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Old 08.04.2013, 13:50
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Re: Swiss pensions consolidated summary

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Do you know how AVS contributions are calculated for the owners / shareholders of GmbH?

Do they need to be "employed" by the company they own and pay themselves a minimum salary in order NOT to have their AVS contributions calculated on the basis of their wealth? What is the minimum salary (per couple) as one spouse can be employed and they can be making sufficient AVS contributions in order to meet the quota for a married couple?

Are there any exceptions for entrepreneurs who are setting up a new business so that they are not considered persons without employment that therefore need to pay on basis of wealth? Usually businesses take a few years to make a profit. Do Swiss have any benefits, tax breaks or incentives for new businesses being set up?

Does AVS contribution amount differ from Canton to Canton?

Does one need to pay where one lives or where GmbH is registered?

There is no AVS for shareholders of a business as it is an employment related tax.

I assume you are also active in the company in which case the authorities will expect a salary commensurate with the position in and size of the business to be drawn. So there is a period of grace for owner-managers where you could not pay yourself at all or little but bear in mind you are not insured at all or for very much during that time.

AVS is the same everywhere. It will be paid to the local cantonal AHV authority based on your budgeted declared payroll (quarterly or monthly) and tru-ed up each year.

It sounds like you need to find an accountant that can help you with this stuff and other topics like VAT and tax returns for the company.
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