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.

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Steuerliche Neuerungen im Jahr 2023

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

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Teuerungsausgleich

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.

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Reduction of the VAT obligation for associations

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.

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Where are our skilled workers disappearing to?

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.

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Personnel as a success factor

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.

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Financial planning: a key instrument in business succession planning

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.

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Tax aspects of company succession

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.

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The Importance of the Shareholder Agreement in Company Succession

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.

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Company valuation in the succession process

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.

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Fit for 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.

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Hardship payments

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.

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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.

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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.

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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.

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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.

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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.

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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.

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I will become a young entrepreneur

24.02.2022

You have a promising business idea and want to realize your own company?

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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.

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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.

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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.

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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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