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Corporations are independent taxable entities, while sole proprietors and partners must tax all their income, including business assets. Investments are depreciated over years, and losses can be claimed retroactively for up to seven years.

Swiss companies are legally required to maintain accounting records in accordance with the Code of Obligations, the format of which depends on their revenue and legal form. Legal entities and companies with a turnover exceeding CHF 500,000 maintain double-entry accounting, while others use single-entry accounting.

An advance inheritance is a transfer of parts of the estate during the lifetime of the testator, legally valid even orally, however, written documentation is recommended. In Switzerland, advance inheritances are subject to an obligation to equalize in order to ensure equal treatment of all heirs.

Corporations such as joint-stock companies and limited liability companies are separate legal entities that are subject to a profit tax at both the federal and cantonal levels, and a capital tax at the cantonal level. In contrast to sole proprietorships, they suffer an economic double taxation, as profits are taxed first at the corporate level and later at the shareholders' level.

Employers must charge a deductible private share of 10.8% annually of the vehicle purchase price when providing a company car for the employee. This amount is subject to social security contributions and documented in the salary statement.

Taxea.ch allows companies to easily outsource their tax returns to experts by entering only basic data. An algorithm determines necessary documents, thereby simplifying the process.

Taxea.ch by Findea AG allows for easy outsourcing of tax returns to experts who guarantee minimal tax liability. Users only need to enter important data and upload documents; the rest of the work is done automatically.

Properties abroad are not subject to tax in Switzerland, but must be declared as they affect global assets. The tax value of a holiday apartment in France affects the taxable income and assets of a Zurich couple.

In 2023, the maximum amounts for pillar 3a will increase to CHF 7,056 for employees and CHF 35,280 for the self-employed. Contributions must be made by December 31, 2023, in order to receive tax advantages.