Do you use the full potential for the final preparation of the final statement?

There is rarely a better tax optimization than that in the context of the preparation of annual financial statements. How are you advised?
For entrepreneurs as well as for self-employed persons, each financial annual account represents a new opportunity to optimize your tax burden. This optimization can take place in various ways. On the one hand, a reasonable wage / dividend policy and on the other hand an optimized account planning of the company must be observed.
Although the different tax deductibles vary in cantonal terms, we will show you some possible optimization measures:

  • Status of the company

    If your company has participation in or has increased international activity, the question of a tax-privileged tax status may arise (holding company, mixed company or domiciliary company).

  • Loss offset

    Since losses in Switzerland expire after 7 years, depending on the situation, it is advisable not to make full deductibility (see below) every year, in order to ensure the loss calculation.

  • Deductions

    Depending on the canton, there are different deductible options within the framework of the preparation for final accounts. For example, flat deductions can be made in the annual Statement in the following areas:

    • Flat rate deductions for depreciation (value adjustments for trade receivables).
    • Flat rate deductions for warehouses
    • Flat-rate bases for guarantee provisions
    • Flat-rate bases for research and development provisions
    • Provisions for replacement procurement (tax assessment recommended)


  • Depreciation of tangible assets

    There are various optimization scenarios within the framework of the investment fund. For example, investments in the first year can be depreciated directly or even over the term of the tangible asset. If excess depreciation has been made in the past, depreciation could be dispensed with altogether.

For the shareholders and employees, an appropriate dividend and expense policy as well as the tax-free non-wage services (Half tax subscription, Reka checks, etc.) must also be included in tax planning.

Do you also want to benefit from optimal tax planning? We would be happy to help you. Marcel Lederer is looking forward to hearing from you.