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Assets are transferred by contract and entry in the commercial register; detailed inventories and arrangements regarding consideration are important. Creditors and employees are legally protected, and the latter can terminate their employment under the old conditions.

Laws demand the actual and apparent independence of the audit office, with stricter criteria for ordinary audits. Non-compliance impairs credibility and audit reports.

Accounting reveals the financial position of a company and can be complex, so especially small and medium-sized enterprises need to consider whether internal management or outsourcing is more sensible. Outsourcing offers security in legally relevant aspects and can be more efficient, while simple bookings can remain internal.

The increased VAT rates in Switzerland since 2011 for supplementary disability insurance financing will end in 2017, yet a reduction is unlikely due to new financing for rail infrastructure and pensions. From 2018, therefore, the rates could remain unchanged or even increase due to political decisions.

Economic crime caused damages of 1.4 billion francs in just 57 cases in Switzerland in 2016. The management often commits such offenses, highlighting the importance of a strong internal audit.

Since February 15, 2017, a legislative amendment has been in effect that simplifies intra-group dividend distributions and introduces a maximum fine of 5,000 francs instead of default interest. Changes, based on a Federal Court decision from 2011, allow for the reclaiming of default interest in qualified cases.

Since 2010, the value-added tax law has been revised to eliminate disadvantages for domestic firms compared to foreign companies. The revised law comes into effect on January 1, 2018, and includes new regulations for taxable companies.

Directive W-03/2016 has been imposing higher requirements on auditors since January 1, 2017, to improve the quality of audits in occupational pensions. It responds to high error rates and demands more practical experience and further training for auditors.

Mezzanine financing combines characteristics of debt and equity, often used in startups due to risk sharing and profit participation. Profit participation loans and convertible loans are common forms, with advantages such as long-term capital provision without direct voting rights.