Sole Proprietor vs. GmbH Tax
Rough tax comparison between a sole proprietorship and a limited company.
Net, sole proprietorCHF 105โ000
- Net, GmbH (profit retained)
- CHF 129โ000
- Net, GmbH (all paid out as dividend)
- CHF 97โ395
- Better when paying out everything
- Sole proprietor
Learn more
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Self-Employment in Switzerland: Social Insurance, Taxes and VAT
What freelancers and sole traders must register, insure and set aside.
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Liability, capital, taxes and administration compared.
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When you must register, how input tax works and how the flat-rate method can simplify things.
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