Author: Sarah
Geneva family allowances depend on the child’s age, education and family circumstances. Part-time work does not automatically reduce the benefit. Here is how the amounts, priority rules and application process fit together....
Falling below CHF 100,000 does not automatically remove your business from the VAT register. The reason for leaving, the effective date and the treatment of remaining transactions all need to be established before you stop charging VAT....
An invoice can be mathematically correct and still have the wrong VAT treatment. These twelve checks help Swiss businesses identify mistakes in registration, billing, deductions and returns before they recur....
Has the Federal Tax Administration announced a VAT audit? Prepare the records, reconciliations and explanations that connect your transactions to your returns. Understand how the review works and what to do if you disagree with its findings....
An AVS employer audit checks whether remuneration has been correctly declared for social insurance. A structured file makes it easier to explain differences between payroll, accounting records and compensation fund declarations, and to address any corrections....
A shortage of cash, a loss of capital and over-indebtedness require different assessments. Articles 725–725c of the Swiss Code of Obligations set out the board’s duties. This article explains the tests, financial statements and decisions that need prompt attention....
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/* Karpeo — modèle éditorial consolidé, 12 septembre 2026. Reprend les guides Sàrl, TVA et indépendant validés. Tous les styles sont limités à #kb.karpeo-editorial. Aucun script requis. */ #kb.karpeo-editorial{--ink:#202b35;--text:#46525b;--orange:#f16b43;--peach:#fff0e4;--blue:#edf3f4;--line:#dce3e6;--link:#a64024;color:var(--text);background:#fff;font:17px/1.8 Arial,Helvetica,sans-serif;text-align:left;overflow-wrap:break-word} #kb.karpeo-editorial *,#kb.karpeo-editorial *::before,#kb.karpeo-editorial *::after{box-sizing:border-box} #kb.karpeo-editorial :is(h1,h2,h3,h4,p,ul,ol,figure){padding:0;border:0} #kb.karpeo-editorial :is(h1,h2,h3,h4){font-family:Arial,Helvetica,sans-serif;text-transform:none;letter-spacing:-.025em;font-weight:700;color:var(--ink);word-break:normal;overflow-wrap:normal;white-space:normal}...
/* Karpeo — modèle éditorial consolidé, 12 septembre 2026. Reprend les guides Sàrl, TVA et indépendant validés. Tous les styles sont limités à #kb.karpeo-editorial. Aucun script requis. */ #kb.karpeo-editorial{--ink:#202b35;--text:#46525b;--orange:#f16b43;--peach:#fff0e4;--blue:#edf3f4;--line:#dce3e6;--link:#a64024;color:var(--text);background:#fff;font:17px/1.8 Arial,Helvetica,sans-serif;text-align:left;overflow-wrap:break-word} #kb.karpeo-editorial *,#kb.karpeo-editorial *::before,#kb.karpeo-editorial *::after{box-sizing:border-box} #kb.karpeo-editorial :is(h1,h2,h3,h4,p,ul,ol,figure){padding:0;border:0} #kb.karpeo-editorial :is(h1,h2,h3,h4){font-family:Arial,Helvetica,sans-serif;text-transform:none;letter-spacing:-.025em;font-weight:700;color:var(--ink);word-break:normal;overflow-wrap:normal;white-space:normal}...
/* Karpeo — modèle éditorial consolidé, 12 septembre 2026. Reprend les guides Sàrl, TVA et indépendant validés. Tous les styles sont limités à #kb.karpeo-editorial. Aucun script requis. */ #kb.karpeo-editorial{--ink:#202b35;--text:#46525b;--orange:#f16b43;--peach:#fff0e4;--blue:#edf3f4;--line:#dce3e6;--link:#a64024;color:var(--text);background:#fff;font:17px/1.8 Arial,Helvetica,sans-serif;text-align:left;overflow-wrap:break-word} #kb.karpeo-editorial *,#kb.karpeo-editorial *::before,#kb.karpeo-editorial *::after{box-sizing:border-box} #kb.karpeo-editorial :is(h1,h2,h3,h4,p,ul,ol,figure){padding:0;border:0} #kb.karpeo-editorial :is(h1,h2,h3,h4){font-family:Arial,Helvetica,sans-serif;text-transform:none;letter-spacing:-.025em;font-weight:700;color:var(--ink);word-break:normal;overflow-wrap:normal;white-space:normal}...