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Profits can be distributed as wages/dividends or retained for tax-free capital gains. Both strategies affect tax burden and corporate liquidity.

Job seekers from non-EU/EFTA countries need a permit in Switzerland that meets certain economic and qualitative criteria. Additionally, adequate housing conditions and registration before starting work must be in place.

Dividends have been tax-favorable since 2008 and are not subject to AHV contributions, however, a too low salary payout can trigger corrections. A salary reduction reduces social benefits and increases the asset tax value of the company.

In real estate transactions in Switzerland, a cantonally regulated transfer tax is due, which covers the administrative expenses. The tax institution varies depending on the canton; some waive it or allow certain allowances.

A mixed company in Switzerland primarily conducts foreign business and has a special status in tax law, which allows tax privileges in cantons. Nationwide, the regular profit tax of 8.5% applies to it, while foreign income is often tax-exempt.

The judicial estate procedure in Switzerland helps debtors regulate their liabilities under the supervision of a judge. It implements an estate contract that must be accepted by a majority of the creditors.

Zurich strengthens startups through new tax regulations that assess young companies at their substance value during the start-up phase. The regulation, which takes effect immediately, also extends the start-up phase for medtech and biotech sectors to five years.

In the dissolution of a corporation, it usually enters into liquidation, whereupon its assets are liquidated and the company is deleted from the commercial register. An early distribution of assets requires an audit report by an auditing expert.

Company value is determined by multiplying a reference value (e.g., EBIT) by an industry-dependent multiplier. Ideal for SMEs, as no complex forecasts are necessary.