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Payroll accounting is one of the most important but also most complex tasks in a business.

The liquidation of a company in Switzerland is a legally regulated process that occurs in several phases.

The decision whether to manage accounting internally or to outsource it depends on various factors.

Accounting is one of the most important but also time-consuming tasks of a business.

From 2025, in Switzerland, missed payments into pillar 3a can be made up retrospectively for up to ten years, offering particularly high earners tax advantages. There is criticism from the SP, which believes that mainly higher incomes benefit; additionally, tax shortfalls are expected.

Revisions serve to review financial reports and business processes and increase transparency and trust. They are especially needed for annual financial statements and are required by law.

The reference tax is a special value-added tax in Switzerland for foreign services, relevant when the provider is not locally subject to VAT. Private individuals must declare and pay this themselves if services exceed CHF 10,000 per year.

The board of directors of a Swiss corporation leads and supervises the company, determines its strategic orientation. It is elected by the general meeting of shareholders and bears responsibility for major corporate decisions.

The usufruct in Switzerland allows the use of property without possession, regulated in the Swiss Civil Code Art. 745 et seq. It is tax-relevant, with the usufructuary declaring income and assets.