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In the case of an in-kind contribution foundation of a stock corporation (AG) or a limited liability company (GmbH), capital contribution is made through assets instead of money. In-kind contributions must be transferable, evaluable, and immediately available.

In Switzerland, about 1,500 companies have their financial statements properly audited, most opt for a limited audit. Full audits are more comprehensive and also include the internal control system.

VAT is effectively calculated by deducting input taxes from domestic, acquisition, and import tax. Quarterly filing with the ESTV is required.

Start-ups should conduct detailed liquidity planning to minimize bankruptcy risks and maximize the efficiency of capital use. Regular target-actual comparisons help to continuously control and adjust the financial situation.

In Switzerland, small employers can use a simplified procedure to pay social insurance contributions annually instead of monthly, significantly reducing administrative effort. The application requires limits on salary amount and total, and offers tax advantages with a flat rate of 5%.

Necessary operating assets and capital are essential for performance creation and balance sheet analysis. They are used for valuation and calculation of imputed interest.

Latent taxes compensate for temporary differences between commercial balance sheets and tax balance sheets and can act as future tax reliefs or obligations. They arise when tax and commercial profits temporarily vary.

In Switzerland, small employers can process the salary using a simplified procedure with the compensation office and the accident insurer. The settlement of social security contributions and withholding tax occurs at the beginning of the following year.

Sole proprietorships and partnerships must pay tax on their entire income and assets as natural persons. They use tax optimization, e.g. through depreciation and provisions, to minimize their tax burden.