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Switzerland Fact-File Part 2:
Individual Business Domestic Taxation

2.5 Switzerland Husband and Wife Partnerships

Special Rules Governing Husband and Wife Partnerships or Companies

The Swiss tax system taxes a couple together in terms of assessing income for tax purposes. New tax breaks for married couples were introduced in 2009, to iron out differences in the treatment afforded to married couples, as opposed to single people or unmarried couples who live together. An additional tax allowance of CHF2,500 is now granted to married couples to address this issue.

Where a sole proprietor is in business, he or she may employ their spouse and pay them a wage or salary, but must pay social security contributions and deduct tax as they would for any other employee. So a husband, say, could be self-employed (sole proprietor) and his wife could be an employee of his business. The taxation position would not change, but the sole proprietor would be able to claim deductible business expenses, including the cost of his wife’s remuneration.

If a limited company is established, then both spouses may be directors of such an entity.


 

Introductory Guides

Brief, clearly written summaries with links to relevant sections of the Fact-File. The Fact-File itself is linked in full below.

 

Fact-File

Part 1: Switzerland Business Formation for Individuals

  1. Switzerland Individual Business Structures
  2. Switzerland Individual Business Registration
  3. Switzerland Individual Business Registration Cost
  4. Switzerland Individual Business Licensing
  5. Switzerland Foreigners in Business
  6. Switzerland Business Organisations
  7. Switzerland Business Accounting
  8. Switzerland Family Business Ownership
  9. Switzerland Venture Capital
  10. Switzerland Individual Business Franchises

Part 2: Switzerland Individual Business Domestic Taxation

  1. Switzerland Individual Business Tax Residence Rules
  2. Switzerland Permanent Establishment
  3. Switzerland Individual Income Tax Rates and Bands
  4. Switzerland Personal Allowances and Business Deductions
  5. Switzerland Husband and Wife Partnerships
  6. Switzerland Partnership Income Taxation
  7. Switzerland Limited Companies Income Taxation
  8. Switzerland Business Profit Retention
  9. Switzerland Business Losses
  10. Switzerland Value Added Tax (VAT)
  11. Switzerland Individual Business Capital Gains Tax (CGT)
  12. Switzerland Individual Business Other Taxes
  13. Switzerland Individual Artists Royalties
  14. Switzerland Individual Business Tax-Efficient Profit Distribution

Part 3: Switzerland Individual Business International Taxation

  1. Switzerland Individual Business International Tax Liability
  2. Switzerland Individual Business Withholding Taxes
  3. Switzerland Double Tax Treaties

Part 4: Switzerland Individual Business Tax-Efficient Structures

  1. Switzerland Individual Business Tax-Efficient Structures
  2. Switzerland Individual Business Trusts and Foundations
  3. Switzerland Individual Business for Non-Residents
  4. Switzerland Individual Business use of Offshore
  5. Switzerland Controlled Foreign Corporation (CFC) Rules
  6. Switzerland Personal Estate and Inheritance Planning

Part 5: Switzerland Small Business Incentive Programs

  1. Switzerland Small Business Support Schemes
  2. Switzerland Training Incentive Schemes
  3. Switzerland R&D Tax Credits
  4. Switzerland Individual Business Tax Holidays

Part 6: Switzerland Individual Business Employment Issues

  1. Switzerland Individual Business Employer Responsibilities
  2. Switzerland Employment vs Self-Employment Tax Issues
  3. Switzerland Apprenticeship and Work Experience Schemes
  4. Switzerland Employee Dismissal Rules
  5. Switzerland Business Owner Employment and Invoicing Rules

Part 7: Switzerland Business Owner Welfare and Lifestyle

  1. Switzerland Business Social Security
  2. Switzerland Business Domestic Pensions
  3. Switzerland Offshore and International Pensions
  4. Switzerland Individual Business Healthcare
  5. Switzerland Individual Business Banking Services
  6. Switzerland Education
  7. Switzerland Individual or Business Leaving Switzerland
  8. Switzerland Domestic Real Estate
  9. Switzerland International Real Estate