Refunds

Refund until 2020

Underperforming companies can claim a refund of the corporate fee under three conditions.

  • The corporate fee owed (CHF 365) has been paid.
  • The company belongs to the lowest tariff category (total turnover between CHF 500,000 and CHF 999,999).
  • The company has recorded a profit of less than ten times the fee (CHF 3,650) or a loss, in the year for which the invoice was issued.

A refund request for the 2019 fee can be applied, once bookkeeping for 2019 was finalized. Which is 2020 at the earliest. A refund request for the 2020 fee can be applied in 2021 at the earliest.

How can you apply for a refund request?
Application is only available on FTA SuisseTax. Get a new power of attorney which relates to company taxes RTV (UA RTV) unlocked on ESTV SuisseTax under "Administration - Manage powers of attorney" and you can submit the application quickly and easily online. 

 

Refund from 2021

Underperforming companies can claim a refund of the corporate fee under three conditions:

  • The corporate fee owed has been paid.
  • The company had a turnover of less than one million Swiss Francs in the financial year for which the corporate fee was levied.
  • The company has recorded a profit of less than ten times the corporate fee for the assigned tariff category (tariff category 1: CHF 1,600 or tariff category 2: CHF 2,350) 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 FTA SuisseTax. Activate a power of attorney for the corporate fee RTV (UA RTV) on ESTV SuisseTax under "Administration - Manage power of attorney" to submit the application quickly and easily online.

 

Last modification 05.05.2020

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