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.
How can you apply for a refund request?
Online application will be available soon on FTA SuisseTax.