The participation exemption in Switzerland can provide tax relief for companies that receive participation income from subsidiaries. Zürcher Treuhand tells you what you need to know about the participation exemption.
Most young entrepreneurs must eventually deal with the commercial registry. Zürcher Treuhand is here to make the process and legal foundations understandable for you.
Real estate is always in high demand in Switzerland, but the market has rarely been as favorable for sellers as it is now. If you make a profit from selling your property, the cantons impose a toll known as the real estate gains tax. Here we explain everything you have to know.
Switzerland, known for its stability, innovation, and high quality of life, is a preferred destination for entrepreneurs looking to establish a business. With an efficient business environment, open global markets, and a strong focus on research and development, the country offers optimal conditions for both start-ups and established companies alike.
Pillar 3a is the voluntary private pension plan in Switzerland that enables individuals to make additional provisions for financial security in retirement in addition to the state AHV (old-age and survivors' insurance) and the mandatory occupational pension plan (2nd pillar). An important feature of pillar 3a is the annual maximum amount that can be paid in to benefit from tax advantages.
Pillar 3a is an important component of the Swiss pension system. It enables people living in Switzerland to put money aside for their retirement and save taxes at the same time. Pillar 3a offers a wide range of investment options and is an important supplement to the first and second pillars. But is an investment at the bank safe? The recent events at Credit Suisse and Silicon Valley Bank show that even the largest banks cannot be considered absolutely safe.
Both fathers and mothers are entitled to paid leave after the birth of their child, also known as parental leave, in Switzerland. While mothers are entitled to 14 weeks of leave, fathers have been entitled to a total of 2 weeks of paternity leave since the 2020 national referendum. In this article, we will explain everything you need to know about maternity and paternity leave in Switzerland.
In times of globalization and digitalization, the labor market and their working models have also changed significantly. There are more and more foreign companies without a branch or place of business in Switzerland that hire employees here, so-called ANobAGs (employees without a contributory employer).
For personal retirement provision and the well-being of the family, Switzerland has built up a 3-pillar system for around 50 years. Anyone who wants to maintain their standard of living after retirement should look into the third pillar at an early stage.
The pension fund is the occupational pension in the Swiss pension system and is also called BVG. Together with accident insurance, it forms the second pillar. The pension fund, together with the state pension (first pillar) and private pension (third pillar), is intended to ensure that the standard of living is maintained after retirement.
In 2021, more than 50,000 companies were founded in Switzerland. There were particularly large numbers of startups in sectors such as IT, mobility, consulting and engineering. Foreigners account for an increasingly large share of startups: More and more companies are being founded by people without a Swiss passport. In this article we explain the most important things about this topic.
A big part of the companies founded in Switzerland is obliged to double-entry bookkeeping according to the Swiss Code of Obligations (OR). Therefore, both at the time of company formation and in general accounting, it should be questioned at regular intervals which accounting program is best suited for one's own needs. We are pleased to present in this article some of the best known and best rated accounting software in Switzerland.
Electricity prices will rise by 20 percent or more in 2023. What impact will this key interest rate hike have and how will it moderate inflation? Find out more about the Swiss National Bank's monetary policy and how the key interest rate increase will impact nationally and internationally in this article.
Family allowances support you in raising your children. The federal government prescribes minimum rates for child and education allowances. The cantons can set higher allowances and also pay birth and adoption allowances. In this article, we explain the most important facts in brief.
Especially in the process of setting up a company, it is important to look at the many options in order to find a solution that best suits your needs. Learn in this article which legal forms there are and what the differences are.
The annual financial statements are the most important means of providing information on the current financial position and earnings power of a company. They must provide a true and fair view of the economic situation of the company. Find out here what you need to bear in mind when preparing the annual financial statements.
Already when founding a company, you have to think about the insurance of your company. There are certain insurances, which you have to take out obligatorily. In addition, there are other offers that are recommended for optimal protection. In the following article, we will gladly explain everything you need to know about the various company insurances.
Foreigners residing in Switzerland and cross-border commuters pay tax on their income directly at source. This means that their taxes are deducted directly from their wages each month. Employers must take care of the declaration and payment of taxes to the authorities.
If a company generates more than CHF 100,000 in taxable sales, it becomes liable for VAT in Switzerland. This also applies to foreign companies if they generate part of their sales here. . In this article we explain the two methods, their advantages and disadvantages, and how you can change your accounting method.
According to the Swiss Code of Obligations, Swiss companies are obliged to book income and expenses in the financial year in which they are actually incurred. This is the only way to provide a true and fair view of the company's financial position and results of operations, and to make it possible to compare different financial years.
Owners and board members in particular should familiarize themselves with this topic, as non-compliance with the legal provisions can result in a lawsuit and liability with private assets in the worst case. Find out everything you need to know here.
Do you or your employees also use your company vehicle for private purposes? If you want to know how this is declared in the salary statement and what changes apply since 2022, find out more in our guide.
Taxes are an important topic in Switzerland. The differences, regionally and in the way of taxation, are often discussed. It is precisely these differences that are worth taking a closer look at. Because with clever tax planning, you can save several thousand francs per year. Find out here how you can also sustainably reduce your tax burden with the most important starting points.
Are you a Swiss resident working for a foreign employer who has no domicile in Switzerland? This is called ANobAG in Switzerland, which stands for "employee without a contributory employer". Learn everything you need to know about this in this article.
We will always keep you informed about current changes in social insurance and provide you with the latest updates for the year 2025.