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We provide insight and advice on business-related topics such as accounting practices and tax optimization. Our specialists share their experiences and solutions to financial and business challenges.

Taxes
Art objects - Taxable or not
The declaration of art and classic cars in the tax return depends on the value and use; the distinction between household effects and assets is often blurred. Insurance amounts serve as a guideline for the tax-relevant value of expensive objects.
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Taxes
Extension of the tax return deadline
An extension of the deadline allows for a prolonged submission of the tax return in Switzerland. It must be applied for online before the regular deadline in order to be accepted.
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Pension
The three-pillar system of Switzerland
Swiss old-age provision is based on three pillars: AHV/IV, Occupational Provision (BVG), and private provision (3a and 3b), to secure the minimum subsistence level and maintain the standard of living. AHV and BVG are mandatory with contributions from employees and employers, while the 3rd pillar offers voluntary, tax-privileged contributions.
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Accounting
Income statement simply explained
The income statement compares revenues and expenses to determine a company's profit. It serves to monitor financial performance and aids in decisions for increasing profitability.
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Finance
Understanding EBITDA, EBIT, EBT, and Net Income
Understanding financial metrics such as EBITDA, EBIT, EBT, and annual profit is crucial for assessing a company's performance. These metrics help analyze operational and financial health within the company and across industries.
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Insurance
Unemployment Insurance in Switzerland
Unemployment insurance (ALV) in Switzerland provides financial security for employees in case of unemployment and is funded by contributions from employees and employers. One is eligible for unemployment benefits if certain criteria are met; it usually covers 80-90% of the last net salary.
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Accounting
Direct and indirect depreciation
Depreciation distributes the loss in value of fixed assets through direct or indirect methods. Both methods intentionally record depreciation in order to provide a clear picture of the financial situation.
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Taxes
Submit tax return 2022
The deadline for submitting the tax return in Switzerland mostly ends on March 31 of the following year. You can submit your tax return through trustees, online, or in paper form.
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Taxes
Tax deductibility of environmental protection measures
As of 01/01/2023, the Canton of Lucerne has made energy-saving and environmental protection investments tax-adjustable, including solar systems. Investments serving environmental protection are deductible despite an increase in property value.
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