Corporate Taxes
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Stock corporations (AG), limited liability companies (GmbH), cooperatives, associations, and foundations are legal entities and, as such, are subject to taxation on their profits and equity.
Key Points at a Glance
- Income tax is levied on annual profits.
- Capital tax is levied on equity.
- Tax registration generally occurs automatically following entry in the commercial register.
- The deadline for filing the tax return is generally by the end of September of the following year.
Factors Affecting Tax Liability
Legal Form
All legal entities, such as limited liability companies (GmbH), stock corporations (AG), or cooperatives, are independently liable for tax. In contrast, sole proprietorships and general partnerships, for example, are not legal entities and are not independently liable for tax (declaration and taxation in the owner’s tax return).
Registered Office of the Company
The Tax Office of the Canton of Zurich is responsible for all companies with their registered office (primary tax domicile) or permanent establishments/business operations and real estate (secondary tax domicile) in the Canton of Zurich.
How to Proceed
The profits and capital of every legal entity are subject to taxation. For associations and foundations, there are statutory allowances for profits and capital or complete tax exemptions.
How to Proceed
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Once your business is incorporated, it becomes subject to taxation. Exceptions to this rule include tax-exempt associations or foundations.
Tax liability begins automatically upon entry of the company in the Commercial Register.
As an association established without being entered in the Commercial Register, you must register yourself with the Tax Office of the Canton of Zurich. The same applies to business premises/operations in the canton that are not entered in the Commercial Register.
Submit the company’s annual tax return by the deadline, which is typically by the end of September of the following year. You can file the tax return entirely electronically via the ZHCorporateTax portal or by mail using the tax return forms.
Apply for an extension in a timely manner: If you are unable to file the tax return by the deadline, you can apply for an extension before the deadline expires.
Use the tax calculator: Calculate the amount of tax you owe or your tax refund in advance using the tax calculator.
Keep receipts and business records, and observe any special reporting requirements (e.g. for changes in the domicile of a permanent establishment).
Important: If the tax return is not filed by the deadline, an assessment may be made at the tax authority’s discretion and a fine may be imposed.
Note:
The information on this page is for guidance only and is not exhaustive. Details should be clarified with experts or the relevant authorities as early as possible.
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