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Abschreibungen verteilen den Wertverlust von Anlagevermögen durch direkte oder indirekte Methoden. Beide Methoden erfassen absichtlich die Abschreibungen, um ein klares Bild der finanziellen Lage zu bieten.

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.

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.

Inflation is a general increase in prices, which reduces the purchasing power of money. It can arise from a shortage of supply, high demand, or an increase in the money supply.

The definitive tax bill is based on actual income and assets, and is sent after review of the tax return. With this bill, only small amounts are usually due if the provisional bill has been settled.

In Switzerland, a ten-year retention period for accounting records such as business books and audit reports is legally required, with business books also allowed to be stored digitally. However, digital archiving requires demonstrable immutability of the data to meet legal requirements.

Fixed assets are activated upon purchase and depreciated over their useful life either on a straight-line or declining balance basis. Straight-line depreciation distributes the costs evenly, while declining balance depreciation decreases annually.

Employee gifts under CHF 500 per year are neither subject to VAT nor declarable in the salary certificate. Over CHF 500, they must be declared in the salary certificate and as VAT.

The Federal Council has opened the consultation on individual taxation, which taxes each person individually, regardless of marital status. This measure serves as a counter-proposal to the tax fairness initiative and is intended to improve tax fairness.