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Key figures help to efficiently evaluate the financial situation of companies using balance sheet and profitability analysis. They facilitate the assessment of liquidity, profitability, and debt ratio.

Part-time work in Switzerland requires proactive retirement planning to avoid pension cuts due to missing AHV contributions and disadvantages with low pension fund wages. Optimize your retirement pension through regular deposits into Pillar 3a and voluntary purchases into the pension fund.

Depreciation reflects the loss in value and wear and tear of company assets, depending on their lifespan. The declining balance method of depreciation utilizes tax-recognized rates that vary by type of asset.

Swiss inheritance law will be modernized starting January 1, 2023, giving testators now more flexibility to distribute their assets as they wish. Key changes include the reduction of compulsory portions for children and the elimination of those for parents, as well as enhanced favorability options for spouses or domestic partners.

The Swiss pension system favors married couples, while unmarried individuals face poorer conditions with AHV and pension funds. Unmarried partners do not receive a widow's/widower's pension and do not benefit from the division of pension fund assets in the event of separation.

Individuals subject to withholding tax must file a tax return if their income or assets exceed certain limits. Voluntary submission can lead to a reduction in the tax burden.

The digital storage of accounting records is permissible under Swiss law, provided that certain principles are observed to ensure integrity and availability. A qualified electronic signature is required for the business and audit report.

Sole proprietorships tax their profits personally, as they are not considered separate legal entities. Business expenses and losses can be deducted for tax purposes to reduce taxable income.

The capital contribution principle, introduced on January 1, 2011, allows the tax-free distribution of capital contributions to shareholders. It replaces the nominal value principle, which only allowed the repayment of the nominal value to be tax-free.