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The federal law STAF led to increased contribution rates for AHV/IV/EO starting from January 1, 2020. The contribution rates for employees and employers rose from 10.25% to 10.55%.

Legal entities are tax obligated at their registered office, and in case of multiple locations, the place of actual management determines the main tax domicile. Conflicts between the canton of the registered office and the place of management often require judicial clarification to avoid double taxation.

The Swiss Parliament is planning the abolition of the imputed rental value for primary residences, while deductions such as maintenance costs are to be eliminated. The change must still be dealt with in parliament and could come into force at the earliest in 2022/2023.

An earn-out is a combination of a fixed payment and a success-dependent additional payment, which is helpful when no agreement on the purchase price of the company is reached. The amount of the earn-out is based on comprehensible, established business management metrics to ensure fair incentives for both buyers and sellers.

An earn-out allows the continuation of purchase negotiations through a combination of fixed payment and performance-based additional payment. This can minimize risks, but also increase the price and make restructuring more difficult.

An earn-out helps in price negotiations when buyers and sellers have different company valuations. This clause divides the purchase price into an immediate payment and a success-dependent additional payment.

The company value is central to sales negotiations, but is significantly influenced by subjective factors. Sales price and company value often differ, depending on the type of buyer.

The company value is central to sales negotiations and can be determined using methods such as discounted cash flow and the multiplier approach. The latter uses comparative data from similar companies and is especially suitable for plausibility checks.

The liquidation value of a company is determined by valuing all assets minus debts and costs, used when other methods show lower values. It serves as the minimum value for sales decisions.