Tax and Legal
June 28, 2025 |
David Merz
The stock corporation (AG) and limited liability company (GmbH) are two of the most popular legal forms for businesses in Switzerland. One of their main features is that they are both designed to provide limited liability, meaning shareholders’ personal assets are protected from the company’s debts and obligations. However, the important question is, just how foolproof is this protection in reality?
This article explains how limited liability works in Swiss AGs and GmbHs, when it breaks down in practice, and under what conditions directors and managing shareholders can be held personally liable. It also covers the consequences of liability, relevant time limits, common risk scenarios, and strategies to help minimize personal exposure.
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June 10, 2025 |
Nexova AG
In this age of information, the use of personal data is at the core of most business models. With digital transformation accelerating, the way companies collect, process, store, and transfer data has evolved rapidly. To keep up with these changes, Switzerland introduced a completely revised Federal Act on Data Protection (nFADP or nDSG), which came into force on 1 September 2023.
This new legal framework modernizes Swiss data protection law, aligns it more closely with international standards such as the EU General Data Protection Regulation (GDPR), and introduces several new rights for individuals (data subjects) and obligations for companies. This article provides a detailed overview of the key elements of the revised law, who it affects, what’s changed, and what steps Swiss and international companies must take to ensure compliance.
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May 26, 2025 |
David Merz
In Switzerland, ongoing professional development is an important part of almost every career journey, but further education and training often means taking on substantial personal costs. Fortunately, Swiss tax law provides significant deductions for many types of job-related education and training expenses.
In this article, we outline the legal basis for these deductions, explain who can claim them, which expenses qualify, and how the rules differ between federal and cantonal tax authorities. We'll also clarify some commonly misunderstood details and show you how to make the most of the available tax relief.
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May 13, 2025 |
David Merz
Business owners in Switzerland need to understand the administrative requirements and legal implications of changing their company’s domicile address. Whether relocating within the same municipality, to a different municipality in the same canton, or across cantonal borders, businesses must ensure that their new address is properly registered with the commercial register.
The complexity of the process depends on the type of business entity and the extent of the domicile change. Some changes require only a simple address update, while others involve amendments to the Articles of Association, notary certification, and re-registration in a new canton. This guide provides a step-by-step breakdown of the different scenarios and requirements involved in changing a company’s domicile address.
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April 29, 2025 |
David Merz
In our earlier article, we explored the important topic of choosing the right occupational pension fund (BVG) for your company In this article, we will expand on one critical aspect of occupational pensions for smaller companies—especially SMEs—that do not have their own pension fund: should they opt for a full insurance model or a semi-autonomous solution?
Each model has its own advantages and trade-offs in terms of security, return potential, administrative requirements, and risk distribution. We explore both approaches in detail to help you make an informed decision that aligns with your company’s risk tolerance, financial goals, and long-term planning.
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April 22, 2025 |
David Merz
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.
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April 18, 2025 |
David Merz
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.
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April 16, 2025 |
David Merz
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.
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January 21, 2025 |
David Merz
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.
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