Financial Advisory and Wealth Planning for SMEs and Shareholders in Geneva

In Switzerland’s complex and ever-evolving economic landscape, rigorous financial and tax planning is the foundation of sustainability and wealth optimization, both for SMEs and their shareholder-employees.. In Geneva, where cantonal taxation has specific characteristics, benefiting from expert financial advice is not a luxury but a strategic necessity to maximize opportunities and secure your future.

At RISTER, your fiduciary firm in Geneva, we understand the unique challenges faced by SMEs and their executives. Our mission is to provide you financial advisory services ranging from the daily management of your obligations to advanced optimization strategies. We help you determine the right balance between salary and dividends for shareholder-employees, fully leveraging the tax advantages of professional pension schemes (LPP) and other fiscally efficient wealth planning options, while navigating real estate taxationwhether carried out by the company or the shareholder personally. We also offer key services such as tax domicile election for complete optimization.

Financial Advisory and Wealth Planning: A Necessity for SMEs and Their Shareholders

Life is filled with both predictable and unexpected events that can significantly impact your financial situation. Numerous factors can threaten the reduction — or even the loss — of your wealth. These risks may arise from your professional or entrepreneurial activity, personal situations such as separation or divorce, inheritance conflicts, or the freezing and seizure of assets. Implementing an effective wealth planning strategy is therefore essential to protect and grow your assets.

Anticipating Pension Gaps in Switzerland: Securing Your Retirement

The Swiss pension system, while solid, faces structural challenges — notably the steady and planned decrease in the conversion rate of second-pillar (LPP) pension funds. This trend may lead significant pension gaps, threatening the stability of your future retirement income.

Rigorous financial planning is essential to guard against these uncertainties. It requires a thorough analysis of your overall situation, including your occupational pension (2nd pillar LPP) and your private pension (3rd pillar).

RISTER helps you to:

• Identify pension gaps: Conduct a detailed pension review to measure the difference between your future needs and your expected benefits.

• Bridge these gaps: Implement personalized solutions to complement your professional and individual pension coverage. Several options are available to save more while reducing your tax burden:

  • Occupational Pension (LPP): Optimization of pension buy-ins, which are fully tax-deductible.

  • 1e Pension Plans: These plans allow you, as an entrepreneur or executive, to define your investment strategy according to your personal risk profile, offering great flexibility and freedom in pension fund investment choices, with significant tax advantages.

  • Tied Individual Pension (Pillar 3a): Contributions to the 3rd pillar are tax-deductible from your taxable income, allowing you to build retirement capital while reducing your overall tax burden.

  • Flexible Individual Pension (Pillar 3b): Although less tax-advantageous at the entry stage, the 3b pillar offers high flexibility in withdrawals and can be optimized fiscally under certain conditions.

This approach ensures that your future retirement and financial stability rest on solid foundations, protecting your family in case of death or incapacity to work, and granting you financial freedom when you decide to end your business activity or take early retirement.

Global Tax Optimization: At the Core of Your Financial Strategy

Tax optimization is a key component of any effective financial planning strategy. At RISTER, we help you structure your income and assets to minimize your tax burden while fully complying with Swiss tax law.

• Salary vs. Dividend Ratio for the Shareholder-Employee: For entrepreneurs who are both shareholders and employees of their own company, choosing the best possible ratio between annual salary and dividends distributed by the business is crucial. An optimal choice of this ratio allows for substantial tax savings by avoiding double economic taxation (corporate income tax followed by personal dividend tax) and optimizing AVS/AI/APG contributions. A poor distribution may result in part of the dividends being reclassified as salary subject to social contributions, leading to back payments and penalties.

• Other Tax Strategies: We advise you on deductions, depreciations, provisions, and the most advantageous legal structures for your SME, as well as tax optimizations related to your personal wealth.

Real Estate Investments: A Pillar of Your Wealth and Tax Strategy

Real estate represents a major investment and diversification lever, with specific tax implications for both SMEs and their shareholders.

• Real Estate Owned by the Company: Whether for business premises, income-generating properties, or strategic investments, real estate owned by the company has consequences on corporate income and capital taxes, as well as on VAT if applicable. We advise you on the optimal ownership structure and potential tax efficiencies.

• Real Estate Owned by the Shareholder: For shareholders, personal real estate investments (primary residence, rental properties) are subject to income tax (imputed rent or actual rent), wealth tax, and real estate capital gains tax upon sale. We help you integrate these aspects into your overall tax planning and optimize your real estate portfolio.

Once your financial situation and professional pension planning show no gaps, we guide you through a comprehensive financial approach that includes real estate investment advice, personalized tax advisory aligned with your pension planning, and holistic guidance covering your entire wealth and risk profile.

Our Core Financial Advisory Services at RISTER

Our financial advisory service is built on extensive experience, advanced financial education, and Environmental, Social, and Governance (ESG) criteria. Wealth management in Switzerland carries a tradition spanning over two centuries. RISTER and our banking partners bring strong expertise in both Swiss and cross-border wealth management, as well as private banking services.

Additionally, our wealth planning advisory helps you structure your assets to protect and preserve them for future generations, complementing your tax and estate planning strategy.

RISTER complies with Swiss anti-money laundering laws and applies all legal requirements at all times. RISTER is a member of a self-regulated fiduciary organization (OAR – Fiduciaire Suisse) recognized by FINMA (Swiss Financial Market Supervisory Authority). Our compliance procedures meet the highest national and international standards in the fiduciary and financial sectors. RISTER undergoes an annual audit on Anti-Money Laundering (AML) compliance.
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Our key services:

• Investment advisory: Tailor-made investment strategies (including ESG) for your SME and personal assets, aligned with your individual risk profile.

• Pension planning: Gap analysis and implementation of solutions for 1e, 2nd pillar (LPP), and 3rd pillar (3a and 3b) with tax optimization.

• Wealth management advisory: A holistic approach to structuring, protecting, and growing your assets.

• Real estate advisory: Assistance and tax consulting for property acquisitions by the company or the shareholder.

• Comprehensive financial advisory: A full view of your financial situation for clear and informed decision-making.

• Family protection: Implementation of measures to safeguard your family in the event of unforeseen circumstances (death, disability, or loss of income).

• Wealth planning: Structuring your assets to ensure preservation and intergenerational transmission.

• Bank account opening: Assistance with opening Swiss bank accounts, including private banking services with our trusted financial partners.

• Asset protection strategy: Establishing structures to secure your wealth against financial and legal risks.

• Family holding creation and management: Setting up and managing holding companies to optimize ownership and the transfer of business shares.

• Life insurance advisory: Integrating life insurance solutions into your overall wealth planning strategy.

• Professional and individual pension advisory: Comprehensive expertise in all pension options for entrepreneurs and private individuals.

Secure and optimize your wealth and your SME’s assets in Geneva! Don’t let financial and tax uncertainties impact your future. Contact RISTER today for a personalized consultation and discover how our expert financial advisory can help you build a solid and sustainable strategy.