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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.

All income from non-independent work, including salary, expenses, cash and benefits in kind, is taxable. Benefits such as employee shares and tips are also taxable.

Findea AG opened a new location in Basel on November 1 and offers fiduciary consulting. The office is centrally located at Aeschenvorstadt 37, near the main train station and tram stop.

FINDEA will open a new branch in Zurich on November 1, 2014, with Dominik Tschochner as the branch manager. The branch offers a wide range of fiduciary services and is located near the Zurich Stadelhofen train station.

The annual financial statement requires compliance with legal and tax regulations. A precise checklist ensures a systematic recording of all necessary documents.

The Lucerne parliament rejects planned corporate tax increases and minimum tax, thereby keeping Lucerne an attractive business location. The tax increases were supposed to contribute 15% to the budget relief of CHF 194 million by 2017.

The Swiss income tax is based on "all recurring and one-time income" of natural persons, with taxable income divided into employment, asset, retirement income, and others. Tax-deductible expenses such as acquisition costs and general deductions are subtracted from total income to calculate taxable income.

Accounting provides information about the assets, earnings, and financial position of a company and also serves planning and control. It supports decision-making and is the basis for tax calculation.