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The provisional tax bill is a preliminary estimate of the tax liability and is intended to contribute to financial planning. Its issuance and deadlines vary by canton, generally it is due in the first quarter and to be paid by autumn.

The deadline for filing the tax return varies depending on the canton; usually, it is on 03/31 or 04/30 for natural persons. Extensions are usually possible online until November/December.

Shares are portions of a stock corporation and turn buyers into co-owners; they serve companies in raising capital and offer shareholders profit shares. Purchased as investment objects, they carry risks, as stock prices can fluctuate greatly.

The expense regulations create clear guidelines for handling expense expenditures and reduce accounting effort. It must be approved by the cantonal tax office to exclude hidden wage payments.

Bonds are fixed-income securities that serve as a debt investment. They offer fixed interest rates and terms, but vary in price due to market changes.

Rising property prices make it difficult to acquire homes, but the pension fund's pre-emption option allows for the use of retirement funds for this purpose. The funds can be used for purchase, mortgage repayment, and renovations, but must be repaid under certain conditions.

The withholding tax is deducted directly from the wages of foreign workers without a residence permit and varies depending on the canton. Employers are responsible for the correct payment of this tax to the competent tax office.

Factoring is a form of financing where companies sell their receivables to a factoring company to obtain immediate liquidity. It is especially helpful for companies in growth, with long payment terms, or in crisis.

Starting on September 1, 2023, a new data protection law will come into effect in Switzerland, which improves the protection of personal data and considers adjustments to technological developments. The law also strengthens the economic location by increasing compatibility with EU law.