Tax optimisation: legal tools for companies

Tax optimisation means organising a business legally so that the company does not pay more in tax than it genuinely has to. It is not about getting around the law, but about making well-considered use of the options that the legislation itself offers companies. Let us look at the tools available to almost every entrepreneur. The aim is not to pay as little as possible at any cost, but to pay exactly as much as corresponds to the law and to the company’s real results. That is precisely where the difference lies between responsible optimisation and risky shortcuts.

What optimisation is and what it is not

Legal tax optimisation is based on real business decisions that make economic sense. By contrast, fictitious transactions and contrived steps without any substance may be assessed by the tax administrator as an abuse of law and lead to an additional tax assessment. The line between optimisation and risk lies precisely in whether each step is justified and can be demonstrated.

Working with costs and depreciation

The very foundation of tax optimisation is claiming all tax-deductible costs thoroughly and depreciating assets in a well-considered way. This is exactly where companies most often lose money, when they forget about legitimate costs or record them incorrectly.

• Claiming all legitimate operating costs in full
• Setting up the depreciation of tangible assets appropriately
• Creating statutory provisions for future expenses

Deductions and losses

Companies can make use of the deduction of tax losses from previous years or of special deductions for investment in research and development. These tools can noticeably reduce the tax base in profitable periods, but they come with precisely defined conditions and limits. You should therefore check the current rules for the period in question before relying on them in your planning. Loss deduction and special deductions are among the tools with the greatest potential, but they also require thorough records. Without them, you risk losing part of your entitlement or not claiming it correctly.

Timing and planning

The right timing of income, expenses and larger investments within the tax period plays an important role in tax optimisation. Decisions made thoughtfully and well ahead of the end of the year are usually more advantageous than a sudden attempt to optimise tax at the last minute, when most of the options are already closed.

Legal form and structure

The choice of legal form for the business and the way a group of connected companies is organised also have their own tax consequences. However, any such change should be based above all on business logic and real needs, not solely on the expected tax effect, which could otherwise be called into question.

• Base your decisions on a genuine business reason
• Plan investments and costs with the period in mind
• Document the substance of every transaction

When to bring in an expert

Tax optimisation that is both effective and safe requires a constant overview of current and frequently changing legislation. Working with a tax adviser will help you make full use of the available tools while avoiding risks that might only come to light in a later audit. Good tax optimisation is an ongoing process, not a one-off exercise at the end of the year. Companies that approach it systematically generally have a lower tax burden as well as a better overview of their finances.

Current figures (2026)

Corporate income tax 2026

Taxation of dividends 2026

Figures valid for 2026; check the current wording.

Related articles: Deducting tax losses from previous years, Motor vehicle tax: who pays and how much, Taxation of income from renting out property.

Frequently asked questions

Is tax optimisation legal?

Yes, as long as it uses the options the law permits and is based on transactions with a genuine economic purpose. Only artificial circumvention of the law and fictitious steps are illegal.

When is the best time to deal with tax optimisation?

Ideally throughout the year, and especially before its end, when the timing of income, costs and investments can still be influenced. Last-minute optimisation tends to be limited.