POST /JP

Returns the tax calculation for Legal persons. Returns a string describing the failure condition when unsuccessful.

Sending an empty request will return an HTTP 415 error (Unsupported Media Type). Failure to provide any of the required parameters will result in an HTTP 400 error (Bad Request).

Resource URL

https://api.drtax.ch/TaxCalculator/JP

Resource Information

  • Response formats

    JSON

  • Requires authentication?

    Yes (HMAC-SHA256 based authentication)

  • Rate limited?

    Yes

Parameters

  • key Required

    API key which was given to you after registering for access to the Tax calculator API.

  • language Optional

    Language in which the descriptions of tax calculation are returned. If not provided, the default language is set to English.Example Values: de, fr, it, en

  • basic-data Required

    Contains company basic data for a tax calculation. Either both canton and municipality-of-taxation, or either from zip and headquarter must be provided in order for a request to succeed.

    • tax-yearOptional

      Tax year for which the request is issued. If not provided, a year preeceding the current calendar year will be used.Example Value: 2014

    • cantonSemi-optional

      Canton of Switzerland to which a company headquarter belongs to. This value corresponds to an index in a list returned by the /CantonList service.Example Values: 0-25

    • municipality-of-taxationSemi-optional

      Municipality of taxation.Example Value: Lauperswil

    • zipSemi-optional

      Postal code of the company headquarter.Example Value: 3543

    • headquarterSemi-optional

      Place name of the company headquarter.Example Value: Emmenmatt

    • legal-formRequired

      Legal form of the company. This value corresponds to an index in a list returned by the /LegalFormList service.Example Values: 0-8

    • company-typeSemi-optional

      If the legal form of the company is Limited company, Cooperative, or Limited partnership business entity, this parameter represents the company type. This value corresponds to an index in a list returned by the /CompanyTypeList service.Example Values: 0-10

    • before-taxesOptional

      Whether calculation base is before taxes. If not provided, the default value is true.Example Values: true, false

    • tax-liability-fromOptional

      Start of the taxation period. This value has to be in the following format: YYYY-MM-DD. If not provided, the default value is the first day of the tax year.Example Value: 2014-01-01

    • tax-liability-tillOptional

      End of the taxation period. This value has to be in the following format: YYYY-MM-DD. If not provided, the default value is the last day of the tax year.Example Value: 2014-12-31

  • fiscal-factors Required

    Contains fiscal factors for the tax calculation.

    • taxable-amountsRequired

      Contains amounts that are a subject for taxation.

      • cantonal-profitRequired

        Cantonal profit.Example Value: 1568781.12

      • cantonal-capitalRequired

        Cantonal capital.Example Value: 4347837.25

      • confederation-profitOptional

        Confederation profit.Example Values: 1235843.84

      • at-the-regular-rateOptional

        If the legal form of the company is Limited company and the company type is Holding company, this value represents how much of cantonal profit is at the regular rate.Example Value: 48772.12

    • determining-for-the-rateOptional

      Contains determining for the rate parameters.

      • cantonal-profitSemi-optional

        Cantonal profit.Example Value: 105125.47

      • cantonal-capitalSemi-optional

        Cantonal capital.Example Value: 658871.87

      • at-the-regular-rateSemi-optional

        If the legal form of the company is Limited company and the company type is Holding company, this value represents how much of cantonal profit is at the regular rate.Example Value: 186871.15

    • deduction-for-participationsOptional

      Contains deduction for participations parameters.

      • cantonal-profitSemi-optional

        Cantonal profit.Example Values: 0 - 100(%)

      • cantonal-capitalSemi-optional

        Cantonal capital.Example Values: 0 - 100(%)

      • confederation-profitSemi-optional

        Confederation profit.Example Values: 0 - 100(%)

    • profit-tax-relief-tariffOptional

      If company headquarter belongs to canton Basel-Landschaft, this parameter represents profit tax relief tariff.Example Values: 0 - 100(%)

    • value-of-land-in-canton-minimum-taxOptional

      If company headquarter belongs to canton Appenzell Ausserrhoden, Basel-Stadt, Luzern, Schaffhausen or Valais, this parameter reresents value of land in canton (Minimum tax).Example Value: 987742.52

    • proportional-capitalOptional

      If company headquarter belongs to canton Basel-Stadt, this parameter represents proportional capital.Example Value: 15867.94

    • gross-receipts-of-wholesale-trade-and-manufacturingOptional

      If company headquarter belongs to canton Fribourg, this parameters represents gross receipts of wholesale trade and manufacturing.Example Value: 135747.54

    • other-incomeOptional

      If company headquarter belongs to canton Fribourg, this parameter represents other income.Example Value: 168778.89

    • tax-value-of-rented-propertiesOptional

      If company headquarter belongs to canton Geneva, this parameter represents tax value of rented properties.Example Value: 15887.18

    • tax-value-of-owner-occupied-propertiesOptional

      If company headquarter belongs to canton Geneva, this parameter represents tax value of owner occupied properties.Example Value: 1567787.94

Authentication

Tax Calculator API uses Hash-based message authentication code (HMAC-SHA256) to authenticate your request.

Each request to Tax Calculator API must contain:

  • API Key - used to identify your account,
  • HMAC-SHA256 signature inserted in 'X-Signature' HTTP header - used to verify your request.

To create an HMAC-SHA256 signature you perform hashing of your request with API Secret as the hashing key.

In-detail information on what API Key and API Secret are, where to find them, and how to create a request signature and put it in the request can be found here.

If either of API Key or HMAC-SHA256 signature is not present in the request, the request will be rejected.

Example Request

POST
https://api.drtax.ch/TaxCalculator/JP 

{
  "basic-data": {
    "zip": 3543,
    "tax-year": 2014,
    "municipality-of-taxation": "Lauperswil",
    "headquarter": "Emmenmatt",
    "company-type": 4,
    "canton": 3,
    "tax-liability-from": "2014-01-01",
    "before-taxes": false,
    "tax-liability-till": "2014-12-31",
    "legal-form": 1
  },
  "fiscal-factors": {
    "determining-for-the-rate": {
      "cantonal-profit": 154564,
      "cantonal-capital": 213545
    },
    "deduction-for-participations": {
      "confederation-profit": 10,
      "cantonal-profit": 32,
     "cantonal-capital": 20
    },
    "taxable-amounts": {
      "confederation-profit": 132154,
      "cantonal-profit": 155648,
      "cantonal-capital": 1321354
    }
  },
  "language": "de",
  "key": "55c35523dc19e8.64742828"
}

Example Result

{
  "data": {
    "id": "db5dd7a4-9450-46b0-a123-db3c7b644a87",
    "request-date-time": "2015-08-31T09:28:09.335+0200",
    "attributes": {
      "number-of-days": 365,
      "cantonal-and-municipal-taxes": {
        "total": 18924,
        "profit": 18924,
        "canton-taxes": {
          "total": 11358,
          "profit": 11358,
          "canton": {
            "total": 11358,
            "profit": 11358,
            "description": "Kanton",
            "capital": 0
          },
          "capital": 0
        },
        "description": "Kantons- und Gemeindesteuern",
        "community-taxes": {
          "total": 6867,
          "profit": 6867,
          "community": {
            "total": 6867,
            "profit": 6867,
            "description": "Gemeinde",
            "capital": 0
          },
          "capital": 0
        },
        "church-taxes": {
          "total": 699,
          "profit": 699,
          "church": {
            "total": 699,
            "profit": 699,
            "description": "Kirche",
            "capital": 0
          },
          "capital": 0
        },
        "capital": 0
      },
      "total-taxes": {
        "total": 29030,
        "profit": 29030,
        "description": "Total Steuerbelastung",
        "capital": 0
      },
      "community-tax-rate": {
        "total": 0.3768,
        "community-tax-rate": 0.1884,
        "church-tax-rate": 0.1884
      },
      "marginal-tax-rate": {
        "profit": "21.5%",
        "description": "Grenzsteuersatz",
        "capital": "0.0\u2030"
      },
      "canton-tax-rate": "3.06",
      "direct-federal-tax": {
        "total": 10106,
        "profit": 10106,
        "gross-tax-burden": {
          "total": 11229,
          "profit": 11229,
          "description": "Bruttosteuerbelastung",
          "capital": 0
        },
        "description": "Direkte Bundessteuer",
        "deduction-for-participations": {
          "total": -1123,
          "profit": -1123,
          "description": "Beteiligungsabzug",
          "capital": 0
        }
      },
      "data-before-after-tax": {
        "net-profit-capital-before-tax": {
          "total": 161184,
          "profit": 184678,
          "description": "Gewinn/Kapital vor Steuern",
          "capital": 1350384
        },
        "net-profit-capital-after-tax": {
          "total": 132154,
          "profit": 155648,
          "description": "Gewinn/Kapital nach Steuern",
          "capital": 1321354
        },
        "minus-taxes": {
          "total": -29030,
          "profit": -29030,
          "description": "Abzüglich Steuern",
          "capital": -29030
        }
      }
    },
    "type": "calculation-results"
  }
}
No liability will be accepted for the outcome. Figures are not binding.