Tax Return
The creation of a company is a project that requires a lot of preparation, a bad decision could have an impact on the future of the company...
Read moreBUSINESS CREATION
The creation of a company is a project that requires a lot of preparation, a bad decision could have an impact on the future of the company...
Read moreAccounting and Salary Management
Accounting is a financial data management tool that lets companies and organizations such as associations and...
Read moreVAT RETURN
The value-added tax is an indirect tax collected and perceived by the confederation at different stages of production and distribution...
Read moreAccording to the Swiss law, the word legal entity comprises limited liability companies, limited companies...
Read moreAccording to Swiss law, the term legal entity includes liability companies
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Recruiting a foreign employee can drive growth, fill a skills gap or stabilise a team under pressure. But for a Swiss SME, hiring is not simply a matter of signing a contract: it triggers a series of obligations relating to work permits, payroll, social insurance and, often, withholding tax. The issue is back in the spotlight because cantonal authorities and social security funds are reminding employers of the need to coordinate these procedures from the moment of recruitment. An error in tax liability or a late declaration cannot always be rectified by simply adjusting the salary figure: it can affect contributions, tax deductions, the employee’s social security cover and the compan...
22 July 2026 at 19:05
🚧 This page is currently being revised As part of our commitment to continuous improvement, this page is currently undergoing a comprehensive review to ensure that the information published is accurate, up to date and compliant with regulations. Some of the information previously available m...
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The 3rd pillar is an old-age, survivors' and invalidity pension scheme included in the Swiss constitution. Its main purpose is to supplement 1st and 2nd pillar income. Unlike the 1st and 2nd pillars, the maximum linked 3rd pillar contribution for employees is CHF 6,826 per year, rising to 20...
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Contributing to the 3rd pillar to pay less tax in Switzerland: an essential strategy In Switzerland, tax optimisation is a major issue for many taxpayers. Against this backdrop, the 3rd pillar is a simple, effective and affordable way to reduce your tax burden while preparing for retirement. Thi...
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In Switzerland, housing is more than just a lifestyle choice. Buying or renting a property has major tax implications. This choice not only affects your monthly budget, but also your income tax, wealth, tax-deductible expenses and sometimes your retirement strategy. In this dossier, we help you ...
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🎁 Donation deduction: what you can really deduct from your tax in Switzerland Making a donation is an act of solidarity... but it's also a legally recognised way of reducing your tax burden. In Switzerland, donations to certain organisations can be deducted from your taxable income, provi...
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Working as a self-employed person in Switzerland offers many freedoms, but it also comes with a specific tax framework. Unlike an employee, a self-employed person is taxed on his or her net profits and can deduct a certain number of professional expenses. Optimising your tax position is therefore...
Read moreThe Swiss franc's rise in value against the euro and the dollar: an in-depth analysis The Swiss franc, renowned for its stability and secure value on the financial markets, continues to attract the interest of investors and economists alike. In particular, Switzerland's relatively solid ...
Read moreNFTs, an emerging asset class NFTs, or non-fungible tokens, are radically transforming the digital art and investment sectors. As digital assets registered on a blockchain, they offer the possibility of holding and exchanging unique collections, works of art and virtual real estate in complete s...
Read more1. Definition 2. Inventory 3. Assets / Liabilities 4. Liquidity & Maturity 5. The 5 groups 6. Opening & closing balance 7. Appropriation 8. CO structure 9. Legal forms 10. Summary 1Definition What is the balance sheet? The balance sheet is the fundamental financial statement of any busine...
Read more1Accounting What is accounting? Under Art. 957a CO, accounting forms the basis for preparing the financial statements. It records transactions — the flows arising from the company's economic operations — and the other facts required to present the company's assets, financial position and resu...
Read moreIntroduction to Accounting Manual · General Accounting Introduction to Accounting Fundamental concepts, the balance sheet, inventory and Swiss accounting standards 1. Definition 2. Stakeholders 3. Areas 4. Standards 5. Inventory 6. The balance sheet 7. Opening balance sheet 8. Closing...
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