Accounting
August 19, 2025 |
David Merz
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.
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July 22, 2025 |
David Merz
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.
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July 15, 2025 |
David Merz
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.
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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 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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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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October 6, 2024 |
David Merz
Fixed assets are essential long-term resources that businesses use to operate and generate value over time. Unlike current assets, fixed assets are owned by, and serve the company’s needs, for multiple years. They include both tangible items, like machinery, and intangible ones, such as patents. This article covers the key aspects of fixed assets, including their definition, types, methods of depreciation, and the role they play in financial management.
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