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We provide insight and advice on business-related topics such as accounting practices and tax optimization. Our specialists share their experiences and solutions to financial and business challenges.
Insurance
Social insurances (AHV/ IV/ EO/ ALV/ Accident) for a sole proprietorship
Self-employed individuals must independently take care of social insurances, including AHV/IV/EO, with contributions depending on the total profit. There is freedom of choice for retirement provision, while unemployment insurance is not possible.
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Insurance
From what salary total is there an obligation to join a pension fund?
In Switzerland, all employees aged 17 and over must generally join a pension fund if their annual salary exceeds Fr. 20,880. A probationary period does not exempt one from this obligation.
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Taxes
Family allowances for the self-employed from January 1, 2013
As of January 1, 2013, self-employed individuals in Switzerland will receive family allowances, financed through contributions on AHV-liable income. Eligibility can be checked online if no allowances have been claimed yet.
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Accounting
What is an income statement?
The income statement of a company juxtaposes expenses and revenues annually to determine success. It is an essential financial instrument.
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Accounting
What is a balance sheet?
A balance sheet compares assets (assets) and liabilities (liabilities) of a company. Assets are divided into current and fixed assets, liabilities into debt and equity.
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