TAX RETURN

REPRESENTATION

We will gladly represent you in all matters concerning taxes. If we represent you, we take full responsibility to submit your tax declaration in time as well as making decisions on other taxation matters.

INCOME AND CAPITAL TAXATION

TAXATION ON PROFIT FROM REAL ESTATE

On selling your real estate you have to submit a tax declaration for the tax on profit from real estate irrespective if a profit or loss is realised. This includes individual real estates as well as, in some Cantons real, estate of public limited and limited companies.

INHERITANCE AND GIFT TAXATION

Inheritance tax is applicable in Switzerland or abroad due to the double taxations agreements, depending on the domicile of the deceased. Real estate is taxable in the country where it is located.

 
The same ruling is applicable for gift tax. Most of the Swiss Cantons exempt direct descendants from inheritance and gift taxation. 

Taxes and lump-sum benefits

Withdrawals of the 3a-savings and pension fund credits are specifically taxable. No tax return has to be submitted, as the information from the bank, insurances or pension funds is automatically transmitted to the tax authorities.

We advise you on the tax of lump-sum settlements. Certain tax reliefs are possible especially after the age of 55 and if you are no longer employed.Werktätigkeit aufgegeben wird.

SOURCE TAXATION I

In Switzerland, a source tax on your income is owed

  • If your income is less than CHF 120’000 a year. If you have special expenses T you can reclaim the source tax. Your income in Switzerland or abroad as well as any additional income can necessitate an additional assessment on your tax declaration.
  • If your income is more than CHF 120’000 a year. In this case you will be subsequently taxed normally, cf. tax return. The source tax is comparable to monthly advanced payments of taxes.

SOURCE TAXATION II

Artists, athletes, speakers or seminar leaders residing abroad are subject of a specific source tax. This tax is directly paid by the organiser.


If your income is high it can be financially worthwhile to submit a tax reimbursement claim. If you are resident in Switzerland your income and fees from abroad have to be included in your tax declaration, however, only influence the tax rate.

WITHHOLDING TAXATION

All taxpayers in Switzerland can reclaim the Swiss withholding tax on income from interest or securities.


For individuals resident in Switzerland the taxes on income from securities’ from EU-countries, EFTA-countries or the USA can partially be reclaim according to the interest tax agreements, which will only valid until the fiscal year 2016. As of 2017 these interest tax agreements will be replaced by the automatic information exchange (AIA).

WITHHOLDING TAXATION

We draft tax returns for limited companies, public limited companies, cooperatives and other legal entities. These are subject to the profit and capital tax. In addition, we can invoice the value added tax (VAT).


For further information regarding company taxation please consult www.meili-consulting.ch - our subsidiary specialised in company trust.