Taxation of participation rights and distributions

Learn how to correctly declare participation rights and distributions of a GmbH or AG in your tax return.

2016

Taxation of participation rights and distributions

Anyone who owns shareholding rights in a GmbH or AG must disclose these in their tax return. Read our article on what stockholders or owners of ordinary shares need to consider in their private tax declarations.

Disclosure of Shareholding Rights and Distributions

Owners of corporations must provide additional information in their private tax return:

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Withholding Tax in Switzerland: What Private Individuals Need to Know

The reference tax is a special value-added tax in Switzerland for foreign services, relevant when the provider is not locally subject to VAT. Private individuals must declare and pay this themselves if services exceed CHF 10,000 per year.

Abschaffung des Eigenmietwerts

Der Eigenmietwert, ein umstritten konzipiertes fiktives Einkommen für Eigenheimbesitzer seit 1934, bleibt trotz neuer Abschaffungsbestrebungen bestehen. Diese Steuer trägt zu staatlichen Einnahmen bei, jedoch gibt es Kritik und Debatten über dessen Gerechtigkeit und Auswirkungen auf den Tourismus.

Self-reporting without penalty for natural persons

A voluntary disclosure in Switzerland allows for the subsequent disclosure of undeclared income to avoid criminal consequences, but only once and under specific conditions. Completeness, unawareness of prior information from the authorities, and payment of back taxes are essential for a penalty-free resolution.