Author: Sarah
Accruals or provisions? Compare the two, follow Swiss journal-entry examples, and understand year-end evidence, tax treatment and CO versus IFRS rules....
Karpeo joined Léman Bleu’s 3D ECO programme to discuss how digital tools are changing accounting firms and the support they provide to businesses. This English edition revisits that appearance and the ideas behind a more useful, connected accounting service....
Starting a Swiss business together means sharing more than an idea. You will make decisions, finance the activity and sometimes work at different levels of commitment. These ten decisions help you separate ownership, work, pay and decision-making before incorporation....
An interim employment reference describes an employment relationship that is still ongoing. It should accurately explain the employee’s duties, performance and professional conduct. Here is what to include, how to request one and a template to adapt....
Shopping in France and returning to Switzerland involves two separate procedures: reclaiming French VAT and meeting Swiss import requirements. Understand the thresholds, paperwork and fees before calculating what your purchase really costs....
Immediate termination ends an employment contract without notice. Under Swiss law it is an exceptional measure requiring good cause and a careful assessment of the facts. It must not be confused with ordinary dismissal followed by paid release from duties....
A Swiss general partnership, known in French as a société en nom collectif or SNC, lets at least two individuals run a business together without statutory minimum capital. Registration is compulsory. In return for this relatively simple structure, partners face personal, unlimited and joint and...
A five-day deadline can end on different dates depending on which days count. Swiss contracts may use the French terms jours ouvrables and jours ouvrés differently. For payroll and annual leave, start with the applicable calendar and the employee’s actual work schedule....
Geneva combines international finance, trade, manufacturing and a broad service economy. For an entrepreneur, its international reach creates opportunities—but payroll costs, competition and practical setup requirements need to be assessed just as carefully....
An accountant turns invoices and financial transactions into information you can use. Their work supports annual accounts, compliance and an understanding of your business. Here is what they can handle, what depends on the engagement and which responsibilities remain with management....