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Companies use key figures such as profitability, liquidity, and security ratios to measure success. These key figures assess various aspects such as efficiency, liquidity, and financial risks.

Pillar 3a in Switzerland is used for supplementary retirement provision, where contributions are tax-deductible. The maximum allowable contributions are set annually by the Federal Office for Social Insurance.

The death of a person quickly brings about tax obligations, including the final tax return and the recording of the estate. Survivors must fill out various forms and submit them to the tax authorities.

Late tax payments incur default interest, while advance payments can earn compensation or balancing interest. Especially for legal entities, advance payments can reduce business expenses through interest income.

Entrepreneurs face various risks such as operational disruptions, competition, reputation and financial problems. They must be prepared to manage these risks through early detection and preventive measures.

Declaration errors allow for a one-time penalty-free self-disclosure, similar to the get-out-of-jail-free card in Monopoly. Incorrect information can lead to back taxes and fines, except in the case of the first self-disclosure.

Swiss pension funds use benefit primacy (pension based on the last salary) and contribution primacy (pension based on capital) for pension calculation. In the case of benefit primacy, a percentage of the last salary is paid out as a pension, while in contribution primacy, the pension depends on the accrued capital.

The Swiss pension system relies on old-age, occupational, and private provision using pay-as-you-go and funded schemes. The first ensures existence, the second and third the standard and additional needs in old age.

Tax data may only be disclosed in accordance with data protection law. Disclosure is often based on legal grounds or the consent of the taxpayer.