Accounting

September 22, 2025 | David Merz

Optimizing Pension Fund Contributions with Voluntary Buy-Ins: A Guide for Swiss Employees

Voluntary buy-ins (also known as “purchases”) are one of the most effective tools to optimize your occupational pension contributions, reducing your tax burden today while strengthening your retirement benefits for the future. If you have a contribution gap in your 2nd pillar, it’s worth taking advantage of this opportunity for significant savings. This article explains how buy-ins work, when they’re allowed, and how to make the most of them — including timing strategies, tax planning tips, and combining them with Pillar 3a. Whether you’re mid-career or nearing retirement, understanding how and when to make a voluntary purchase can make a substantial difference to your long-term financial outcome.

September 10, 2025 | Nexova AG

Value Added Tax Exempt and Zero-Rated Services: Important Information

As a rule, all entrepreneurs in Switzerland are subject to value added tax (VAT) if they meet the legal requirements. This means: Depending on the tax rate (8.1%, 3.8% or 2.6%), they add VAT to the invoice amount. However, this obligation does not apply to all deliveries or services! For you as an entrepreneur, it is essential to know what is included and what is not. In this article, we give you an insight into this topic. Among other things, we explain what VAT actually is, who is subject to it and what billing models exist.

August 27, 2025 | David Merz

Best Payroll Software for Swiss SMEs and Startups in 2025

Payroll is one of the most sensitive and complex areas of business administration in Switzerland. With numerous mandatory contributions (AHV, ALV, BVG, etc.), complex withholding tax rules, monthly declarations, and the need for year-end salary certificates, there's a lot to handle—especially for startups and SMEs with limited internal resources. Digital tools have emerged to simplify these tasks, reduce the risk of error, and help businesses stay compliant. But choosing the right software involves much more than simple feature comparisons. Implementation, configuration, and ongoing use all require the right expertise. In this article, we look at the evolution and advantages of digital payroll systems, the most important features these tools offer, common pitfalls and risks when using payroll software, a comparison of leading tools used by Swiss startups and SMEs, and why having the right fiduciary partner matters just as much as the software itself.

August 19, 2025 | David Merz

Best Occupational Pension Funds in Switzerland in 2025: A Practical Comparison for SMEs and Startups

Choosing the right occupational pension fund is an important strategic decision for companies. Swiss SMEs and startups that make smart choices in occupational pensions can reduce costs, enhance employee benefits, and boost long-term satisfaction. But with over 1,300 pension funds in Switzerland, how can you tell which ones stand out? This article compares six major collective pension foundations based on publicly available figures and rankings. Our goal is to provide a simplified but informative snapshot of the most relevant metrics for 2025, while keeping in mind that a deeper comparison is complex and depends heavily on individual company needs.

July 22, 2025 | David Merz

Managing Swiss Payroll in Global Companies: What You Need to Know

Switzerland continues to attract international businesses with its strategic location, political stability, and strong economy. Yet for multinational companies operating in or expanding to Switzerland, one complex issue that regularly proves difficult to handle is payroll accounting. Managing Swiss payroll requires precision, local expertise, and deep understanding of a multi-layered tax and social security system. This article explores why payroll is such a critical topic for international companies with Swiss employees, outlines the various challenges faced, and provides practical solutions to overcome them.

July 15, 2025 | David Merz

Payroll Accounting in Switzerland: What Do Employers Need to Know?

Payroll accounting is one of the most important and legally sensitive areas of running a business in Switzerland. It requires strict adherence to Swiss labor law, social security regulations, and tax obligations. For startups and SMEs in particular, where resources are limited and compliance mistakes can be costly, getting payroll right is both a legal necessity and a foundation for employee trust. In this comprehensive guide, we explain how Swiss payroll accounting works, what responsibilities employers carry, which deductions must be made, and how to issue a compliant payslip. We also offer proactive tips for avoiding common mistakes, improving your payroll efficiency, and deciding whether outsourcing is the right choice for your business.

April 22, 2025 | David Merz

Maximize Your Pension Returns: How 1e Plans Empower High Earners in Switzerland

Planning for retirement within Switzerland’s occupational pension system (BVG) can be limiting for high earners. While the system effectively provides security for most employees, those with higher incomes often face capped returns and restricted investment choices. However, 1e pension plans offer a powerful alternative, providing greater flexibility and control over non-mandatory pension contributions. In this article, we break down the structure of Switzerland’s 2nd pillar pension system, explain how 1e plans differ from traditional schemes, and highlight their advantages for both individuals and employers.

April 18, 2025 | David Merz

Pension fund options for sole proprietors and the self-employed

Self-employed individuals in Switzerland have more flexibility when it comes to pension planning. This can present both opportunities and challenges, because unlike employees who are automatically enrolled in occupational pension schemes, the self-employed must proactively manage their social security and retirement savings. In this blog, we explore the pension and social security solutions available to the self-employed, offering guidance on legal obligations, voluntary pension schemes, and strategic financial planning.

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.

Independence Statement: Nexova AG is an independent private fiduciary firm. We are not a government agency or authority, and we are not affiliated with any government department or official register. All official acts, registrations, and approvals are carried out solely by the competent Swiss authorities and notaries.

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