Finance

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.

Loans from corporations to shareholders are tricky in terms of commercial and tax law and can lead to legal consequences. Optimal contract design and expert advice are crucial to minimize risks.

In Switzerland, private use of company cars is accounted for in wages or directly deducted, thus affecting social contributions and taxes. Both methods have specific advantages and disadvantages regarding administrative effort and burden for employees.

In Switzerland, customer gifts may be accepted with consideration for appropriateness and transparency. Gifts should meet ethical and legal standards and must not constitute improper influence.

Bitcoin raises complex accounting issues in Switzerland, being treated according to the standard as either an intangible asset or current asset. Different standards such as CO, IFRS, and SWISS GAAP FER allow for different valuation approaches.

The OECD's AIA program facilitates the global exchange of financial information to combat tax evasion. It obligates financial institutions to share data about foreign accounts with tax authorities.

The affordability calculation ensures that buyers in Switzerland can sustain their real estate financing in the long term. It analyzes income, expenses, interest rates, and equity to prevent financial overburdening.

In Switzerland, the acquisition of residential property is usually financed through a mortgage, with both direct and indirect amortization options available. These repayment methods differ in financial impacts and pension scheme integration.

Before lending money, clear written agreements regarding the amount, interest, and repayment terms should be made to avoid misunderstandings. A detailed loan agreement secures the financial transaction and the tax obligations.