Tax and Legal
January 8, 2025 |
David Merz
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.
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January 7, 2025 |
David Merz
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.
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January 6, 2025 |
David Merz
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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January 3, 2025 |
David Merz
Switzerland is well-known for its efficient and business-friendly tax system. This has made it an attractive destination for multinational corporations, small businesses, and entrepreneurs alike.
This article provides a comprehensive overview of corporate taxes in Switzerland, covering the key types of taxes businesses encounter. We will also explain how these taxes are calculated, who they apply to, and what can be deducted from taxable income, as well as provide insight into the most tax-friendly cantons in Switzerland and some of the attractive tax incentives which are available to Swiss businesses.
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November 25, 2024 |
David Merz
The choice between an internal and an external CFO (Chief Financial Officer) can have a significant impact on the success of a company. CFOs play a key role in financial strategy and planning, making them indispensable for companies of all sizes. But which approach is right for your company? In this blog, we look at the advantages and disadvantages of both models to help you make an informed decision.
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November 25, 2024 |
David Merz
When it comes to developing growth strategies, convincing investors or managing financial risks, financial expertise is required. This knowledge either exists internally or can be covered by a Chief Financial Officer (CFO). A CFO can be crucial to success in a competitive market where almost every product and service already exists.
However, not every company can or wants to afford a full-time CFO. This is where the concept of the "CFO as a Service" comes into play. In this article, we shed light on what exactly a Chief Financial Officer does, what role they play within a company and why CFO as a Service is an attractive option for start-ups and SMEs in particular.
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November 25, 2024 |
David Merz
Switzerland's social insurance system is one of the most comprehensive and well-organized in the world. It largely succeeds in protecting individuals from the financial hardships associated with old age, illness, disability, and unemployment, thanks to its robust framework that is both highly structured and widely accessible. This article provides a detailed look at Switzerland’s social insurance system, including the fundamental “three-pillar” model for retirement provision and other key components and protection mechanisms.
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November 20, 2024 |
David Merz
Establishing a company in Switzerland requires careful financial planning. Costs vary significantly depending on your chosen legal structure and industry, with different requirements for minimum capital, registration fees, and ongoing compliance obligations.
In this article, we will explore the various costs associated with starting a company in Switzerland, how different legal forms can affect these costs, and some tax considerations for new businesses. We will also touch on how to plan for future expenses and discuss common ways to finance a new business.
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October 7, 2024 |
David Merz
In an increasingly globalized economic world, the domicile address plays a central role for companies that operate internationally. For companies that want to establish or expand a presence in Switzerland, choosing a suitable domicile address is crucial. Thanks to its economic stability, excellent infrastructure and attractive tax conditions, Switzerland offers an ideal environment for growth.
In this article, we explain what exactly a domicile address is, who can use it and what advantages a company domicile in Switzerland in the canton of Zug offers.
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