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Necessary operating assets and capital are essential for performance creation and balance sheet analysis. They are used for valuation and calculation of imputed interest.

Latent taxes compensate for temporary differences between commercial balance sheets and tax balance sheets and can act as future tax reliefs or obligations. They arise when tax and commercial profits temporarily vary.

In Switzerland, small employers can process the salary using a simplified procedure with the compensation office and the accident insurer. The settlement of social security contributions and withholding tax occurs at the beginning of the following year.

Sole proprietorships and partnerships must pay tax on their entire income and assets as natural persons. They use tax optimization, e.g. through depreciation and provisions, to minimize their tax burden.

Working Capital Management optimizes liquidity, especially important for small firms with limited reserves. It includes receivables, inventory, payables, and risk management.

Young entrepreneurs should take care of retirement planning early, even if they are self-employed and not automatically insured. Options like the 2nd and 3rd pillar offer individual insurance possibilities, even without employees.

Business valuation uses various methods such as asset-based, practitioner, and earnings value methods to determine appropriate values depending on the company's situation. The DCF method applies future cash flows and is ideal for profitably operating companies.

Swiss SMEs often use auditors for questions on accounting and taxes; the regulations on independence are more relaxed for limited audits. The type of audit depends on the balance sheet total and turnover, and determines whether an audit expert or auditor is needed.

SuisseTax facilitates VAT accounting for companies through electronic filing and administration features. New users can register online and require authorization.