{
  "_disclaimer": "Sample data — illustrative only",
  "_note": "Designer freelance Lausanne incorporated via Sàrl — salary vs dividend trade-off in canton VD.",
  "company": {
    "legal_name": "Atelier Pixel Sàrl",
    "uid": "CHE-789.012.345",
    "canton": "VD",
    "share_capital_chf": 20000,
    "activity": "Studio de design web"
  },
  "associe_gerant": {
    "first_name": "Camille",
    "last_name": "Rochat",
    "canton_residence": "VD",
    "ahv_number": "756.5544.3322.11",
    "shares_pct": 100,
    "civil_status": "single",
    "dependants": 0
  },
  "income_arrangement_chf": {
    "salary_gross_annual": 84000,
    "lpp_employee_share": 3360,
    "ahv_alv_employee_share": 5712,
    "salary_net_approx": 71500,
    "dividend_declared": 30000,
    "anticipated_tax_pct": 35,
    "dividend_net": 19500
  },
  "expected_treatment": {
    "salary_taxation": "Revenu salarié ordinaire — déclaration cantonale VD",
    "dividend_taxation_federal": "70% imposable (participation qualifiée 100%)",
    "dividend_taxation_vd": "70% imposable",
    "ahv_requalification_risk": "Faible si salaire ≥ 60-80k (marché designer Lausanne)"
  },
  "checks": [
    "Vérifier proportionnalité salaire/dividende",
    "Confirmer rachat LPP optionnel (max env. 11k)",
    "Pilier 3a max 7'056 CHF (salarié avec LPP)"
  ]
}