Editorial: Light and Dark Energy Ltd · Content checked
Start with a consistent company scenario
Use the same legal form, profit and equity assumptions for each location. Note whether the profit amount is before tax, and keep exceptional items visible in your working papers. Comparing figures prepared on different bases can make a rate difference look larger than it is.
The calculator separates the modelled profit-tax and capital-tax components. Review those components rather than relying only on the ranked total. A low headline profit rate does not explain every part of the company result.
Company tax is not the owner’s total burden
A business-owner comparison has another layer: what happens when value reaches the owner. Salary, dividends and the value of the shareholding belong in the personal or structure scenario, with their own assumptions.
Use the structure tool to explore both layers together. It is a scenario model, not a recommendation for how much salary to pay or which legal structure to choose. Do not add or subtract payroll items twice when moving between tools.
Understand the model before acting
Corporate rates are indicative combined rates at cantonal capitals, with representative communal adjustments. Reliefs, capital-tax interactions and owner share valuations are simplified. The tool does not establish eligibility for a preferential regime.
Before incorporating, relocating or distributing profits, verify the tax year and the exact municipality with the official FTA calculator and cantonal authority. Keep business-location requirements, administration costs and the owner’s situation in a separate decision checklist.
Common questions
Can I compare both an AG and a GmbH?
Yes. Select the supported legal form in the company tool and keep the financial assumptions consistent.
Does the company result include my personal dividend tax?
The standalone company comparison does not represent the owner’s full personal burden. Use the structure view to model company and owner together.
Are special reliefs guaranteed?
No. The model cannot determine legal eligibility or confirm an authority’s treatment. Review the relevant rules with a qualified adviser.
Official sources & further checks
These sources support the general explanations. They do not certify the accuracy of our modelled results.