Legal and Law
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....
Changing the address, purpose, name or management of a Swiss LLC or corporation requires the relevant records to be updated. Some changes need a signed application and supporting documents; others require a notarised amendment to the articles of association....
A collective employment agreement can impose rules on pay, working hours and insurance. Whether it applies depends on the business activity, employees, territory and dates. Check the actual scope before setting payroll parameters....
The birth allowance is a one-off payment. It is separate from monthly child allowances and income replacement during maternity leave. Working in Geneva does not, by itself, establish entitlement....
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....
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....
Stopping business activity does not close a Swiss company. Dissolution, liquidation and removal from the commercial register are separate stages, each with formalities and timing requirements. This article focuses on voluntary liquidation of a company able to settle its debts....
A managing officer of a Swiss LLC organises the company’s affairs and monitors its obligations. They may also represent it under the signing powers recorded in the commercial register. Ownership, management and authority to sign are separate roles, even when one person performs all three....
A shareholders’ agreement sets out the commitments between some or all owners of a Swiss company. It complements the articles of association and helps prepare major decisions, investor entry and shareholder exits. For an LLC, it is also called a members’ or quotaholders’ agreement....