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A mixed company in Switzerland primarily conducts foreign business and has a special status in tax law, which allows tax privileges in cantons. Nationwide, the regular profit tax of 8.5% applies to it, while foreign income is often tax-exempt.

The judicial estate procedure in Switzerland helps debtors regulate their liabilities under the supervision of a judge. It implements an estate contract that must be accepted by a majority of the creditors.

Zurich strengthens startups through new tax regulations that assess young companies at their substance value during the start-up phase. The regulation, which takes effect immediately, also extends the start-up phase for medtech and biotech sectors to five years.

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.