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Shares of a corporation can be paid up at incorporation by cash or contributions in kind, whereby contributions in kind must be confirmed by a "Stampa declaration". If the contributions in kind are overvalued, an audit by an auditor is required.

Companies record their expenses and revenues in expense and income accounts to determine profit or loss. Success depends on the industry and business cases; a uniform chart of accounts does not exist.

The income statement compares expenses and revenues of a company, resulting in profit or loss. It is part of accounting and shows operational results.

Business transactions are recorded in active and passive accounts, which capture the ongoing changes in assets and liabilities. The balance sheet, as a snapshot, shows all assets and liabilities, summarized in activated and passivized balance sheet items.

The balance sheet provides insight into the assets and liabilities of a company in order to present its financial position. Assets show how the capital is invested, while liabilities reveal the source of the capital.

The Federal Court classified capital gains from company sales as taxable wages if the seller remains employed. This limits the principle of tax-free capital gains and poses risks for young entrepreneurs.

In Switzerland, natural persons are subject to income tax, which is levied at the federal level as well as in the cantons and municipalities. Individuals become liable for tax through personal or economic ties to Switzerland, such as through residence or employment.

Whether income from pension provisions is taxable is defined by the form of payment (annuity or lump sum); annuities are fully taxable in Switzerland. Contributions to mandatory social insurance are tax-deductible, with annuities and one-time lump sum payments being taxed differently.

Income from self-employed activity includes ordinary and extraordinary income and determines the taxable profit (Art. 18 para. 1 DBG). Ordinary income comes from the core business, while extraordinary income results from asset realizations.