Accounting and tax skills
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13 skills
Swiss tax treatment of crypto-assets for resident individuals: private wealth management versus professional trading under the ESTV circular on securities dealing, staking, mining, airdrop and salary income, payment, asset and utility tokens, cantonal wealth tax at the year-end ESTV price-list value, VAT on validation and mining, automatic exchange of information and record keeping, with a dated section for the previous year's return.
Not yet approved
Built from the law
Swiss federal income tax for individuals (direkte Bundessteuer, impot federal direct) for tax year 2026. Covers who is liable (DBG art. 3), joint taxation of married couples, the 2026 tariffs after the cold-progression adjustment (single tariff up to 13.2% marginal and 11.5% flat from CHF 794,000; married and single-parent tariff), the CHF 263 tax reduction per child, the main deductions (commuting cap CHF 3,300, flat professional expenses, Pillar 2 and 3a, insurance premiums, private interest, childcare CHF 25,800, two-earner deduction, child and support deductions CHF 6,800), tax at source for foreign employees and the ordinary assessment from CHF 120,000, filing and payment (1 March due date, 4.00% late interest) and fines.
Not yet approved
Built from the law
Swiss payroll for tax year 2026: what an employer deducts from wages and pays on top. Covers AHV/IV/EO (10.6%, split 5.3% each), unemployment insurance ALV (2.2%, split 1.1% each, on pay up to CHF 148,200; nothing above since 2023), accident insurance UVG (employer pays occupational, employee pays non-occupational, rates set by the insurer), occupational pension BVG (entry threshold CHF 22,680, coordination deduction CHF 26,460, coordinated pay CHF 3,780 to CHF 64,260, savings credits 7/10/15/18%), cantonal family allowance funds, the salary certificate (Lohnausweis), the annual AHV wage declaration due 30 January, and tax at source (Quellensteuer) for foreign employees without a C permit: tariff codes, the employer's commission and remittance.
Not yet approved
Built from the law
Swiss expenditure-based (lump-sum) taxation, Besteuerung nach dem Aufwand / imposition d'après la dépense / Pauschalbesteuerung, for tax year 2026. Covers who qualifies (non-Swiss, first Swiss residence or back after 10 years, no gainful activity in Switzerland, both spouses), the federal base (worldwide living costs, at least CHF 435,000, 7x rent or rental value, 3x board and lodging), the control calculation on Swiss-source and treaty-relieved income, the modified lump-sum under seven tax treaties, cantonal minimums and wealth tax (Zug, Geneva, Vaud, Ticino, Valais, Graubünden, Bern; abolished in Zurich, Basel-Stadt, Schaffhausen, Appenzell Ausserrhoden), filing, payment, fines and how the regime ends.
Not yet approved
Built from the law
Switzerland cross-border tax hub for 2026: when a person or company becomes or stops being taxable in Switzerland. Covers the residence tests for individuals (DBG art. 3: domicile, or a stay of 30 days with work or 90 days without) and companies (seat or effective management), arriving (lump-sum taxation under DBG art. 14, tax at source for foreign employees and the subsequent ordinary assessment from 2021), leaving (no exit tax for individuals; hidden reserves and 35% withholding tax when a company moves abroad), non-residents with Swiss income (employment, board fees, mortgage interest, pensions), the 35% Verrechnungssteuer and treaty refunds, and EU social security coordination. Calendar tax year.
Not yet approved
Built from the law
Swiss profit tax on companies for tax year 2026, from the law and ESTV publications. Covers who is taxable (seat or effective management, Swiss branches), the federal profit tax of 8.5% of net profit after tax (DBG art. 68, about 7.83% of profit before tax), how cantonal and communal profit tax is built from a simple rate times multipliers (Zurich 2026 worked through), the taxable base, 7-year loss carry-forward, the participation reduction (10% or CHF 1 million), the STAF measures (patent box, R&D super deduction, notional interest deduction, 70% relief cap), cantonal capital tax, the 15% Pillar Two minimum tax, filing, payment, late interest of 4.0% and penalties.
Not yet approved
Built from the law
Preparing and filing the Swiss VAT return (MWST-Abrechnung, decompte TVA) for tax year 2026. Covers who files (CHF 100,000 worldwide turnover test, foreign businesses, electronic platforms since 1 January 2025), the 8.1%, 2.6% and 3.8% rates, output tax, reverse charge on services from abroad (Bezugsteuer) and input tax, the effective method, the net tax rate method (Saldosteuersatz, CHF 5,024,000 and CHF 108,000 caps) and the flat tax rate method (Pauschalsteuersatz), quarterly, half-yearly, monthly and the new annual settlement with ESTV instalments, the 60-day filing and payment deadline, corrections, default interest of 4.0% and penalties.
Not yet approved
Built from the law
Swiss AHV/IV/EO social contributions of the self-employed and of non-employed persons for 2026. Covers who counts as self-employed, the full rate of 10.0% (AHV 8.1%, IV 1.4%, EO 0.5%) from CHF 60,500, the full sliding scale from CHF 10,100 (5.371%) and the minimum contribution of CHF 530, how the contribution income is found (tax assessment, add-back of own contributions, interest on own capital, rounding), provisional (Akonto) and final contributions, the allowance past reference age, 5% late interest, non-employed contributions by wealth (CHF 530 to 26,500), voluntary BVG and the pillar 3a limits for 2026 (CHF 7,258 / 20% up to CHF 36,288).
Not yet approved
Built from the law
Overview of the Swiss tax system for tax year 2026, from the federal laws on fedlex and the Federal Tax Administration (ESTV). Covers the three levels of income tax (federal, cantonal, communal), residence, the 2026 federal income tax top rate, the 8.5% federal profit tax, cantonal wealth tax, VAT rates and threshold, the 35% withholding tax, AHV/IV/EO rates for the self-employed, lump-sum taxation and filing. Each point links to the 2026 skill that computes it: ch-federal-income-tax, ch-cantonal-tax, ch-corporate-income-tax, switzerland-vat, ch-ahv-iv, ch-lump-sum.
Not yet approved
Built from the law
How employee shares, options, expectancies and phantom (non-genuine) participations are taxed and certified for Swiss direct federal tax purposes, for employers running a plan and for employees who hold one.
Not yet approved
Built from the law
Swiss transfer pricing for 2026. Switzerland has no transfer pricing statute: the arm's length principle works through profit tax (DBG art. 58 para. 1 let. b and c, StHG art. 24) and the 35% withholding tax on hidden profit distributions (geldwerte Leistungen, VStG art. 4 para. 1 let. b). Covers related parties, hidden profit distributions and hidden capital contributions, the ESTV safe-harbour interest rates for 2026 (CHF and foreign currency), service companies (Kreisschreiben 4), the burden of proof, rulings, APAs, MAP (StADG), country-by-country reporting (CHF 900 million), penalties, and the 35% withholding with the gross-up when it is not passed on.
Not yet approved
Built from the law
Company formation and entity choice in Switzerland for tax year 2026, from the Code of Obligations (OR), the Commercial Register Ordinance (HRegV) and the fee ordinance (GebV-HReg). Covers the GmbH/Sarl (CHF 20,000 capital, fully paid in) and the AG/SA (CHF 100,000, at least 20% of each share and CHF 50,000 paid in), sole proprietorships and partnerships, the public deed and the blocked capital account, the Swiss-resident representative, the commercial register fees (CHF 420 for a company, CHF 160 for a partnership, CHF 80 for a sole proprietorship), the 1% issuance stamp duty above CHF 1 million, the CHF 100,000 VAT threshold, bookkeeping, the Zurich notary fee, the six-month approval deadline and the audit thresholds. Trigger phrases: GmbH gründen, AG Gründung, Stammkapital, Aktienkapital, Handelsregister Gebühren, Emissionsabgabe, opting-out. Out of scope (go to the sibling): ch-corporate-income-tax, ch-cantonal-tax, switzerland-vat, ch-ahv-iv, ch-tax-overview.
Not yet approved
Built from the law
Swiss cantonal and communal income and wealth tax on individuals for tax year 2026, from the StHG, the ESTV tables and cantonal sources. Covers how the tax is built (simple tax from the cantonal tariff, times the cantonal, communal and church multipliers), the 2026 multipliers in all 26 cantonal capitals, the Zurich and Zug 2026 tariffs, wealth tax thresholds, deductions that differ by canton (commuting caps, childcare), filing deadlines for Zurich, Zug, Bern, Basel-Stadt, Geneva and Vaud, the 31 December rule when moving between cantons, interest and penalties. Two worked examples: CHF 100,000 taxable income in Zurich city and in Zug city.
Not yet approved
Built from the law