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.