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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.

Working Capital Management optimizes liquidity, especially important for small firms with limited reserves. It includes receivables, inventory, payables, and risk management.

Young entrepreneurs should take care of retirement planning early, even if they are self-employed and not automatically insured. Options like the 2nd and 3rd pillar offer individual insurance possibilities, even without employees.

Business valuation uses various methods such as asset-based, practitioner, and earnings value methods to determine appropriate values depending on the company's situation. The DCF method applies future cash flows and is ideal for profitably operating companies.

Swiss SMEs often use auditors for questions on accounting and taxes; the regulations on independence are more relaxed for limited audits. The type of audit depends on the balance sheet total and turnover, and determines whether an audit expert or auditor is needed.

SuisseTax facilitates VAT accounting for companies through electronic filing and administration features. New users can register online and require authorization.

Self-employed individuals in Switzerland are subject to social insurance, depending on their place of work and residence as well as citizenship in Switzerland, EFTA, or the EU. Various cases regulate the insurance obligation and exceptions can be inquired about at the social insurance authorities.

As of January 1, 2016, the EO contribution rate will decrease from 0.5% to 0.45%, thereby employers/employees will pay a total of 10.25%. Self-employed individuals will now pay 9.65% towards AHV/IV/EO.

Foreign workers from EU-17/EFTA and EU-8 countries are required to register from the first day in certain sectors, and always require a permit if the duration exceeds 90 days. Workers from EU-2 and third countries are subject to a permit requirement from the first day in specific sectors.