Blog: Accounting, Tax & Business Tips

April 16, 2025 | David Merz

Choosing the Right Pension Fund for Your Company

Occupational pension funds are a critical component of financial security for employees in Switzerland. For businesses who are subject to occupational pension fund obligations, selecting the right fund is not only about fulfilling their legal requirements. It is also an important decision that can impact employee satisfaction, long-term retention, and financial planning. In this article, we explore the various types of pension funds available to Swiss companies, the benefits and challenges of different solutions, and how businesses can better navigate the process of selecting and managing their pension schemes.

February 5, 2025 | Marco Schoch

Which is the most tax-efficient canton for companies in 2025?

Swiss companies pay varying corporate tax rates depending on their canton of residence. These include profit tax on earnings and capital tax on equity. These taxes are levied at federal, cantonal, and municipal levels. As a result, there is significant tax competition between the country's 26 cantons, with profit tax rates in cantonal capitals ranging from 11.85% to 20.54% in 2025. In this article, we examine the most tax-efficient Swiss cantons for businesses in 2025, compare profit and capital tax rates across all regions, and explain how strategic location choice can substantially reduce your company's overall tax burden.

January 21, 2025 | David Merz

Subsequent Pillar 3a Purchases - Filling the Contribution Gaps

The newly enacted 2025 Pillar 3a purchase rules mark a significant shift in Switzerland’s retirement savings landscape, allowing employees to fill contribution gaps and enhance their financial security. While these changes offer new opportunities for tax savings and flexibility, they come with limitations and administrative challenges. This article explores the new provisions, their implications for taxpayers, and how they compare to the original Ettlin Motion, providing insights for effective retirement planning.

January 20, 2025 | David Merz

2025 Partial Revision of the Value Added Tax Act (MWSTG)

On 1st January 2025, significant changes to the Value Added Tax (VAT) laws were implemented in Switzerland. The partial revision of the VAT Act (MWSTG) represents a significant step toward modernizing the country’s tax framework in a rapidly digitalizing world. The changes primarily address the growing prominence of e-commerce platforms but also includes broader updates aimed at simplifying processes, increasing transparency, and closing gaps in compliance. This article explores the key changes to Swiss VAT, their implications for businesses, and practical steps for navigating the new rules effectively.

January 17, 2025 | David Merz

Setting up a company in Switzerland as a foreigner

Switzerland is an attractive jurisdiction for foreign entrepreneurs looking to establish a company. With its strategic location in the heart of Europe, excellent economy and infrastructure, and highly skilled workforce, Switzerland offers numerous opportunities for foreign investors. In this article, we will explore the process and requirements for setting up a company in Switzerland as a foreigner, along with some important factors to consider while doing so.

January 9, 2025 | David Merz

Why Fiduciary Services Are Essential for your Start-Up in Switzerland

In the dynamic world of start-ups, the focus is often on the vision behind the product or service. However, in Switzerland—a highly developed yet heavily regulated economic environment—success requires more than just a great idea. Trust services allow young companies to focus their resources on their core business while ensuring that financial and legal matters are professionally managed. This article explores why trust services can be crucial for start-ups and how they can contribute to long-term success.

January 8, 2025 | David Merz

Dealing with Financial Distress: Underbalance, Capital Loss, and Over-Indebtedness

Financial distress can create significant challenges for Swiss businesses. It requires swift action to meet legal obligations and protect the company’s financial wellbeing. Article 725 of the Swiss Code of Obligations (CO) sets out the responsibilities of directors in managing situations such as underbalance, capital loss, and over-indebtedness. In this article, we define these terms, outline their legal and practical implications, and provide insights to help companies understand and address these situations effectively.

January 7, 2025 | David Merz

Accounting Solutions for SMEs: What You Need to Know

Small and medium-sized enterprises (SMEs) are the backbone of Switzerland’s economy, representing over 99% of all businesses and a significant portion of employment. Despite their diversity in size, type, and legal form, SMEs share a common need: managing their accounting efficiently and compliantly. This article explores the accounting options available to Swiss SMEs, focusing on the critical decision between managing accounting in-house or outsourcing to professionals. We’ll cover everything you need to know, from understanding the basic legal requirements to identifying the most cost-effective and practical accounting solutions for your business.

January 6, 2025 | David Merz

Buying and Selling GmbH Shares: What Do You Need to Know?

There is much more to buying and selling shares in a private limited liability company (GmbH) in Switzerland than simply agreeing on a price. The process involves complex legal and regulatory requirements, complying with shareholders’ agreements, obtaining shareholder consent, and determining fair share valuations. This article explores the key aspects of GmbH share transfers and provides essential guidance to help both buyers and sellers execute successful and compliant transactions.

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