Social insurance and payroll accounting for SMEs in Switzerland The basics of social insurance obligations Payroll accounting in Switzerland is subject to a complex set of social insurance obligations. Companies must take out and administer various compulsory insurance policies, the contributions for which are divided between the employer and employee. The central social insurance schemes include AHV/IV/EO (old-age and survivors' insurance, disability insurance, income compensation scheme), unemployment insurance (ALV), accident insurance (UVG) [...]

Taxation of natural persons in the Canton of Schwyz Scope: Natural persons with tax residence or domicile in the Canton of Schwyz Legal basis: Tax Act of the Canton of Schwyz (StG SZ), Federal Direct Federal Tax Act (DBG) Tax liability in the Canton of Schwyz Tax liability in the Canton of Schwyz is based on the principles of Swiss tax law. The canton levies both cantonal taxes and

Corporate taxation in the canton of Schwyz 2026 Key tax data Profit tax rate: 1.95% (simple tax) Capital tax: 0.003% of equity (minimum CHF 100) Effective total tax burden: from 11.75% including federal tax STAF instruments: patent box 90%, additional R&D deduction 50%, relief limit 70% System of corporate taxation The taxation of legal entities in the canton of Schwyz follows Switzerland's three-tier system with federal, cantonal and communal levels. The cantonal profit tax

VAT Switzerland: How VAT works (2026) The current VAT rates in Switzerland are 8.1% (standard rate), 3.8% (special rate for accommodation) and 2.6% (reduced rate for everyday goods). According to the Value Added Tax Act (MWSTG), companies with an annual turnover of CHF 100,000 or more are liable for tax and must submit their VAT return within 60 days of the end of the quarter. In this article you will learn how