Finance

The debt-to-equity ratio shows the ratio of debt to equity—a key indicator of your SME’s financial risk.

Operating cash flow shows how much money your company actually generates from its day-to-day operations—it provides a more accurate picture than net profit alone.

Zurich is the economic powerhouse of Switzerland – and places particular demands on trustees. Qualifications, industry knowledge, transparency, digitalisation and fair prices: what you need to look out for when choosing a trustee in the Zurich area.

Overcapitalization occurs when companies hold more capital than they can efficiently utilize, which can affect their profitability and liquidity. Through careful capital requirements planning and debt management, firms can avoid overcapitalization and secure their financial health.

Loans from corporations to shareholders are tricky in terms of commercial and tax law and can lead to legal consequences. Optimal contract design and expert advice are crucial to minimize risks.

In Switzerland, private use of company cars is accounted for in wages or directly deducted, thus affecting social contributions and taxes. Both methods have specific advantages and disadvantages regarding administrative effort and burden for employees.

In Switzerland, customer gifts may be accepted with consideration for appropriateness and transparency. Gifts should meet ethical and legal standards and must not constitute improper influence.

Bitcoin raises complex accounting issues in Switzerland, being treated according to the standard as either an intangible asset or current asset. Different standards such as CO, IFRS, and SWISS GAAP FER allow for different valuation approaches.

The OECD's AIA program facilitates the global exchange of financial information to combat tax evasion. It obligates financial institutions to share data about foreign accounts with tax authorities.