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Zug introduces Bitcoin as the first authority worldwide and enables the payment of fees up to 200 francs. The city is experiencing an increase in FinTech and blockchain companies, leading to the nickname "Crypto Valley."

Most Swiss cantons plan to lower their profit tax rates and offset the losses through higher dividend taxes. This is happening in response to international pressure and the loss of tax privileges by 20,000 companies.

Travel expenses of a sole proprietorship can either be accounted for via a travel log in case of private ownership or as a business vehicle with private usage. Both methods allow for the tax consideration of these costs in the accounting.

The equity of a company is charged with imputed interest in accounting to simulate comparable conditions with an investment in the capital market. Imputed interest is not part of the profit and loss statement, but is essential for internal calculations such as cost accounting and investment decisions.

Self-employed individuals must record investments either directly as expenses or manage them as assets in order to depreciate them. The latter allows for annual depreciation, with the maximum amount being determined at the cantonal level.

Costs of debt are directly based on lender interest rates, whereas equity costs require a calculation using the CAPM, which utilizes the risk-free interest rate, market risk premium, and company-specific beta.

Holders of shares or common shares in a GmbH or AG must list these and any distributions in detail in their tax return. Distributions are subject to withholding tax, while participations must be stated in the securities directory.

People with dual residence are subject to taxation in Switzerland and another state; double taxation agreements prevent double taxation. Switzerland has 53 double taxation agreements, of which 46 are active to facilitate economic traffic.

Annual financial statement audits identify significant errors, where "significance" includes both quantitative sizes and qualitative influences. The determination of these limits affects the scope and cost of the audit.