Gesellschaftsformen & Steuern
Schweizerische Gesellschaften - Gründung leicht gemacht
Types of companies
Whatever type of company you choose, starting a Swiss company is quick, unbureaucratic, and inexpensive!
Informationen
Schnelle Gründung
The process of founding a Swiss AG or GmbH goes quickly. If all the documents are available, the founding process takes a maximum of two to four weeks. Registering a sole proprietorship can go even faster.
Unbürokratischer Aufwand
Starting a company in Switzerland merely requires registration in the commercial register. A sole proprietorship, on the other hand, only needs to be registered if its annual revenue exceeds CHF 100,000. Unlike in Germany, there is no special licensing procedure or membership in industry associations or chambers required.
Kostengünstige Gründung
The costs of starting a company are generally less than CHF 3,000 if no extraordinary additional expenses are necessary. However, the costs vary depending on the legal form and the advice required.
Weitere wertvolle Links
An AG, GmbH or sole proprietorship doesn't fit for your needs? You need advice on what type of company suits your project? Simply contact the consulting Team. You can also order our free Handbook for Investors (aargau.services@ag.ch). There you will find additional information and helpful tips.
Taxes in the Canton of Aargau - attractive tax rates guaranteed
Compared to other cantons in Switzerland, Aargau offers particularly generous deduction possibilities for corporate taxes and individual taxes. Your advantage: you benefit from an attractive tax rate! We will be glad to discuss your tax situation with you and put you in touch both with the canton's tax office and, on request, tax experts.
Die Steuern im Kanton Aargau im Überblick
Neugrundüngen
Unternehmen mit Neugründung sind während fünf Jahren von der Mindestbesteuerung befreit. Bei Umwandlungen wird für die Berechnung der Dauer des Bestehens des Personenunternehmens an die Fünfjahresfrist angerechnet.
Mindessteuer
Kapitalgeschellschaften und Genossenschaften entrichten als Mindeststeuer nach § 88 StG (einfache Kantonssteuer)
- 500 Franken für Kapitalgesellschaften
- 100 Franken für Genossenschaften
Gewinnsteuer
Der Kanton Aargau senkt die Gewinnsteuertarife. Ab 2024 gilt der einheitliche Gewinnsteuertarif von 15.1 Prozent.
Vorteile im Aargauer Steuersystem
- Possibility for a “tax ruling”
- Income tax offset against capital tax
- Profit tax deduction of up to 70% for research and development expenses
- Offset of profits from patents up to 90% against profit tax
- Effective marginal tax rates at the company level significantly lower than abroad
- Family-friendly income taxes
- High tax-exempt amounts for wealth tax
- Advantageous full-splitting rate for married couples, something few Swiss cantons offer in this form
- No inheritance or gift taxes for descendants and spouses
Hinweis zur Mehrwertsteuerpflicht
Careful review of the VAT obligation
Foreign companies must find out whether they are subject to VAT in Switzerland. If a company provides services in Switzerland, the company must pay Swiss VAT. Companies that generate less than CHF 100,000 taxable annual revenue within Switzerland are exempt from VAT. For VAT registration and further information, please contact the Federal Tax Administration (FTA).