gestion d’entreprise Tag
Do you live in France and pay tax at source on a Geneva salary? Quasi-resident status may let you request a subsequent ordinary assessment and claim eligible deductions. Qualifying does not necessarily mean paying less tax: check eligibility, then compare the complete calculations before applying....
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....
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 Swiss branch lets an existing business operate through a lasting local establishment without creating a separate legal entity. The requirements differ depending on whether the head office is in Switzerland or abroad. Review liability, banking, accounting and tax alongside the registration costs....
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 contribution in kind can cover part or all of a Swiss company’s capital with assets rather than cash. Those assets must meet legal conditions and be properly valued and transferred. The additional documentation and verification do not remove the need to fund incorporation costs...
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....
A business plan connects your customers, offer and strategy with the resources and money needed to deliver. Use the template, market-testing method and financial example below to assess a new business or a new activity within an existing Swiss SME....