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In Switzerland, up to CHF 12,000 in retraining costs per tax period are deductible, regardless of the existing profession. Retrainings make it possible to gain a new professional qualification that promises financial independence with full-time employment.

Vocational training and further education costs up to CHF 12,000 are tax-deductible if certain conditions are met. Only costs borne by oneself are deductible; employer contributions do not count.

Profit participation certificates secure specific asset rights in a corporation for associated persons, such as former capital investors, which must be stipulated in the statutes. They entitle the holders to shares of the profits, liquidation proceeds, or to new shares, but without any co-determination rights.

Participation certificates allow corporations an alternative to issuing shares, as they provide equity without voting rights. Holders benefit from profit and goodwill, but without a say.

The conditional capital increase allows for the issuance of new shares only when there are option or conversion rights and requires a qualified majority of the general meeting. Convertible and option bonds offer the holder a conversion into shares, thus influencing the company's equity.

The approved capital increase enables the board of directors to quickly and flexibly increase share capital, but limits it to a maximum of 50% of the inventory and a duration of two years. This regulation primarily serves the acquisition of holdings and requires changes to the statutes.

According to Art. 697 of the Swiss Code of Obligations, shareholders have an inalienable right to information about the course of business and audit results, however, this is limited in order to protect trade secrets. This right helps them make informed decisions, but can be restricted if there is a risk to sensitive company data.

The general assembly, as the highest body of a joint-stock company, elects the board of directors and decides on the annual accounts. It must be convened by the board of directors at least once a year.

Joint-stock companies must allocate 5% of their annual profits to general reserves until these reach 20% of the share capital. Additional allocations are required for premium income and other revenues.