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The distinction between private and business expenses is essential for correct taxation in the case of self-employed individuals and partnerships, where only business costs are deductible. Specific evidence is necessary to prove the business nature of expenses such as travel, vehicle use, or work clothing.

In Switzerland, sole proprietorships and partnerships are not taxed directly, but the tax burden falls on the individual partners. Taxes are levied on the income and partly on the assets of the partners at the federal, cantonal, and municipal levels.

Business owners must make an adjustment for input tax when using their own products privately, for which input tax has been claimed. This serves the correct allocation and tax treatment of such transactions.

Notional input tax can be deducted for untaxed agricultural products or used individualizable items. Conditions for this are domestic reference and entrepreneurial use.

The withholding tax in Switzerland aims to prevent tax evasion by taxing returns on capital assets and certain other income at the source. Taxpayers can reclaim this tax, provided they declare their income correctly.

Companies can now register entirely online for value-added tax, making paper forms and postal dispatch unnecessary. The online process also directly checks the prerequisites for VAT accounting.

In Switzerland, certain services, such as medical treatments and educational offers, are exempt from value-added tax. These tax exemptions serve socio-political or economic objectives but do not allow for the deduction of input tax.

In Switzerland, the standard VAT rate is 8%, while certain goods such as food and medicine are taxed at only 2.5%. In the hospitality sector, the reduced rate is only applied if there are no options for on-site consumption.

The Swiss Startups Awards 2013 recognize innovative business ideas in Switzerland with prize money of CHF 50,000, including a new Energy Award from Axpo. Applicants can submit until June 30, with the selection being made by expert juries and a public vote.