Good morning, I just incorporated my own commodity trading Sàrl in Geneva and I have few doubts for which I received different answers from different people I asked to.
First of all, being a business I can run myself from home, I would like to sing a sub-lease agreement between myself and my company for a room of my apartment, to be able to deduct a certain amount (+ other charges and internet as lumpsum) from company income.
While asking the Régie, they told me that I am free to add the name of my company to the mailbox, however we cannot sign a sub-lease contract since this would change the "purpose of the apartment" from home to business; this is apparently true and there is a clause in the original rent contract (even if not specifying only for one room).
Can I still put the rent of the room as a cost for the company, even without a formal contract? Is there another way on how to do it?
Second question concerns the salary and social charges.
I am the director of the Sàrl, and the only one working for it - while there is another partner supporting me owning 50% of the shares. In the meantime, I am also employed at 100% in another company.
Do I need to pay myself a salary? And what about AVS and other social charges obligations?
There's no need for a contract for the use of your home. My accountant advised me how much I could reimburse myself from the company for the use of a room plus associated expenses.
You are not obliged to pay yourself a salary. If you do, you must deduct social contributions.
I don't think I ever declared the reimbursement. Whether I was supposed to, I don't know. Being a reimbursement rather than payment, I suspect not, but it's not a huge amount.
You really should consult an accountant for confirmation.
You'll end up spending far more on accountants that you can ever hope to receive and then on top of this, there is a high chance you'll have the tax people on your back as they may decide 1 room is worth less than you think.
So you really should consider, is it worth dicking around for Chf 5/6k per year as an expense to the company to save a few hundred, if that, in tax.......
I somewhat doubt it, depends a little on your turnover and what the state will allow, probably not more than about Chf 500.-- for a room in a private appartment, if that, but i'm sure you know best