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In the dissolution of a corporation, it usually enters into liquidation, whereupon its assets are liquidated and the company is deleted from the commercial register. An early distribution of assets requires an audit report by an auditing expert.

Company value is determined by multiplying a reference value (e.g., EBIT) by an industry-dependent multiplier. Ideal for SMEs, as no complex forecasts are necessary.

A reduction in share capital can be carried out with or without outflow of funds, to correct overcapitalization or to rectify an underbalance. The implementation requires legal steps, such as confirmation by an audit expert and compliance with a creditor protection period.

In all types of companies, membership and management can be separated; joint-stock companies/limited liability companies require at least one person residing in Switzerland as a representative.

In Switzerland, 71% of SMEs align their accounting with the Code of Obligations, while Swiss GAAP FER is used by 14% and IFRS by 12%. US GAAP is used by only 2% of the non-listed Swiss SMEs.

A deficit balance arises when assets do not cover share capital and reserves; it can be a capital loss or over-indebtedness. In case of legal consequences, the board of directors must take measures or file for bankruptcy.

The Swiss approved the FABI initiative, which since 2016 allows a maximum of CHF 3,000 per year to be tax deductible for commuting. Employees can claim this compensation in their tax return regardless of the mode of transport.

The cash flow statement shows changes in liquid funds and uses direct/indirect methods for calculation. It divides the cash flow into operating, investing, and financing activities.

The "marriage penalty" criticizes the tax disadvantage for married couples; an initiative demands its abolition. The referendum on this will take place on February 28, 2016.