{"id":54,"date":"2022-04-12T10:56:14","date_gmt":"2022-04-12T10:56:14","guid":{"rendered":"https:\/\/www.nexova.ch\/?page_id=54"},"modified":"2024-11-12T19:01:43","modified_gmt":"2024-11-12T17:01:43","slug":"blog","status":"publish","type":"page","link":"https:\/\/www.nexova.ch\/en\/blog\/","title":{"rendered":"Blog"},"content":{"rendered":"

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Facts and tips, simple and practical<\/span><\/h1>\n

Our Nexova blog provides founders, startups and SMEs with the latest information on digital accounting and business management.<\/pee>[\/et_pb_code][et_pb_code _builder_version=”4.27.0″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n

Get in touch!<\/a><\/div>\n

[\/et_pb_code][\/et_pb_column][et_pb_column type=”2_5″ _builder_version=”4.17.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_code module_class=”empty_img” _builder_version=”4.27.2″ _module_preset=”default” hover_enabled=”0″ custom_css_main_element=”position:relative;” custom_css_after=”content:%22%22;||display:block;||padding-bottom:80%;” global_colors_info=”{}” custom_css_after_last_edited=”on|phone” sticky_enabled=”0″ custom_css_after_phone=”content:%22%22;||display:block;||padding-bottom:100%;” custom_css_after_tablet=”content:%22%22;||display:block;||padding-bottom:80%;”][\/et_pb_code][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.17.0″ _module_preset=”default” positioning=”absolute” position_origin_a=”bottom_center” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.17.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.17.0″ _module_preset=”default” text_font=”|700|||||||” text_font_size=”36px” text_orientation=”center” global_colors_info=”{}”]<\/p>\n

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[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ custom_padding_last_edited=”on|phone” _builder_version=”4.17.0″ _module_preset=”default” custom_padding_tablet=”” custom_padding_phone=”||10px||false|false” global_colors_info=”{}”][et_pb_row column_structure=”2_3,1_3″ use_custom_gutter=”on” gutter_width=”1″ custom_padding_last_edited=”on|desktop” module_class=”blog-menu” _builder_version=”4.20.2″ _module_preset=”default” width_tablet=”” width_phone=”90%” width_last_edited=”on|phone” max_width=”100%” custom_padding_tablet=”0px||0px||true|false” custom_padding_phone=”0px||0px||true|false” global_colors_info=”{}”][et_pb_column type=”2_3″ _builder_version=”4.17.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_menu menu_id=”12″ _builder_version=”4.17.0″ _module_preset=”default” custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” global_colors_info=”{}”][\/et_pb_menu][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.17.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_search exclude_pages=”on” _builder_version=”4.17.0″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_search][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.20.2″ _module_preset=”default” width_tablet=”” width_phone=”90%” width_last_edited=”on|phone” max_width=”100%” custom_padding=”0px||||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.17.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_code _builder_version=”4.17.0″ _module_preset=”default” global_colors_info=”{}”]

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\n\t\t\t\t\t\tApril 22, 2026<\/span> | \n\t\t\t\t\t\tDavid Merz <\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\t

\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tInternal Audit in Switzerland: Definition, Tasks & Goals Explained\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\t

\n\t\t\t\t\t\tInternal audit is one of the most effective tools a company has for staying in control of its own operations. By independently reviewing processes, risks, and controls from within, it gives management a clear, unfiltered view of what is working, and what isn\u2019t.\nThis article explains what internal audit is, how it differs from the statutory external audit required under Swiss law, what the legal obligations are for Swiss companies, and how SMEs can put internal audit to practical use.\t\t\t\t\t<\/p>\n\t\t\t\t\t

\n\t\t\t\t\t\t Read more <\/span><\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t<\/div>\t\t\t\t\t\n\t\t<\/article>\n \t\t

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\n\t\t\t\t\t\tMarch 31, 2026<\/span> | \n\t\t\t\t\t\tDavid Merz <\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\t

\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tAudit Costs in Switzerland: What Does a Limited Audit Cost?\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\t

\n\t\t\t\t\t\tMost Swiss AGs and GmbHs are legally required to have their annual financial statements audited. For the vast majority of SMEs, this entails a limited audit; a streamlined review that's less intensive and less expensive than a full ordinary audit. Yet audit costs remain one of the most common questions business owners ask when planning their annual compliance budget.\n\nThis article covers what a limited audit costs in Switzerland, the key factors that drive pricing, how limited and ordinary audits differ, and practical steps you can take to keep your audit costs manageable.\t\t\t\t\t<\/p>\n\t\t\t\t\t

\n\t\t\t\t\t\t Read more <\/span><\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t<\/div>\t\t\t\t\t\n\t\t<\/article>\n \t\t

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\n\t\t\t\t\t\tFebruary 18, 2026<\/span> | \n\t\t\t\t\t\tDavid Merz <\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\t

\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tSwitzerland’s New Transparency Law (TJPG): What Companies Must Know\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\t

\n\t\t\t\t\t\tSwitzerland is introducing the Federal Act on the Transparency of Legal Entities (TJPG), a new law requiring companies to report their beneficial owners to a central register. This represents one of the most significant compliance changes for Swiss businesses in recent years, affecting nearly all AGs and GmbHs.\n\nThis article explains who must comply, what information must be reported, key deadlines, and penalties for non-compliance. Whether you're a startup founder, an established SME, or managing a foreign entity with Swiss operations, understanding these obligations is essential for maintaining legal compliance.\t\t\t\t\t<\/p>\n\t\t\t\t\t

\n\t\t\t\t\t\t Read more <\/span><\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t<\/div>\t\t\t\t\t\n\t\t<\/article>\n \t\t

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\n\t\t\t\t\t\tDecember 15, 2025<\/span> | \n\t\t\t\t\t\tDavid Merz <\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\t

\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tThe OECD Minimum Tax: What Swiss Businesses Need to Know About the 15% Global Tax Floor\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\t

\n\t\t\t\t\t\tThe global tax landscape shifted dramatically when Switzerland joined over 140 countries in implementing the OECD minimum tax\u2014a 15% floor ensuring multinational enterprises pay minimum tax wherever they operate. For large multinationals, this represents the most significant change to international tax rules in decades.\n\nThis article examines what the OECD minimum tax means for Swiss businesses, how Switzerland implemented it following a 2023 referendum, which companies are affected, and what the future holds after the US withdrawal.\t\t\t\t\t<\/p>\n\t\t\t\t\t

\n\t\t\t\t\t\t Read more <\/span><\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t<\/div>\t\t\t\t\t\n\t\t<\/article>\n \t\t

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\n\t\t\t\t\t\tNovember 19, 2025<\/span> | \n\t\t\t\t\t\tDavid Merz <\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\t

\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tCoordination Deduction 2025: Complete Guide for Swiss Employers and Employees\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\t

\n\t\t\t\t\t\tUnderstanding the \u201ccoordination deduction\u201d is vital for proper pension planning in Switzerland. The CHF 26,460 deduction (as of 2025) directly affects how much of your salary gets insured under the second pillar. This seemingly minor technical detail can have a major impact on retirement security and presents challenges for part-time workers and those with multiple employees. \nThis guide covers everything you need to know about the coordination deduction: what it is, how it's calculated, whether employers can waive or reduce it, its impact on part-time workers and multiple job holders, and the implications of the failed BVG 21 reform.\t\t\t\t\t<\/p>\n\t\t\t\t\t

\n\t\t\t\t\t\t Read more <\/span><\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t<\/div>\t\t\t\t\t\n\t\t<\/article>\n \t\t

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\n\t\t\t\t\t\tNovember 12, 2025<\/span> | \n\t\t\t\t\t\tDavid Merz <\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\t

\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tAccounting for NGOs in Switzerland: Special Requirements and Standards\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\t

\n\t\t\t\t\t\tNon-profit organizations across Switzerland contribute tremendously through social services, humanitarian aid, and advocacy work. However, given their reliance on public donations, tax exemptions, and donor trust, these organizations face intense scrutiny and complex legal, tax, and financial obligations that often exceed those of for-profit companies.\n\nThis comprehensive guide explores the key aspects of Swiss NGO accounting, including legal audit thresholds, SWISS GAAP FER 21 reporting standards, fund accounting principles, and effective grant management practices to ensure compliance and maintain transparency.\t\t\t\t\t<\/p>\n\t\t\t\t\t

\n\t\t\t\t\t\t Read more <\/span><\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t<\/div>\t\t\t\t\t\n\t\t<\/article>\n \t\t

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\n\t\t\t\t\t\tSeptember 29, 2025<\/span> | \n\t\t\t\t\t\tNexova AG <\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\t

\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tThe Fiduciary Profession: Transformation in the Digital Era\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\t

\n\t\t\t\t\t\tThe fiduciary \u2013 a profession that has been one of Switzerland\u2019s most recognised qualifications for over 30 years! A quick glance at their core responsibilities explains why. Today\u2019s fiduciary is far more than just a numbers expert. Instead, they combine competencies from a variety of fields such as financial accounting, tax consulting, and business advisory. For companies, they act as a trusted support in complex matters.\n\nLike many other industries, digital transformation has had a major impact on the fiduciary profession. Routine tasks can now be digitised with ease, allowing fiduciaries to focus on in-depth, future-oriented consulting. So what will the fiduciary\u2019s career path look like in the future? And is this the right profession for you?\t\t\t\t\t<\/p>\n\t\t\t\t\t

\n\t\t\t\t\t\t Read more <\/span><\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t<\/div>\t\t\t\t\t\n\t\t<\/article>\n \t\t

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\n\t\t\t\t\t\tSeptember 22, 2025<\/span> | \n\t\t\t\t\t\tDavid Merz <\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\t

\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tOptimizing Pension Fund Contributions with Voluntary Buy-Ins: A Guide for Swiss Employees\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\t

\n\t\t\t\t\t\tVoluntary buy-ins (also known as \u201cpurchases\u201d) 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\u2019s worth taking advantage of this opportunity for significant savings.\nThis article explains how buy-ins work, when they\u2019re allowed, and how to make the most of them \u2014 including timing strategies, tax planning tips, and combining them with Pillar 3a. Whether you\u2019re 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.\t\t\t\t\t<\/p>\n\t\t\t\t\t

\n\t\t\t\t\t\t Read more <\/span><\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t<\/div>\t\t\t\t\t\n\t\t<\/article>\n \t\t

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\n\t\t\t\t\t\tSeptember 16, 2025<\/span> | \n\t\t\t\t\t\tDavid Merz <\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\t

\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tConversion of a sole proprietorship into a GmbH or AG\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\t

\n\t\t\t\t\t\tMany entrepreneurs begin their journey with a sole proprietorship. It's simple to set up, requires no minimum capital, and offers full control. But as the business grows, so do the legal, financial, and reputational demands. At some point, converting your company into another legal form \u2013 such as a GmbH or an AG \u2013 becomes a logical next step and offers numerous advantages.\n\nThis article explains when and why converting your sole proprietorship makes sense, the legal mechanisms available for doing so, and how to complete the process correctly while avoiding unexpected tax consequences.\t\t\t\t\t<\/p>\n\t\t\t\t\t

\n\t\t\t\t\t\t Read more <\/span><\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t<\/div>\t\t\t\t\t\n\t\t<\/article>\n \t\t

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\n\t\t\t\t\t\tSeptember 10, 2025<\/span> | \n\t\t\t\t\t\tNexova AG <\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\t

\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tValue Added Tax Exempt and Zero-Rated Services: Important Information\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\t

\n\t\t\t\t\t\tAs 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. \n\nHowever, 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.\t\t\t\t\t<\/p>\n\t\t\t\t\t

\n\t\t\t\t\t\t Read more <\/span><\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t<\/div>\t\t\t\t\t\n\t\t<\/article>\n \t<\/div>\n\t\t

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\n\t\t\tof 15<\/span>\n\t\t<\/div>\n<\/div>\n\n