Corporate income tax returns are filed with the canton within the deadline it sets; extensions can generally be requested.

VAT liability starts at CHF 100,000 worldwide annual turnover (CHF 250,000 for non-profit sports and cultural associations and charitable institutions).

Foreign companies must register for VAT within 30 days of their liability starting and appoint a Swiss tax representative.

Deadlines differ by canton; check the cantonal tax office.

Business

Switzerland — Business: Annual Compliance

Swiss companies file corporate income tax returns with the canton, within the deadline the canton sets, and an extension can generally be requested; deadlines differ by canton, so check your cantonal tax office. A company domiciled in Switzerland, or supplying goods or services there, becomes liable for VAT once its worldwide turnover reaches CHF 100,000 a year, with a CHF 250,000 threshold for non-profit sports and cultural associations and charitable institutions. Foreign companies must register for VAT within 30 days of their tax liability starting and appoint a tax representative with a residence or business in Switzerland. Company law deadlines for the general meeting and accounts are in the Code of Obligations.

VerifiedGovernment / official sourceFederal Tax Administration (ESTV); KMU Portal (SECO)Last reviewed: 2026-10-23

Why this matters

Swiss compliance isn't a single annual filing but several parallel deadlines (AGM, tax return, VAT, Commercial Register updates) run by different authorities — most small companies use a local fiduciary (Treuhänder/fiduciaire) to track and manage this calendar rather than risk missing one.

Key facts

Corporate income tax returns are filed with the canton within the deadline it sets; extensions can generally be requested.
VAT liability starts at CHF 100,000 worldwide annual turnover (CHF 250,000 for non-profit sports and cultural associations and charitable institutions).
Foreign companies must register for VAT within 30 days of their liability starting and appoint a Swiss tax representative.
Deadlines differ by canton; check the cantonal tax office.

Steps

Hold the AGM within 6 months of year-end — Approve annual accounts and, if applicable, distribute dividends.
File corporate tax return — Submit federal/cantonal corporate tax return within the deadline, requesting extension if needed.
File periodic VAT returns — Maintain the applicable quarterly or semi-annual VAT filing schedule if registered.
Update Commercial Register promptly — Report any change in directors, address, or capital as it happens, not just annually.
Engage a fiduciary if needed — Many small companies retain a local Treuhänder/fiduciaire to manage the full compliance calendar.

Costs

VAT registration threshold: CHF 100,000 annual worldwide turnover

Common mistakes

Assuming one national tax-return deadline — each canton sets its own.