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Economic goods are initially valued at acquisition or production costs, and later according to the lower of cost or market principle. These valuations influence the company's profit and thus income tax.

Swiss-Permits.ch allows you to find the appropriate residence permit for Switzerland using an online configurator and provides all the necessary documents. A team of lawyers takes care of all administrative processes, including telephone consultations.

Corporate profit tax rates increase in 2015 in Schwyz and Appenzell Ausserrhoden; otherwise stable. Reversal reflects financial bottlenecks of some cantons.

Costs incurred to earn independent income, such as personnel and rental expenses, are deductible; private expenses are not. Business exceptions such as bribes are clearly defined and are not deductible.

Income tax for self-employed individuals is determined by the allocation of assets to business or private assets, with business assets being relevant for tax purposes. Transfers between types of assets have tax consequences, influenced by their use and utilization.

Income from self-employment arises from the net profit of the business, influenced by ordinary and extraordinary results. Tax calculations are based on commercial accounting, which is, however, adjusted for tax purposes.

The Federal Supreme Court decided that transportation costs for students of a special school qualify as subsidies and are not subject to value-added tax. This is based on the right to free education, regardless of place of residence.

Self-employment combines labor and capital in one's own business with an economic purpose; income from it is subject to income tax. Asset management is generally not included.

Starting January 1, 2015, new balance tax rates for value-added tax will apply, with affected companies also permitted to switch to the balance tax rate method in advance. Changes in the tax rates can be viewed by the companies in a preliminary print of the regulation.