The finance blog for businesses and private individuals

Accounting ratios

The key ratios for liquidity, profitability and balance sheet structure

Expense policies in companies

Many corrections arise not because receipts are missing, but because expenses, vehicle use and private-use portions are not regulated consistently across the policy, the salary certificate and VAT.

Key methods of cost accounting

Choosing the right cost accounting method influences how costs are understood, managed and assessed.

If you know the differences, you can make costs more transparent, make better-founded decisions and improve your company’s profitability in a targeted way.

Half-year closing in SMEs

The half-year closing is the moment when you must not only record figures but read them: where your company really earns money, where capital is tied up and whether the second half of the year is financially secured.

Accounting standards in Switzerland

Which accounting standards apply in Switzerland, and which one is right for a company? This overview shows the differences between the Code of Obligations (OR), Swiss GAAP FER, IFRS and US GAAP and helps you classify them correctly.

Balance sheet and income statement

The balance sheet and the income statement do not just show figures; they tell a company’s economic story. If you understand their structure and significance, you gain clarity about financial stability, development and where action is needed.

Accounting for the self-employed

Structured accounting is the foundation for financial stability, legal certainty and lasting business success.

E-accounting: online accounting

Digital accounting fundamentally changes traditional workflows and creates new opportunities for efficiency, transparency and collaboration.

Efficient planning calculations

Planning calculations create clarity about a company’s financial future. They help you recognize developments early, make well-founded decisions and manage risks better.

If you understand how planning calculations are structured and which data they require, you lay an important foundation for lasting business success.

Tax at source in payroll accounting

Tax at source plays an essential role when employing foreign workers in Switzerland. It places particular demands on employers in payroll accounting and personnel administration.

Applying tax at source correctly requires sound knowledge of the cantonal rules and of the employees’ personal circumstances.

Preparing payroll accounting from Q4

The biggest mistake in Q4 is not an incorrect payroll run but the assumption that open special cases can still be corrected quickly later with the salary certificate. In practice, this often does not work properly.

Payroll for the self-employed

For self-employed people with employees, correct payroll is a central part of running the business. It ensures that salaries are calculated correctly, legal requirements are met and all contributions are paid properly. A structured approach makes this process much easier.

Insurance for employees

The insurance policies required by law for employees form the foundation of social security in Switzerland. They protect employees against financial risks in a wide range of life situations.

In addition to the mandatory insurance policies, there is supplementary cover that employers often offer to extend their employees’ protection.

Salary certificate: information for employers

The salary certificate is a central element of the Swiss payroll and tax system. For employers, it is not only an administrative obligation but also a responsibility toward employees and tax authorities.

Expense policies in companies

Many corrections arise not because receipts are missing, but because expenses, vehicle use and private-use portions are not regulated consistently across the policy, the salary certificate and VAT.

Tax return for the self-employed: 12 common mistakes

This article shows where self-employed persons in Switzerland most often declare items incorrectly in their tax return, and how you can keep accounting, business expenses and private-use portions properly separate.

Successful tax optimization for companies

Successful tax optimization starts with an analysis of the starting position and ends with the legally sound implementation of suitable measures.

Optimal tax strategies for companies in Switzerland

A sustainable tax strategy takes into account not only current taxes, but also future developments, investments and structural decisions.

National and international tax law

The interplay between national law and international agreements shapes the tax treatment of income and assets in Switzerland.

Corporate taxes in Switzerland

If you know the most important types of tax, the bases of calculation and the cantonal differences, you can plan corporate taxes better and avoid financial surprises.

Tax deductions for companies in Switzerland

Tax deductions are an important lever for correctly reflecting business expenses and optimizing the tax burden within the scope of the law.

How to classify crypto income for tax purposes

This article classifies crypto income systematically and shows how to record and document airdrops, staking rewards, mining and DeFi income correctly in your Swiss tax return.

Tax return checklist: how to prepare your tax return properly

This checklist shows you all the documents, steps and tips for a complete, stress-free tax return.

Deductions for Swiss private individuals

This article shows which professional expenses are often claimed too sparingly or incorrectly in the Swiss tax return, how the home office deduction in Switzerland really works and why the continuing education deduction is often lost for no reason.

Back payments into pillar 3a

The new rule allows more flexibility, but requires careful planning to make the most of the tax benefits.

Tax deductions for private individuals in Switzerland

The following sections show which tax deductions private individuals in Switzerland can use and what to pay particular attention to in the tax return.

Cryptocurrencies

In recent years, cryptocurrencies have become an important part of the digital financial world. They enable new forms of transactions, investments and technological innovation.

At the same time, they require a sound understanding of how they work, of market mechanisms and of the legal and tax framework.

The most important tasks of an external CFO

External CFOs support companies far beyond traditional finance tasks. They combine strategic thinking with operational implementation and accompany companies through growth, restructuring and transformation.

Benefits of an external CFO

An external CFO brings financial clarity, strategic foresight and operational relief, exactly when companies need them.

Contract components of a CFO mandate

A CFO mandate is based on a contract that sets out tasks, compensation, legal obligations and provisions on termination and data protection. Drafting it precisely creates clarity, prevents conflicts and lays the foundation for a trusting working relationship.

Half-year closing in SMEs

The half-year closing is the moment when you must not only record figures but read them: where your company really earns money, where capital is tied up and whether the second half of the year is financially secured.

How to classify crypto income for tax purposes

This article classifies crypto income systematically and shows how to record and document airdrops, staking rewards, mining and DeFi income correctly in your Swiss tax return.

Declaring cryptocurrencies correctly

This article shows how you can declare cryptocurrencies properly in Switzerland, which tax values apply, and why wallet records, staking income and DeFi transactions should be considered separately for tax purposes.

Cryptocurrencies

In recent years, cryptocurrencies have become an important part of the digital financial world. They enable new forms of transactions, investments and technological innovation.

At the same time, they require a sound understanding of how they work, of market mechanisms and of the legal and tax framework.

Effective method or net tax rate

Many SMEs choose their VAT method out of habit or because of supposedly lower effort. This is exactly what often leads to unnecessarily high tax costs or to returns that do not fit the business model properly.

Value added tax and VAT returns explained simply

Value added tax affects almost every company in Switzerland that sells goods or services. A correct return is essential to avoid financial and legal consequences.

Besides understanding the legal basis, choosing suitable tools also plays an important role in making the return process efficient.

VAT for electronic platforms: the rules since 1 January 2025

The new rules on platform taxation bring far-reaching changes for platform operators and sellers. In particular, the classification as a supplier and new declaration obligations require a careful review of existing processes.

Companies that sell goods via electronic platforms or operate such platforms should familiarize themselves with the new requirements early on so that they account for VAT correctly.

Online platform for Swiss VAT

With the ePortal, the Swiss Federal Tax Administration (ESTV) pursues the vision of bringing all services and authorizations together in one place. The platform has been available to companies since November 2022 and was introduced step by step.

In addition to the VAT return, other tax services can also be handled digitally via the ePortal.