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Due diligence is the thorough examination of a company for sale and affects the price as well as other sales conditions. It includes legal, financial, and business aspects and often involves experts.

Capital gains from private crypto management are tax-free, while commercial trading is subject to taxation. The distinction is made based on criteria such as transaction volume and holding period.

Cryptocurrencies have different impacts on income tax: private capital gains are tax-free, business profits are taxable. Income in the form of cryptocurrencies must be declared as taxable income.

Cryptocurrencies must be declared in the tax return; the method varies depending on the canton. Official exchange rates are taken from special rate lists of the ESTV.

Expenses such as travel costs can be passed on as pass-through items without charging value-added tax. Pass-through items do not affect profit or business assets.

Expenses can be charged with net amount (more cost-effective for customers, no profit for provider) or gross amount (more expensive for customers, covers provider's expenses). Both methods allow deduction of input tax, although final costs for customers differ.

Expenses must be recharged to customers at the value added tax rate of the service provided, regardless of the tax rate paid. Medical expenses directly associated with the service are not subject to value added tax.

Expenses such as travel costs are included in the value-added tax and must be billed on according to the respective valid tax rate. The article explains how to handle value-added tax and emphasizes that costs itemized separately are also subject to value-added tax.

Switzerland ranks 20th in the global comparison of tax systems and 7th in Europe, but still has potential for improvement, particularly through digitalization. According to the study "Paying Taxes 2019", the focus is on tax simplicity and increased efficiency through online platforms.