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The asset side of the balance sheet shows the assets of a company, divided into current assets (e.g., cash, receivables, inventories) and fixed assets (long-term assets such as office equipment). Current assets are ordered by liquidity, with cash listed first and less liquid items such as receivables listed last.

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.

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.

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.

The income statement of a company juxtaposes expenses and revenues annually to determine success. It is an essential financial instrument.

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.

If you want to achieve tax savings in Switzerland, you must avoid the common mistakes taxpayers make every year. Here’s what to look out for.

Outsourcing payroll saves time, cuts costs, and minimizes risk — a smart move for any company.

Capital remains capital: contributions cannot be repaid to shareholders. This rule safeguards creditors’ interests and the financial stability of the company.