Entrepreneurs and shareholders of corporations face the same question every year: How should profits be used? The decision between salary (bonus) and dividends has a significant impact on taxes, social security contributions, and personal pension.
Calculate the prospective profit of your company.
Determine how much of that profit can be used for salaries, dividends, or investments.
Calculate the tax burden for salary and dividend payments.
Take into account double taxation of dividends (on company and private level).
A higher salary increases contributions to AHV, disability insurance, and pension fund.
Dividends lead to savings in social security contributions, but may leave pension gaps.
Check your individual requirements: How important are tax benefits as opposed to a stable pension?
Take into consideration the impact on your private financial planning.
Evaluate your strategy annually to respond to changes in legislation or your financial situation.
As an independent financial partner, smzh ag offers:
Individal advice: We analyze your personal and company-specific situation to develop an ideal strategy.
Tax optimization: We calculate the tax impact and find the perfect balance between salary and dividends.
Pension planning: We ensure that your social security and pension situation is taken into account.
Do you have any questions regarding the optimization of your salary and dividend strategy? Schedule a free consultation with our experts.
We handle questions such as those shown on the right on a daily basis. You don't need to deal with them by yourself – our 360° Check-Up is free of charge and non-binding.
That depends on your personal circumstances. Dividends can be tax advantaged, while salary payments strengthen social security.
As an entrepreneur, you generally need to receive a salary that is in line with the market. Dividends can be obtained in addition to a salary.
A higher salary influences your AHV and pension fund, while dividends have no impact on social security.
At least once a year or in case of meaningful changes in your company or tax situation.
We analyze your situation, calculate the tax and pension-related impact of both options, and develop a tailor-made strategy.
