Author: Sarah
Geneva REG explained: who must be listed, how registration works, which changes to report within one month and how it differs from the commercial register....
Understand shareholder loans in Switzerland: 2026 interest rates, hidden equity, repayment rules and the limits on borrowing from your company....
Is a 13th month salary mandatory in Switzerland? Learn how to calculate it with clear examples covering pro rata pay, part-time work and leaving a job....
Employing staff who work from home in France? Understand the 40% tax limit, Swiss social insurance, A1 certificates and Geneva reporting duties in 2026....
Swiss transparency register from 1 October 2026: companies affected, beneficial owners, transitional deadlines, EasyGov filing and directors’ responsibilities....
Many Swiss SMEs are subject to a limited statutory audit. Its scope, the conditions for opting out and the duties that arise during financial difficulties are often confused. This article helps you identify the applicable regime and prepare a complete audit file....
Keeping your accounts up to date helps you understand profitability, prepare for payment deadlines and explain your figures. Here are the Swiss obligations to respect and a practical approach to turning your accounts into useful management information....
Your business can make a profit and still lack the cash to meet its next payments. A cash flow forecast helps you spot that gap before it becomes urgent. Here is a practical method for tracking receipts, organising payments and taking decisions in time....
Swiss accounting rules answer practical questions: which year does an invoice belong to, how should a risk be valued, and what must the accounts explain? Apply the principles of the Code of Obligations through examples and useful checks for an SME....
The notes explain what the balance sheet and income statement do not show clearly enough. They form part of a Swiss corporation’s or LLC’s annual accounts. Here are the disclosures to review and an example to help prepare notes suited to your business....