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2024 introduces significant adjustments to Switzerland's occupational pension scheme, including a retirement savings start at age 25 and adjustments to the coordination deduction. Key reforms aim to make retirement provision fairer, especially for part-time workers and low-income earners.

Companies in Switzerland must ensure accurate accounting records when acquiring securities (<20% voting rights) or participations (>20% voting rights). Participations use account 1480, securities account 1400, with Jens account like bank account 1020.

The choice of legal form is central to startup creations in Switzerland and influences management, liability, and taxes. Legal forms such as the sole proprietorship offer simplicity, while the AG (public limited company) provides protection through limited liability.

Overcapitalization occurs when companies hold more capital than they can efficiently utilize, which can affect their profitability and liquidity. Through careful capital requirements planning and debt management, firms can avoid overcapitalization and secure their financial health.

Der Eigenmietwert, ein umstritten konzipiertes fiktives Einkommen für Eigenheimbesitzer seit 1934, bleibt trotz neuer Abschaffungsbestrebungen bestehen. Diese Steuer trägt zu staatlichen Einnahmen bei, jedoch gibt es Kritik und Debatten über dessen Gerechtigkeit und Auswirkungen auf den Tourismus.

Cash flow is an important financial metric that shows the actual money movements of a company and is essential for liquidity analysis, financial planning, investment evaluation, and business valuation. It provides a clear insight into the financial health of a company, unaffected by accounting adjustments.

A voluntary disclosure in Switzerland allows for the subsequent disclosure of undeclared income to avoid criminal consequences, but only once and under specific conditions. Completeness, unawareness of prior information from the authorities, and payment of back taxes are essential for a penalty-free resolution.

Filing a tax return in Switzerland is mandatory for apprentices and continuing education participants; relevant costs such as educational materials can be deducted. Tips include collecting receipts, adhering to deadlines, and using online tools.

Companies must adapt their legal structures according to merger law, where merger, division, transformation, and asset transfer are key methods. These restructurings help to respond effectively to economic changes.