Author: Sarah
Switzerland will abolish imputed rental value for owner-occupied homes on 1 January 2029. Until then, homeowners must continue to apply the current rules. The reform also changes deductions, so its overall tax effect depends on more than removing a notional income figure....
A legal business name identifies an enterprise in its legal and commercial dealings. In Switzerland, the rules depend on the legal form: a sole proprietor must include their surname, while an LLC or corporation can choose its name within legal limits and must indicate its...
A statutory auditor examines the accounts but does not replace management or the accountant. The auditor’s licence, independence and engagement must fit the company’s requirements. Here is what to check before appointing or replacing an auditor....
Your terms and conditions set out the rules you want to apply to sales and services. In Switzerland, they must reflect the actual contract and be made available to the customer before they commit. Well-written terms clarify prices, deadlines and responsibilities while respecting mandatory law...
When a business faces a crisis, the first priorities are to understand the situation, protect available cash and make documented decisions without delaying the legal steps that may be required....
A successful business sale takes more than finding a buyer. You need reliable accounts, a clear understanding of the proposed price and carefully negotiated transfer terms. Here is how to prepare a Swiss business for sale, assess an offer and plan the financial, tax and...
Opening a medical practice in Switzerland means coordinating your right to practise, admission to bill compulsory health insurance where relevant, the practice’s legal structure and its financing. Incorporating an LLC does not replace a professional authorisation. This article helps doctors prepare their project, with a...
When moving a Swiss LLC or company limited by shares, first check whether the political municipality changes. A move within the same municipality generally changes only the registered address. A move to another municipality changes the statutory seat and requires a notarised amendment to the...
Swiss business statistics help explain the entrepreneurial landscape—provided you distinguish business births, active SMEs, jobs and bankruptcies. Here are the key figures, the years they describe and what they can tell you when planning a business....
A business in financial difficulty is not automatically bankrupt. Swiss law distinguishes impending insolvency, capital loss, over-indebtedness and bankruptcy ordered by a court. Understanding which situation you face helps you identify the duties, deadlines and possible recovery measures that apply....