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Every taxpayer is required to file a tax return for each tax period. Tax returns must be complete, accurate and submitted within the applicable deadlines. While the tax return is not a tax planning tool in itself, it forms the basis on which the tax authorities assess and tax the taxpayer.
RSM Switzerland supports companies with the preparation, review and filing of Swiss tax returns, ensuring consistency between tax planning, accounting information and the data reported to the tax authorities.
The role of the tax return in corporate taxation
The tax return reflects the company’s tax position for a given tax period. It translates the tax strategy and planning decisions taken during the year into concrete declarations submitted to the tax authorities.
Errors, omissions or inconsistent presentation may result in:
- rejection of deductions;
- adjustments by the authorities;
- unnecessary disputes or audits.
Importantly, tax authorities will not grant deductions that have not been claimed in the tax return.
Preparation and review of Swiss tax returns
Accurate and consistent tax filing
We prepare and review Swiss corporate tax returns to ensure:
- completeness and accuracy of declared information;
- correct application of deductions;
- alignment with Swiss tax rules and administrative practice.
Depending on the complexity of the company’s situation, the involvement of experienced tax specialists can significantly reduce risks and improve the quality of the filing.
Alignment with tax planning and accounting
The tax return completes and reflects the tax planning and strategy defined upstream. It should never undermine structures or positions that have been carefully put in place.
For this reason, it is essential that the tax advisor responsible for planning is also involved in the preparation or at least the verification of the tax return. This ensures a consistent and robust approach towards the tax authorities.
Identification of risks and opportunities
The preparation of a tax return gives our specialists a comprehensive overview of other aspects of the company’s situation, such as:
- Dividend income and capital gain on participation sales
- donations and specific expenses;
- accounting entries and financial statements;
- real estate holdings and transactions;
- VAT and other indirect taxes;
- specific or special taxes.
This holistic view enables us to advise on tax strategy, highlight potential risks and identify areas requiring attention or further analysis.
Tax representation and communication with authorities
Representation by proxy
We primarily provide tax return services to clients for whom we also act in a capacity of tax representation. Tax representation by proxy at our address allows us to:
- act as the first point of contact with the tax authorities;
- manage correspondence efficiently;
- avoid delays caused by missed deadlines or requests.
This approach provides comfort and administrative efficiency for companies and management teams.
How RSM Switzerland supports you
RSM Switzerland assists companies with:
- preparation and filing of Swiss corporate tax returns;
- independent review and verification of tax returns prepared internally or by third parties;
- tax representation before the authorities;
- coordination with corporate income tax, tax expense and tax audit matters where relevant.
Our teams work in an integrated manner to ensure consistency across tax compliance, financial reporting and interactions with tax authorities.
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