5 tax tips for Swiss SMEs 2026

The Swiss tax landscape offers SMEs numerous planning opportunities. Here are five proven strategies you should use in 2026.

1. Build provisions

Provisions for uncertain liabilities are a proven way to reduce taxable profit. Check which risks are realistic for your company – from warranty obligations to pending legal disputes.

2. Make optimal use of depreciation

Use declining-balance depreciation for movable fixed assets. It allows higher depreciation in the first years and thus lowers taxable profit when it is highest.

3. Maximise pension contributions

Contributions to the tied private pension (pillar 3a) are tax-deductible. For 2026 the maximum amount is CHF 7'056 for employees. Make full use of this scope.

4. Carry forward losses

Swiss companies can carry losses forward for seven years. Make sure your accounting records all losses correctly and that they are claimed at the right time.

5. Investment deduction

The investment deduction allows you to deduct up to 10% of taxable profit (max. CHF 50'000) additionally if you invest in education or research.

Conclusion

Proactive tax planning pays off. With Finius you automatically keep all relevant deadlines and optimisation opportunities in view. Arrange a free initial call to discuss your individual tax strategy.