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Tax data may only be disclosed in accordance with data protection law. Disclosure is often based on legal grounds or the consent of the taxpayer.

The discussion about the introduction of a Swiss trust law highlights the benefits for asset management, but faces challenges such as the risk of abuse and difficulties in adapting to existing legal standards. Trusts, as special assets, protect against creditors, but their introduction in Switzerland requires thorough considerations of legal adjustments and risks of abuse.

The Economic Commission of the Council of States has made a proposal for the abolition of the imputed rental value, which was discussed in the Federal Council without agreement. The imputed rental value is a form of taxation for owner-occupied properties in Switzerland, which is politically controversial and so far irreformable.

Modern accounting conveys important financial information but involves risks due to discretionary leeway and external influences. Information deficits and short-term motives can lead to market distortions.

A good offer convinces potential customers with clear information on price, services, and company profile and answers all relevant questions. Offers contain essential information about the company, the services provided, and the costs, to create clarity before signing a contract.

Michael Arrington sold his apartment as an NFT via blockchain, marking the first time a real estate transaction occurred in this form. The auction reveals the potential of blockchain technology for the real estate industry.

Accrual accounting ensures the appropriate allocation of income and expenses to their correct periods, in order to accurately represent the financial position. Active and passive accruals assist in accurately reflecting the balance sheet.

By September 30, 2022, the red and orange payment slips in Switzerland will be replaced by QR-bills, which enable payments using the Swiss QR Code. Companies should plan and implement the necessary transition to the new technology as soon as possible.

As of January 1, 2022, the uniform interest rate for default and refund interest on taxes and duties is 4 percent, while the rate for voluntary prepayments remains at 0 percent. The new interest rate regulation EFD replaces five old regulations and introduces annual adjustments to minimize administrative effort.