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Solar panels offer not only ecological advantages but also significant tax relief by being deductible as maintenance in many cantons. The investment can also lead to a reduction in tax progression, which is financially attractive especially for households with high income.

In Switzerland, persons subject to withholding tax are usually exempt from filing a tax return, unless they are subsequently subject to ordinary assessment, which becomes necessary when certain income thresholds are exceeded. This assessment allows for tax deductions and must be applied for by March 31.

Leasing is similar to renting and preserves ownership with the leasing company, but can provide tax benefits and conserve liquidity. It is often more expensive than other financing options, however, it offers flexibility and adaptability.

Hourly employees are entitled to 4 weeks of paid vacation by law; companies often offer vacation bonuses (8.33% for 4 weeks) instead of direct continued pay. Vacation bonuses must be listed separately on the payroll statement to be considered as paid.

Cryptocurrencies must be declared as assets in the tax return; gains are tax-free for private individuals, losses are not deductible. Special tax rules apply for business use, including the regulation for mining.

Cryptocurrencies must be declared as assets in the tax return, with false statements potentially leading to consequences. The valuation is carried out using official year-end exchange rates or common marketplaces.

In the case of unpaid leave, accident insurance coverage ends after 30 days; for the pension fund and other social benefits, individual regulations must be observed. It is advisable to clarify insurance coverage and ongoing payments in detail before taking such leave.

The new stock corporation law, effective from January 1, 2023, stipulates that monitoring liquidity and financial status are core responsibilities of the board of directors. In the event of impending insolvency, the board of directors must act immediately to ensure or restore solvency.

The revised Stock Corporation Act comes into effect on January 1, 2023, and allows dividends from current profits with an interim financial statement during the fiscal year. Such a distribution requires an audited interim financial statement and a general meeting resolution.