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Properties acquired abroad must be declared in the Swiss tax return, including imputed rental value and deductible costs. Tax rates in Switzerland take into account the taxpayer's worldwide income and assets.

In Switzerland, customer gifts may be accepted with consideration for appropriateness and transparency. Gifts should meet ethical and legal standards and must not constitute improper influence.

Bitcoin raises complex accounting issues in Switzerland, being treated according to the standard as either an intangible asset or current asset. Different standards such as CO, IFRS, and SWISS GAAP FER allow for different valuation approaches.

In Switzerland, many young adults still require parental support for their initial education after apprenticeship, which can range from apprenticeship to a doctoral degree. Parents can claim tax deductions for adult children in education, as long as the children's income does not exceed certain limits.

In Switzerland, maintenance and energy efficiency costs of a property can be tax-deducted, but not value-enhancing expenses. It is advisable to check cantonal regulations in order to optimally use tax benefits.

The article addresses current valuation methods for non-listed companies in Switzerland 2023. Asset-based and earnings-based approaches are crucial, depending on the type of company.

Divorce changes tax assessment from joint to separate; alimony payments are tax-deductible and must be declared.

The revised inheritance law of Switzerland comes into effect on January 1, 2023, allowing more freedom of disposition over assets and abolishing the obligatory share for parents. The regulations for occupational pension schemes and pillar 3a have been newly incorporated into the inheritance law.

Choosing between a lifelong pension and a capital payout is a decision between security and flexibility. Personal needs, risk willingness, and goals require careful consideration.