Fiduciary Insights
Practical case studies from fifteen years of Swiss fiduciary practice. No theory without numbers.
Articles
I
AHV above CHF 88,200 builds almost no additional pension. Dividends receive partial taxation in Zug. The optimal split is not obvious — and getting it wrong in either direction is expensive.
II
A zero-interest loan from your own GmbH looks harmless. Under Swiss tax law, the unpaid interest is a hidden profit distribution — subject to withholding tax and personal income tax.
III
The capital contribution principle allows repayment of shareholder contributions free of withholding tax and personal income tax — if correctly documented and reported to the ESTV.
IV
AGM resolution, Form 103, the 30-day ESTV deadline, the DA-1 refund procedure, and the capital contribution reserve as a zero-tax channel — a step-by-step walkthrough.
V
An SME failed to accrue December bonuses and supplier invoices. The result: a provisional tax bill based on inflated profit, interest charges, and a correction process that took eight months.
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