Do I need to file business income and expenses

Hello,

I am the Managing Director of a business, an  LLC,  I founded with my father in Switzerland.  I have less than 3% of the business and an employment contract.  

 

As Managing Director I make all business decisions around the company and manage finances (with appropriate governance).

 

Do I file as an employee or do I need to also file business income and expenses.

 

Thanks, 

Charles