Taxation
Understand Swiss representation expenses: supporting receipts, flat-rate allowances, the 2026 limits, salary certificate reporting and tax treatment....
Understand cryptocurrency taxation in Switzerland: wealth tax, private capital gains, staking and mining income, professional trading and preparing your tax return....
Estimate and adjust corporate tax instalments in Geneva. Understand ICC, federal direct tax, payment dates, interest and cash flow, with worked examples....
Which expenses can a Swiss LLC or corporation deduct? Clear examples covering meals, company cars, depreciation, VAT and private expenses....
Understand shareholder loans in Switzerland: 2026 interest rates, hidden equity, repayment rules and the limits on borrowing from your company....
Geneva’s tax shield can reduce wealth tax where the relevant income and wealth taxes exceed a statutory ceiling. The calculation involves a 60% limit and a minimum 1% net return on wealth. It is not a cap on every tax in your bill....
Do you live in France and pay tax at source on a Geneva salary? Quasi-resident status may let you request a subsequent ordinary assessment and claim eligible deductions. Qualifying does not necessarily mean paying less tax: check eligibility, then compare the complete calculations before applying....
Falling below CHF 100,000 does not automatically remove your business from the VAT register. The reason for leaving, the effective date and the treatment of remaining transactions all need to be established before you stop charging VAT....
An invoice can be mathematically correct and still have the wrong VAT treatment. These twelve checks help Swiss businesses identify mistakes in registration, billing, deductions and returns before they recur....
Has the Federal Tax Administration announced a VAT audit? Prepare the records, reconciliations and explanations that connect your transactions to your returns. Understand how the review works and what to do if you disagree with its findings....