Steuerliche Neuerungen im Jahr 2023
13.12.2022
Per 1. Januar 2023 treten im Steuerbereich auf Bundesebene diverse Änderungen in Kraft, auf die nachfolgend in Kürze hingewiesen werden soll.

Teuerungsausgleich
17.11.2022
Angesichts des gegenwärtigen Inflationsschubs und der daraus folgenden sinkenden Kaufkraft der Arbeitnehmenden werden die Stimmen nach einer Lohnerhöhung vermehrt lauter. Mit dem Teuerungsausgleich soll diesem Verlust der Kaufkraft entgegengewirkt werden

Reduction of the VAT obligation for associations
19.10.2022
According to current legislation, volunteer-run, non-profit sports and cultural associations as well as non-profit institutions are exempt from value-added tax (VAT) if they generate less than CHF 150,000 in turnover per year in Switzerland and abroad from services that are not exempt from VAT.

Where are our skilled workers disappearing to?
27.09.2022
Practically all sectors complain about staff shortages. At the moment there are about 2.5 times more vacancies than unemployed. Even if all the unemployed had the necessary qualifications, that is not nearly enough: There is a shortage of skilled workers. This article attempts to briefly point out the causes.

Personnel as a success factor
22.09.2022
How do companies create attractive conditions for their employees in order to attract the necessary specialists? Company policy and administration as well as the professional competence of superiors, for example, are factors that can lead to employee dissatisfaction if they do not meet their expectations. On the other hand, a sense of achievement, feedback, recognition and a sense of responsibility play a central role in extreme employee satisfaction.

Financial planning: a key instrument in business succession planning
10.08.2022
Those who run an SME usually put a lot of heart and soul, working hours and energy into their company. There is no time for a detailed examination of private finances and their development, especially after giving up the business or handing over the business.

Tax aspects of company succession
28.07.2022
The tax implications in the context of a business succession arrangement depend essentially on the legal form of the company and the chosen implementation. In the frequent case of the sale of a corporation to a third party, the focus is regularly on achieving a tax-free capital gain, whereby certain aspects must be taken into account in this regard.

The Importance of the Shareholder Agreement in Company Succession
21.07.2022
The shareholders' agreement (ABV) is frequently used in public limited companies and also plays a prominent role in company successions. With regard to a succession, the shareholders' agreement can represent an important structuring and control instrument and is also useful during a possible transitional phase, during which both the retiring and the succeeding owner hold shares in the company. The same can be said of the shareholders' agreement in the case of a limited liability company, although in practice it is of much less importance.

Company valuation in the succession process
14.07.2022
When implementing a succession plan, sooner or later the value of the company must be determined as the basis for setting the price. Due to the often different value perceptions of buyer and seller, the method to be applied and the determination of the underlying parameters are of particular importance. Regardless of whether the sale of the business is conducted internally within the family or with a third party, carrying out a methodical valuation is highly recommended in both cases.

Fit for the succession
07.07.2022
The process of succession is not just about finding a successor, but involves long-term planning and some preparation. There is no patent remedy for this. However, it is possible to take precautions in advance to facilitate the succession.

Hardship payments
23.06.2022
In the 2021 winter session, the Federal Parliament decided to extend financial support for companies in the form of hardship payments until June 2022 at the latest.

Hidden Reserves - Curse or Blessing?
19.05.2022
The principle of prudence is a fundamental principle of Swiss accounting and at the same time a Swiss peculiarity. Even under the accounting law that has been in force since January 1, 2013, the formation of so-called hidden reserves to ensure "the lasting prosperity of the company" is explicitly permitted under Art. 960a (4) of the Swiss Code of Obligations.
Optimisation of occupational pension provision
21.04.2022
Many SMEs pay too little attention to occupational pension schemes. The legal obligation to be insured from a certain salary level is known and is also implemented. In practice, however, solutions are often found that only cover the legal obligation. The individual design options are often neglected due to a lack of knowledge of the subject matter.
Pension provision for self-employed persons
21.04.2022
Self-employed persons have more leeway with regard to their pension provision than employees. They have to organize their retirement provision themselves and can choose whether they want to provide for their old age with or without a pension fund.
Modernisation of Swiss company law
08.04.2022
With the entry into force of the new provisions of company law on 1 January 2023, the revision of company law, which has a long history, is considered complete. By modernising the existing company law, it should be adapted to the economic needs of the coming years and contribute to strengthening Switzerland as an attractive business location.
Taxation of cryptocurrencies
24.03.2022
Private individuals regularly invest in shares, bonds, precious metals or real estate. For some years now, more and more people have also been investing in cryptocurrencies. In simple terms, cryptocurrencies are digital units of account that can serve as a means of payment and capital investment. Units in cryptocurrencies are not securities, but digital means of payment dependent on a protocol and the technology behind it. Holding units in cryptocurrencies such as Bitcoin is economically comparable to holding cash or precious metals. From experience, cryptocurrencies are subject to very high price fluctuations.
Pension provision and cover in the event of accident and illness
09.03.2022
The risk of loss of earnings for the insured person in the employment relationship (with an employer or as a wage earner in his/her own company) and the self-employed person can be far apart in the event of an accident or illness. If the self-employed person does not specifically take out insurance for him/herself, he/she bears the full financial risk of loss of earnings. In an employment relationship, on the other hand, the wage earner is in principle insured as part of the collective of all employees.
The three-year lock-up period for purchases and lump-sum benefits from different pension schemes
25.02.2022
Purchases into a pension plan can be deducted from income for tax purposes. There are subsequent tax consequences if a lump-sum withdrawal is made from the pension plan within the next three years. If a person makes a purchase into his or her occupational pension plan and draws a lump-sum benefit from a vested benefits account at another pension plan within three years, the question arises as to whether this previous purchase must also be corrected for income tax purposes.
I will become a young entrepreneur
24.02.2022
You have a promising business idea and want to realize your own company?
Field report: Language study trip to Galway
16.02.2022
Still half-asleep, but already full of anticipation, around 60 students stood in front of the vocational school in Fribourg and waited for the language study trip to Ireland to finally begin. After the car was fully loaded and our accompanying teachers had counted about five times to make sure that everyone was really there, the Galway 2021 adventure finally got underway.
The employer contribution reserve and your options
04.02.2022
The employer contribution reserve ("AGBR") is a voluntary advance payment by the employer to the pension fund to cover future employer obligations. The formation of an AGBR allows a company to control its income statement and thus optimize its tax situation. In the current negative interest rate environment and under COVID-19, the possible applications have been further expanded.
Cohabitation in occupational pension provision
28.01.2022
The institution of marriage has tended to lose importance in Switzerland in the past. More and more frequently, couples live together in an unmarried partnership, even if they have offspring together. According to the Federal Statistical Office, it is precisely the younger couples who are foregoing marriage. The diversity of life forms and the decreasing number of marriages are being discussed in various legal areas, which has already led to various revisions of the law. Since January 1, 2005, the non-marital life partner can be favored within the scope of the occupational pension plan. But what needs to be considered and what precautions need to be taken? In the following article, we will briefly discuss the possibility of benefiting from occupational pension plans in the case of a non-marital partnership.
Increasing importance of the digital estate
20.01.2022
Increasing importance of the digital estate There are hardly any people left who do not use the Internet or otherwise leave their mark on the digital world. The increasing digitization is also accompanied by an increasing importance of the digital estate. After the death of someone close to them, relatives increasingly have to deal with their digital legacy. Consequently, it makes sense to think about one's own digital estate during one's lifetime.
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