Finance

Securities are an effective capital investment for surplus corporate funds because they offer higher returns than cash or bank accounts. They include stocks, participation certificates, and bonds, each with different rights and risks.

Waiving salary is possible in joint-stock companies and limited liability companies, but obligations such as minimum social security contributions still exist. An alternative to salary could be dividends, however, this entails the problem of double taxation.

Since 2008, SMEs in Switzerland can opt out of having an audit office (Opting-Out), which saves costs but requires more intensive credit checks by lenders. Despite the risk to lenders and suppliers, this approach is often chosen because the cost factor predominates.

The private portion for business vehicles can either be determined effectively through a logbook or as a flat rate of 0.8% of the purchase price per month. This amount is treated as AHV-liable salary and taxed.