Accounting, tax and starting a business in Switzerland
The Karpeo blog. Practical advice from our Swiss certified accountants for SMEs, self-employed professionals and entrepreneurs in Switzerland.
Where to start?
Start a business in SwitzerlandBecome self-employedUnderstand Swiss VAT
Explore the blog by topic
Choose a topic to find the articles that interest you.
Accounting
Understand your accounts, prepare your year-end closing and monitor your company’s financial position.
Swiss accounting principles explained with practical examples
Notes to annual accounts in Switzerland: requirements and an SME example
Depreciation in Switzerland: calculations, journal entries and tax rates
Swiss GAAP FER: principles, thresholds and choosing a reporting framework
Understanding a Swiss income statement: structure and worked example
Taxation
Taxes, VAT and deductions explained for businesses and individuals in Switzerland.
Geneva tax shield: the 60% limit, 1% return and worked examples
Quasi-resident tax status in Geneva: the 90% test and subsequent assessment
VAT deregistration in Switzerland: conditions, deadlines and final returns
Swiss VAT: 12 common mistakes and how to avoid them
VAT audits in Switzerland: preparation, process and follow-up
AVS employer audits in Switzerland: documents, preparation and common errors
Starting a business
Choose your business structure and plan the steps to start your company in Switzerland.
Contributions in kind in Switzerland: forming an LLC or SA with assets
Choosing a business bank account in Switzerland
Business plan in Switzerland: template, method and worked example
Sole proprietorship in Switzerland: liability, tax and obligations
Business insurance in Switzerland: mandatory cover and options for founders
Withdraw your Swiss second pillar to become self-employed: rules and steps
Business management
Practical guidance to manage your business, finance your projects and make informed decisions.
Managing company cash flow in Switzerland: method and example
Free invoicing software in Switzerland: four options compared for 2026
AVS employer audits in Switzerland: documents, preparation and common errors
Managing a Swiss LLC: duties, signing powers and personal liability
Paternity leave in Switzerland: time off, pay and claims in 2026
Maternity leave in Switzerland and Geneva: pay, duration and rights
Legal matters
Contracts, obligations and procedures: understand the rules that apply to your business.
Limited audits in Switzerland: requirements, opting-out and preparation
Updating a Swiss LLC or corporation in the commercial register
Collective employment agreements in Switzerland: understanding a CCT or GAV
Birth allowance in Geneva: 2026 amount, conditions and application
Family allowances in Geneva: 2026 amounts, eligibility and applications
AVS employer audits in Switzerland: documents, preparation and common errors
Have a question about your business?
Talk to our team about your situation.



























