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The reference tax is a special value-added tax in Switzerland for foreign services, relevant when the provider is not locally subject to VAT. Private individuals must declare and pay this themselves if services exceed CHF 10,000 per year.

The board of directors of a Swiss corporation leads and supervises the company, determines its strategic orientation. It is elected by the general meeting of shareholders and bears responsibility for major corporate decisions.

The usufruct in Switzerland allows the use of property without possession, regulated in the Swiss Civil Code Art. 745 et seq. It is tax-relevant, with the usufructuary declaring income and assets.

2024 introduces significant adjustments to Switzerland's occupational pension scheme, including a retirement savings start at age 25 and adjustments to the coordination deduction. Key reforms aim to make retirement provision fairer, especially for part-time workers and low-income earners.

Companies in Switzerland must ensure accurate accounting records when acquiring securities (<20% voting rights) or participations (>20% voting rights). Participations use account 1480, securities account 1400, with Jens account like bank account 1020.

The choice of legal form is central to startup creations in Switzerland and influences management, liability, and taxes. Legal forms such as the sole proprietorship offer simplicity, while the AG (public limited company) provides protection through limited liability.

Overcapitalization occurs when companies hold more capital than they can efficiently utilize, which can affect their profitability and liquidity. Through careful capital requirements planning and debt management, firms can avoid overcapitalization and secure their financial health.

The imputed rental value, a controversial concept of fictitious income for homeowners introduced in 1934, remains in place despite renewed efforts to abolish it. This tax contributes to government revenue, but there is criticism and debate about its fairness and impact on tourism.

Cash flow is an important financial metric that shows the actual money movements of a company and is essential for liquidity analysis, financial planning, investment evaluation, and business valuation. It provides a clear insight into the financial health of a company, unaffected by accounting adjustments.