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The referendum on increasing the tax deduction for third-party child care scheduled for May 17, 2020, was postponed due to the coronavirus. The vote is intended to promote the compatibility of career and family, but is criticized by the SP, GLP, and Greens.

The basic principles of tax sovereignty in Switzerland protect citizens through fair tax collection and laws. Violations of these principles can be legally challenged.

From March to December 2020, the federal government waived default interest on certain taxes. Cantons have extended deadlines for tax returns.

An IPO often serves to raise capital for growth and to adjust the capital structure, but also offers opportunities for greater visibility. However, it also requires more detailed accounting and generates higher costs and obligations for the company.

An Initial Public Offering (IPO) is the first stock market launch of a company to offer shares publicly. The process involves due diligence, setting the stock price through book building, and finally trading on the stock exchange.

The trust agreement is based on contract law, where the trustee is responsible for acting diligently in the interest of the trustor. Although it is informal, a written contract is recommended for evidentiary reasons.

Listed companies must disclose regular and event-related information. This serves transparency and affects the share price.

Corporate Governance regulates the relationship between shareholders and executives and primarily protects the shareholders. In Switzerland, there is the "Swiss Code of Best Practice for Corporate Governance" and mandatory guidelines of the SIX Swiss Exchange.

Accounting separation suffices for catering establishments to claim the reduced VAT rate for meal deliveries. However, services such as take-away are subject to the standard tax rate if there are facilities for on-site consumption.