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The Swiss fiduciary associations TreuhandSuisse and EXPERTSuisse promote education and quality standards of their members. They help, through partnerships and networking, to better advise clients.

Corporations must take legally defined measures in case of financial difficulties, divided into stages such as underbalance, capital loss, and over-indebtedness. In the event of over-indebtedness, an audit by a revisor is required, and upon confirmation, the judge must be informed.

Swiss companies use different accounting standards such as OR, IFRS, US GAAP, and Swiss GAAP FER, which are specifically tailored to various corporate forms. These standards are designed to enhance transparency and creditor protection and are tailored to international or national needs.

Payment defaults cause not only financial losses for companies but also additional administrative effort. Effective measures such as credit checks and advance payments can help minimize these defaults.

Early saving in pillar 3a is worthwhile due to returns, tax savings, and valuable provident fund experience. Young adults can also start with small amounts and benefit from long-term advantages.

A tax ruling is an advance binding information obtained from the tax authorities, which creates legal certainty and protects against criminal consequences. The validity of a tax ruling depends on an accurate presentation of the facts and does not provide protection against changes in legal norms after its issuance.

Companies can capitalize development costs as intangible assets if specific criteria are met. Requirements include, among others, technical feasibility and reliable cost allocation.

Swiss GAAP FER plans to standardize the accounting of subsidies and revise consolidated financial reporting. The aim is to improve the comparability of financial statements and provide more detailed reporting.

The Federal Court decided that A. should be classified as a commercial property dealer because he deliberately aimed for profits through systematic transactions. Therefore, A. must tax the capital gains from his property sales as income.