GMBH - How do Dividend payout works? Tax cost

Taxes
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I’m based in Zug and have the chance to start a GMBH here now for a IT contracting position that will be running for 2 years initially in Zurich.

I have two choices. I can either do this under my own GMBH(I will set it up now in that case) and bill the payroll agency for the full hourly rate or work for a payroll agency as their employee and get paid an all inclusive rate, where they take care of my social costs and has a very small minimum cut they take themselves and they I pay regular taxes for my high salary.
Now I want to understand what is the most profitable option for me and what is best for tax optimization?

To help me further in my decision, I want to understand how the dividend payout works in Switzerland?(or any other one time payout of company gains)
If I have my GMBH for example and try to keep my monthly salary a bit lower and save 6000chf each month in my company account. (retained gains)
Then one time per year I want to pay out a large lump sum of money(which I think you call “Dividend” here in Switzerland)
How high is the tax percentage of that one time per year dividend payout of lets sat 50 000chf?
How much of those 50 000chf ends up in my personal account after taxes are paid?

Example:
Amount that I can invoice my client(payroll agency) and get paid per month: 18000 CHF x 11 months(I have 1 vacation month per year) = 198 000 CHF
Salary paid to myself: 13000 CHF x 11 months = 143000 CHF
Retained earnings: 5000CHF x 11 months = 55000 CHF

I choose to do a dividend payout of 50000chf one time per year. How big of a % is the tax on this amount?
How much money of this payout will end up in my personal bank account after taxes are paid?

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not an expert, but there’s a reduced (income) tax (‘teilbesteuerung’) on dividends if you own 10% or more of the company. you pay 70% for federal tax and 50%-80% depending on canton. normal withholding tax also applies, of course.

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Thanks for answering. Yes I have read similar answers and other different answers, but nothing that makes it clear.
I just can’t grasp what the total tax would be in my example of 50 000chf dividend payout.

As far as I have been calculating and I can not see why I would even bother with a GMBH, since it seems to me that the finances would not even be beneficial to me.
It seems to me that I might as well just work directly under the payroll agency.
I hope I’m wrong, because I do like the idea of working under my own GMBH.

4

You can use the federal tax calculator for that: https://swisstaxcalculator.estv.admin.ch

Click on “Detailed calculation: add deductions”. There, you can declare “Investment income” and “of which from participations” (which is the case for your own GmbH). The calculator will apply the privileged taxation (50% of normal taxes for canton Zug, 70% for federal taxes) to this amount.

Also note that you first have to pay profit tax on profits. You can also use the calculator for that: Cookie Not accepted
However, you save the AHV & ALV contributions (~12%) for dividends.

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