What is liquidity?
Liquidity describes a company’s ability to meet its short-term payment obligations on time. It is therefore a key indicator for [...]
2025-11-03
What is a forecast?
Forecasting is the forward-looking planning of future business developments based on current data. In controlling, it serves as [...]
2025-11-02
Indirect partial liquidation: criteria & essentials
The sale of a company involves numerous bureaucratic hurdles. Indirect partial liquidation is one of the biggest tax risks when selling equity interests in a company. [...]
2025-08-20
UID number & tax ID: What you should know about the Tax Identification Number (TIN)
The Tax Identification Number (TIN) enables the Swiss state and foreign counterparts to correctly assign financial activities and transactions. [...]
2025-08-20
Input tax on services – Switzerland’s reverse charge mechanism
More flexibility, greater choice and much more – international trade offers many advantages. But despite all these benefits, the system also has its pitfalls. [...]
2025-08-18
Undercoverage, overindebtedness and capital loss: Legal guidelines for companies
It is not uncommon for a company to incur temporary losses over the course of its corporate history. This can be the case, for example, in the course of an initial investment when the costs incurred still often exceed the profits, or as a result of an economic downturn. [...]
2025-08-18
Understanding and applying contribution margins – for better decisions in your company
The contribution margin is one of the most important business management key figures – especially in Swiss companies with diverse products and complex fixed cost structures. It shows the extent to whi [...]
2025-08-01
Abolition of the imputed rental value in Switzerland: What now applies and what is coming
The imputed rental value is a fictitious income that owners of owner-occupied properties in Switzerland must pay tax on. It is based on the assumption that living in your own house or apartment provid [...]
2025-07-10