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We provide insight and advice on business-related topics such as accounting practices and tax optimization. Our specialists share their experiences and solutions to financial and business challenges.

Taxes and causal charges – What is the difference?

In Switzerland, there are many fees, levies, and taxes that are often used as synonyms but must be clearly differentiated legally. Taxes are without compensation, while causal levies such as fees or preferential charges are direct compensation for services rendered.
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Taxation in cohabitation

Marriage or living together in concubinage? Both options have tax and legal consequences that should be considered before making a decision.
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The BVG conversion rate is to be reduced to 6 percent.

The current BVG conversion rate of 6.8% is set to decrease to 6% following a decision by the National Council. This change affects the annual pension paid from the accumulated pension fund savings.
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Saving Taxes 2021: Year-End Tips

Learn how you can still save taxes in 2021 by contributing to the pension fund, investing in the third pillar, or using educational and donation deductions. Use the year-end tips effectively to minimize your tax burden.
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Zero-sum game: The break-even analysis

The break-even analysis allows entrepreneurs to determine the sales point at which costs and revenues are equal in order to ensure that the business becomes profitable. It helps in determining the necessary sales volume and price for products but reaches its limits with inaccurate cost estimations or a wide variety of products.
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New maximum amounts for tied self-provision pillar 3a

Pillar 3a in Switzerland is used for supplementary retirement provision, where contributions are tax-deductible. The maximum allowable contributions are set annually by the Federal Office for Social Insurance.
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Death and Taxes: Final Tax Return, Estate Inventory, and Share of the Inheritance Act

The death of a person quickly brings about tax obligations, including the final tax return and the recording of the estate. Survivors must fill out various forms and submit them to the tax authorities.
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Tax prepayments

Late tax payments incur default interest, while advance payments can earn compensation or balancing interest. Especially for legal entities, advance payments can reduce business expenses through interest income.
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Risk Management: The Most Important Types of Business Risks

Entrepreneurs face various risks such as operational disruptions, competition, reputation and financial problems. They must be prepared to manage these risks through early detection and preventive measures.
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