Underperforming companies can claim a refund of the corporate fee under three conditions:
- The corporate fee owed has been paid.
- With a total turnover of less than CHF 1 million (in the assessment year), the company belongs to tariff category 1 or 2.
- The company has recorded a profit of less than ten times the corporate fee for the assigned tariff category (tariff category 1: CHF 1600 or tariff category 2: CHF 2350) or a loss in the financial year for which the corporate fee was levied.
Under the provisions applicable from 1.1.2021, a refund request for the corporate fee can be made in 2022, once the 2021 financial statement has been finalized. Applications must be made within the 5-year limitation period.
How do you apply for a refund?
You can submit the refund application on ePortal.
