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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.

The Federal Council wants to increase the deduction amount for health and accident insurance premiums: singles up to 3,000 CHF, married couples up to 6,000 CHF. At the same time, deductions for supplementary nursing care and life insurances are eliminated.

Swiss law on obligations defines three types of audits, based on company size and significance. An independent auditing body examines the financial representation of companies.