailored proposal.
Table of Contents
1) Entity Setup & Launch
Tax-optimal structure selection
Sesch Taxrep GmbH helps you choose the right Swiss setup—AG, GmbH, branch, or partnership—balancing Swiss CIT rates (federal + cantonal/communal), participation relief, financing, and exit paths. We align recommendations with the Swiss Business Tax Guide so governance, accounting, and taxes are consistent from day one.
Tax registrations (UID & VAT)
We manage registrations for the company UID (Unternehmens-Identifikationsnummer), direct taxes, and VAT (MWST/TVA/IVA), and set up secure e-filing plus a compliance calendar across federal/cantonal levels.
Opening balance sheet
Post-incorporation, we prepare the opening balance in CHF with clean audit trails for Swiss accounting and tax reconciliation—your foundation for VAT, CIT, and capital tax filings.
Bookkeeping hand-off & Swiss GAAP
Accurate filings begin with accurate books. We design a monthly accounting flow compatible with Swiss GAAP and your group reporting. See our dedicated page for scope and deliverables: Swiss GAAP & Accounting.
2) Ongoing Swiss Compliance
VAT (MWST): returns & annual reconciliation
We prepare periodic VAT returns (monthly/quarterly/semester), the annual VAT reconciliation, and manage invoice controls, place-of-supply, and cross-border documentation to minimize assessment risks.
Corporate income tax (federal + cantonal/communal)
We file Swiss corporate income tax across three layers, ensure correct profit allocation and loss utilization, and coordinate tax accounting entries so Swiss and group reporting remain aligned.
Capital tax (cantonal)
We compute cantonal capital tax on equity/net assets, optimize equity vs. debt profile, and maintain consistency with withholding and interest-deductibility rules.
Withholding tax (35%) & treaty relief/refunds
We handle Swiss withholding (Verrechnungssteuer) on dividends (and certain interest), secure relief at source where available, and manage refund claims under treaties—coordinated with U.S. outcomes.
3) Cross-Border Coordination (CH ↔ US)
Cross-border topics are jointly handled by Sesch Taxrep GmbH and Sesch USA LLC. We map Swiss positions (CIT, capital tax, MWST, WHT) to U.S. considerations (CFC/PFIC, GILTI/FDII, FTCs, intercompany pricing, repatriation). Data is captured once and shared securely between teams to avoid duplication and inconsistent treatments.
4) Representation before Swiss authorities
We act as your authorized representative with the Federal Tax Administration and cantonal/communal tax offices: responding to inquiries, managing audits, negotiating timelines, and seeking rulings when helpful. Documentation from the accounting workstream supports efficient, defensible filings.
5) How Sesch Taxrep GmbH & Sesch USA LLC work together
- Single source of truth: One shared data model feeds Swiss VAT/CIT/capital tax and U.S. reporting—no re-keying.
- One calendar: Consolidated schedule for Swiss VAT periods, annual reconciliation, CIT layers, capital tax, and U.S. deadlines affecting credits and disclosures.
- Transfer pricing & funding: Coordinated policies for intercompany services, IP, and financing to satisfy both Swiss and U.S. requirements.
- Clear pricing: Market-standard fees, quoted up front; we’ll gladly issue a tailored proposal based on scope and timelines.
- Knowledge base: We point stakeholders to relevant sections of the Swiss Business Tax Guide and to Swiss GAAP & Accounting for operational clarity.
Talk to a Switzerland–U.S. Tax Team
Whether you are forming an AG/GmbH, opening a branch, or scaling a Swiss subsidiary, our coordinated teams—Sesch Taxrep GmbH in Switzerland and Sesch USA LLC in the U.S.—deliver a right-sized plan from registrations and opening balance to VAT, CIT, capital tax, and withholding workflows.