Tax treatment of investments in self-employment

We are often asked how investments in one's own company should be considered for tax purposes when self-employed. Read our article on the two variants available for recording business expenses.

Recording of Expenses or Investments

Up to a turnover of CHF 500,000, self-employed individuals are required to prepare at least an income and expenditure statement for a calendar year (so-called simple accounting) and include it with the corresponding tax return. For the consideration of investments related to self-employment, there are two options available: