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14.3. Calendar of Important Compliance Events

Fiscal Year

The fiscal year for companies is their financial year.

Filing Deadlines and other Important Compliance Events

The following chart summarizes the obligations of Swiss taxpayers with respect to payment dates and deadlines in Switzerland.

Tax Return Filing

The annual corporate income and capital tax return must be filed together with the financial statements and documents that might be relevant in connection with the tax payer’s tax liability (e.g. deprecation list, payments to members of the board of directors, etc.).

Annual General Meeting

Companies incorporated under the laws of Switzerland are required to hold an annual general meeting within 6 months after the end of the respective financial year. Usually the shareholders shall be notified at a minimum number of days prior to the annual general meeting. In case all shareholders agree this notification procedure is not required.