Our blog

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.

Der Eigenmietwert, ein umstritten konzipiertes fiktives Einkommen für Eigenheimbesitzer seit 1934, bleibt trotz neuer Abschaffungsbestrebungen bestehen. Diese Steuer trägt zu staatlichen Einnahmen bei, jedoch gibt es Kritik und Debatten über dessen Gerechtigkeit und Auswirkungen auf den Tourismus.

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.

A voluntary disclosure in Switzerland allows for the subsequent disclosure of undeclared income to avoid criminal consequences, but only once and under specific conditions. Completeness, unawareness of prior information from the authorities, and payment of back taxes are essential for a penalty-free resolution.

Filing a tax return in Switzerland is mandatory for apprentices and continuing education participants; relevant costs such as educational materials can be deducted. Tips include collecting receipts, adhering to deadlines, and using online tools.

Companies must adapt their legal structures according to merger law, where merger, division, transformation, and asset transfer are key methods. These restructurings help to respond effectively to economic changes.

Accounting errors pose major risks for companies; accurate recording and separation of expenses are essential. Digital tools and regular bookkeeping help prevent such errors.

Loans from corporations to shareholders are tricky in terms of commercial and tax law and can lead to legal consequences. Optimal contract design and expert advice are crucial to minimize risks.

Switzerland allows cantonal varying tax rates, which promotes tax competition and shapes the tax burden at the cantonal level. Federal taxes, on the other hand, are the same for everyone and regulated uniformly across the country.