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A merger combines two or more companies, with assets and liabilities transferred through universal succession. The merger process requires a contractually established procedure approved by the general meeting.

The federal direct tax is based on the annual fiscal year, regardless of the calendar year. Tax assessment is carried out through annual current assessment.

Business-related expenses are necessary for gross profit and include costs such as maintenance, administration, and procurement of materials. Depreciation and provisions must also be business-related.

Legal entities such as joint-stock companies and limited liability companies are mainly taxed on profit and capital in Switzerland. Tax liability begins with the establishment in Switzerland and ends with the liquidation or relocation abroad.

The annual financial statement includes the balance sheet, income statement, and notes in accordance with the Code of Obligations. These documents reflect the financial position, earnings situation, and detailed explanations.

Receipts are essential for bookings according to formal regulations. Accounting follows principles such as completeness and clarity.

Social insurances such as AHV, IV, and EO are financed through contributions from employees and employers; self-employed individuals pay special rates. Other sources of funding include asset and per capita contributions, as well as public grants.

The distinction between non-independent and independent employment is complex in social insurance law and requires a detailed analysis of various criteria. Non-independent individuals are often automatically covered by social insurance, whereas independents may join insurances optionally.

Accounting informs and protects, supports entrepreneurial decisions, and promotes transparency for investors and the public. It assists in planning, protects participants, and is the basis for taxes.