calculate_company_tax
Compute corporate profit and capital tax for Swiss legal entities and rank locations by tax burden to find the most favorable canton.
Instructions
Profit and capital tax for a company (GmbH, AG or similar).
Pass a canton code, 'capitals' or 'switzerland' as location to rank
places, which is the usual reason to ask: cantonal profit tax rates for
legal entities differ by a factor of roughly two across Switzerland.
Input Schema
TableJSON Schema
| Name | Required | Description | Default |
|---|---|---|---|
| top | No | When ranking locations, how many to return per end. | |
| language | No | de | |
| location | Yes | Tax location id, postal code, municipality name, canton code, 'capitals' or 'switzerland'. | |
| tax_year | No | ||
| total_assets | No | Balance sheet total, CHF. Some cantons need it for the capital tax. | |
| share_capital | No | Nominal share capital, CHF. Defaults to taxable_capital. | |
| taxable_profit | Yes | Taxable profit, CHF. | |
| taxable_capital | Yes | Taxable capital (equity), CHF. | |
| patent_box_relief | No | Combined patent box, R&D and equity-interest relief, CHF. | |
| profit_before_taxes | No | True if taxable_profit is stated before tax is deducted. | |
| taxable_profit_federal | No | Federal taxable profit if it differs from the cantonal figure. | |
| participation_net_profit | No | Net profit from qualifying participations, for participation relief. |
Output Schema
TableJSON Schema
| Name | Required | Description | Default |
|---|---|---|---|
No arguments | |||