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Since 2020, the new Stock Corporation Act has been approved, comes into effect in 2023, and regulates, among other things, capital reserves. Repayments from the capital reserve are allowed if certain conditions are met.

The Swiss stock corporation law has been revised, with new provisions taking effect from January 1, 2023, such as the free choice of the par value of shares greater than zero. Additionally, joint-stock companies may maintain their share capital in a foreign currency significant to their business operations.

As of September 30, 2022, PostFinance will replace red and orange payment slips with QR-bills and eBills to digitize payment transactions. Companies should immediately adapt their systems to benefit from the more efficient processing and administration.

Payment delays in SMEs can cause liquidity problems; preventive measures include customer reviews and personal conversations. In the event of non-payment, a request for enforcement should be considered.

Profitability ratios such as gross and profit margin show how efficiently companies generate profits from business activities. Gross margin measures the return after direct costs, while profit margin indicates net profitability.

Liquidity ratios check whether companies can settle short-term liabilities. Different liquidity ratios (1, 2, 3) measure this ability by setting assets in relation to debts.

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.