Who this Swiss business tax overview is for

This page is designed for corporate taxpayers and investors who need clarity on Swiss business tax filings by canton. Typical users include:

• U.S. and international founders incorporating an AG or GmbH in Switzerland
• Groups with subsidiaries, branches or PEs in multiple cantons
• Venture-backed startups aligning Swiss CIT and capital tax with global tax strategy
• Investors holding Swiss real estate or operating platforms across several cantons
• Family offices coordinating Swiss business tax and cross-border filings

Each cantonal page functions as a master canton page for business tax, bringing together corporate income tax, capital tax, VAT (MWST), withholding tax, Swiss GAAP bookkeeping, and related topics relevant for that canton.

Swiss business tax service pages by canton (alphabetical)

The table below lists all Swiss cantons in alphabetical order. Where a business tax service page is live, you can click through directly. Additional cantons are rolled out over time; the underlying services are usually already available even if the dedicated page is still in preparation.

If your canton’s page is not yet live, we can still provide full support for corporate income tax, capital tax, VAT (MWST), withholding tax and related filings. The dedicated canton page will be added over time, but the business tax service itself is already available.

Swiss business tax and Swiss GAAP guides

Our Swiss business tax work is anchored in a set of technical guides that ensure consistent treatment across cantons:

• Swiss Business Tax Guide: overall framework for federal and cantonal business taxation, corporate income tax and capital tax. See: Swiss Business Tax Guide .
• Swiss GAAP & bookkeeping: how accounting policies and monthly closing routines feed into tax returns and capital tax filings. See: Swiss GAAP & Accounting service and the Swiss Bookkeeping and Accounting Guide .
• Cross-border topics: interaction with U.S. taxation (CFC/PFIC, GILTI/FDII, FTCs, intercompany pricing, repatriation) and other jurisdictions through our dedicated U.S. and international tax guides.

Each cantonal business tax page links back to the relevant guides, so practical advice is always grounded in a coherent technical framework.

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 corporate income tax 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, corporate income tax, 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 business tax 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 (corporate income tax, capital tax, VAT, withholding tax) to U.S. considerations (CFC/PFIC, GILTI/FDII, foreign tax credits, intercompany pricing, repatriation). Data is captured once and shared securely between teams to avoid duplication and inconsistent treatments.

For multi-jurisdictional structures, we coordinate with additional advisors as needed, while keeping Swiss business tax filings by canton clearly documented and defendable.

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 where 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. business tax team

Whether you are forming an AG/GmbH, opening a branch, or scaling a Swiss subsidiary across several cantons, 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, corporate income tax, capital tax, and withholding workflows.

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