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While corporations, as legal entities, are given their own legal personality and are thus taxed as a separate taxable entity, there are companies that are not taxable as such. These include partnerships and general or limited partnerships.


Sole proprietorships, general partnerships and limited partnerships are not legal entities and are therefore not taxable as companies. Therefore, each sole proprietor and partner must pay tax on their personal and business assets as a whole and not separately.

The income of sole proprietors and partners consists of the remuneration from the business and the other income and is taxed at the federal, cantonal and municipal level. The income from the enterprise consists of the enterprise's profit, wages paid and interest received. Any losses of the business as well as prime costs can be offset against the income of the sole proprietors and partners.

The business assets are credited to the sole proprietors on a pro-rata basis equal to the income. Private and business assets, however, are only subject to cantonal and communal taxes.

Depreciation & Provisions

Expenses of the business can be deducted from income. It should be noted that investments (vehicles, machinery, etc.) are only deductible as expenses spread over several years as depreciation. The depreciation rates vary and are annually between 3% and 45%. Depending on the type, provisions for possible risks are also deductible.


Losses from seven previous fiscal years can be deducted from taxable income, provided they have not already been taken into account in the calculation of taxable income for the previous years.

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