Our blog

All one-time and recurring income is taxable in Switzerland, difficult to delineate due to abstract legal definitions. However, there are defined categories of taxable and tax-free income to provide guidance.

In Switzerland, income tax is based on personal or economic affiliation. It begins with establishing residency or economic activity and ends with departure or death.

Swiss citizens will vote on February 13, 2022, on the abolition of the emissions tax to facilitate capital raising for companies. The emissions tax of 1% primarily targets the issuance of company shares and generated around 250 million francs in 2020.

In Switzerland, there are many fees, levies, and taxes that are often used as synonyms but must be clearly differentiated legally. Taxes are without compensation, while causal levies such as fees or preferential charges are direct compensation for services rendered.

Marriage or living together in concubinage? Both options have tax and legal consequences that should be considered before making a decision.

The current BVG conversion rate of 6.8% is set to decrease to 6% following a decision by the National Council. This change affects the annual pension paid from the accumulated pension fund savings.

Learn how you can still save taxes in 2021 by contributing to the pension fund, investing in the third pillar, or using educational and donation deductions. Use the year-end tips effectively to minimize your tax burden.

The break-even analysis allows entrepreneurs to determine the sales point at which costs and revenues are equal in order to ensure that the business becomes profitable. It helps in determining the necessary sales volume and price for products but reaches its limits with inaccurate cost estimations or a wide variety of products.

Companies use key figures such as profitability, liquidity, and security ratios to measure success. These key figures assess various aspects such as efficiency, liquidity, and financial risks.