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The income statement compares revenues and expenses to determine a company's profit. It serves to monitor financial performance and aids in decisions for increasing profitability.

Understanding financial metrics such as EBITDA, EBIT, EBT, and annual profit is crucial for assessing a company's performance. These metrics help analyze operational and financial health within the company and across industries.

Unemployment insurance (ALV) in Switzerland provides financial security for employees in case of unemployment and is funded by contributions from employees and employers. One is eligible for unemployment benefits if certain criteria are met; it usually covers 80-90% of the last net salary.

Abschreibungen verteilen den Wertverlust von Anlagevermögen durch direkte oder indirekte Methoden. Beide Methoden erfassen absichtlich die Abschreibungen, um ein klares Bild der finanziellen Lage zu bieten.

The deadline for submitting the tax return in Switzerland mostly ends on March 31 of the following year. You can submit your tax return through trustees, online, or in paper form.

As of 01/01/2023, the Canton of Lucerne has made energy-saving and environmental protection investments tax-adjustable, including solar systems. Investments serving environmental protection are deductible despite an increase in property value.

Inflation is a general increase in prices, which reduces the purchasing power of money. It can arise from a shortage of supply, high demand, or an increase in the money supply.

The definitive tax bill is based on actual income and assets, and is sent after review of the tax return. With this bill, only small amounts are usually due if the provisional bill has been settled.

In Switzerland, a ten-year retention period for accounting records such as business books and audit reports is legally required, with business books also allowed to be stored digitally. However, digital archiving requires demonstrable immutability of the data to meet legal requirements.