Lohn- und Dividendenbezugsstrategie

In the case of salary and dividend payments, in addition to tax optimization, it is particularly important to take into account the balanced protection of the working owner. To this end, an appropriate salary should be defined and insured for old age, disability and accidents in line with personal needs.

Dividends are generally subject to income taxation. If a qualified participation of at least 10 percent is held, taxation is privileged (70 percent by the federal government / diverging in the cantons). Dividends are generally not subject to social security contributions, provided that the remuneration is deemed to be in line with the market or the dividends are not excessive (up to 10% of the taxable value). However, if this is not the case, the social security authorities can reclassify part of the dividend as salary and levy social security contributions on it.

This depends on the specific circumstances. Staggering the dividend is generally advantageous in terms of annual tax progression. If, for example, a purchase into the pension fund or major building maintenance is planned in the relevant tax year, a one-off larger dividend may also be worthwhile.