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Rising property prices make it difficult to acquire homes, but the pension fund's pre-emption option allows for the use of retirement funds for this purpose. The funds can be used for purchase, mortgage repayment, and renovations, but must be repaid under certain conditions.

The withholding tax is deducted directly from the wages of foreign workers without a residence permit and varies depending on the canton. Employers are responsible for the correct payment of this tax to the competent tax office.

Factoring is a form of financing where companies sell their receivables to a factoring company to obtain immediate liquidity. It is especially helpful for companies in growth, with long payment terms, or in crisis.

Starting on September 1, 2023, a new data protection law will come into effect in Switzerland, which improves the protection of personal data and considers adjustments to technological developments. The law also strengthens the economic location by increasing compatibility with EU law.

The value-added tax rates in Switzerland will increase from 01.01.2024, making everyday products and services slightly more expensive. Companies must adjust their accounting systems and pay attention to the timing of service provision.

Hidden reserves arise from the undervaluation of assets or the overvaluation of liabilities, thus concealing equity. They reduce the reported profit and can be tax-advantageous.

Employers often offer taxable employee discounts on their products/services. Taxation is based on the laws and amounts to discounts over CHF 2,300.

Solar panels offer not only ecological advantages but also significant tax relief by being deductible as maintenance in many cantons. The investment can also lead to a reduction in tax progression, which is financially attractive especially for households with high income.

In Switzerland, persons subject to withholding tax are usually exempt from filing a tax return, unless they are subsequently subject to ordinary assessment, which becomes necessary when certain income thresholds are exceeded. This assessment allows for tax deductions and must be applied for by March 31.