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VAT is due on agreed fees when invoicing and on received fees upon receipt of payment. Input tax deduction is made according to the invoice or payment date.

The USR III aims to end the unequal taxation of domestic and foreign corporate profits in Switzerland, but allows the cantons to continue setting their profit tax rates themselves. In the future, international companies can be supported through tax breaks on licensing revenues and research funding at the cantonal level.

Transforming a company requires the creation of a transformation plan by the administrative body and the approval of the shareholders. The plan and report must be audited by an audit expert unless everyone agrees.

A proper capital increase occurs when the issue price and the stock subscriber are established and is the most common form of capital increase. All types of capital increases require a general meeting resolution and a commercial register entry.

In the case of an in-kind contribution foundation of a stock corporation (AG) or a limited liability company (GmbH), capital contribution is made through assets instead of money. In-kind contributions must be transferable, evaluable, and immediately available.

In Switzerland, about 1,500 companies have their financial statements properly audited, most opt for a limited audit. Full audits are more comprehensive and also include the internal control system.

VAT is effectively calculated by deducting input taxes from domestic, acquisition, and import tax. Quarterly filing with the ESTV is required.

Start-ups should conduct detailed liquidity planning to minimize bankruptcy risks and maximize the efficiency of capital use. Regular target-actual comparisons help to continuously control and adjust the financial situation.

In Switzerland, small employers can use a simplified procedure to pay social insurance contributions annually instead of monthly, significantly reducing administrative effort. The application requires limits on salary amount and total, and offers tax advantages with a flat rate of 5%.