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Since 2017, Switzerland has enabled automatic exchange of information to combat cross-border tax evasion. Over 100 countries, including major financial centers, have committed to this global standard.

Since 2017, new Swiss law has enabled the global standard of automatic exchange of information for combating tax evasion. Personal data and account information are exchanged exclusively for tax purposes.

The automatic exchange of information, valid in Switzerland since 2017, is intended to promote global transparency and combat tax evasion. It is based on an OECD model agreement from 2014 and applies worldwide.

Since 2016 in Switzerland, up to CHF 12,000 can be deducted annually for career-oriented education. Additional payments are incurred when the employer assumes the training costs and these exceed the deduction.

In Switzerland, up to CHF 12,000 in retraining costs per tax period are deductible, regardless of the existing profession. Retrainings make it possible to gain a new professional qualification that promises financial independence with full-time employment.

Vocational training and further education costs up to CHF 12,000 are tax-deductible if certain conditions are met. Only costs borne by oneself are deductible; employer contributions do not count.

Profit participation certificates secure specific asset rights in a corporation for associated persons, such as former capital investors, which must be stipulated in the statutes. They entitle the holders to shares of the profits, liquidation proceeds, or to new shares, but without any co-determination rights.

Participation certificates allow corporations an alternative to issuing shares, as they provide equity without voting rights. Holders benefit from profit and goodwill, but without a say.

The conditional capital increase allows for the issuance of new shares only when there are option or conversion rights and requires a qualified majority of the general meeting. Convertible and option bonds offer the holder a conversion into shares, thus influencing the company's equity.