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Federal rate of 8.5%, cantonal share and municipal coefficient: a step-by-step calculation of the profit tax of a Fribourg SA, with worked examples in CHF.
28 October 2026

SA (public limited company): CHF 100'000 share capital, of which CHF 50'000 paid in. Sarl (limited liability company): CHF 20'000 fully paid in.
23 October 2026

Typical case of a Fribourg Sarl with CHF 480,000 turnover: calculation of the VAT due under the effective method and under the net tax rate method.
21 October 2026

Registration in the commercial register is mandatory from CHF 100 000 of turnover. Thresholds, procedures in FR, VD, GE, costs and obligations.
16 October 2026