With the revision of the Anti-Money Laundering Act (AMLA) and the introduction of the new Transparency Register, Switzerland is tightening its regulations to combat money laundering and terrorist financing. The new provisions will gradually come into force starting in autumn 2026.
Have you set up a company and not waived a limited audit when registering it in the Commercial Register? Here is a refresher on the conditions that allow you
In which cases does Form 103 need to be submitted? Form 103 from the Federal Tax Administration (FTA) is used for the declaration of withholding tax on income from domestic
In connection with the pandemic, Parliament has decided to extend the carry-back of losses from 7 to 10 years. This is intended to give affected companies the opportunity to,
In addition to the personal loss, the question quickly arises: What happens to the joint assets?
Can I do anything during my lifetime to ensure that the surviving spouse is protected in the best possible way?
Many management teams of small and medium-sized enterprises (SMEs) associate the topic of internal control systems (ICS) with large corporations and complex processes. However, a functioning ICS is also of great benefit to SMEs - not only for auditing purposes, but also as a practical management tool.
Since the introduction of the new company law on 1 January 2023, the often-discussed interim dividend has been clearly regulated by law. Since then, dividends from the profit of the current financial year have been possible.
Companies can find themselves in a difficult economic situation. If this results in a loss of half of the capital or even over-indebtedness in accordance with Art. 725 of the Swiss Code of Obligations, the law requires immediate action by the executive bodies.
Overview of the variants of profit appropriation and loss offsetting.
Since the introduction of the new company law on 1 January 2023, the rules for the appropriation of profits and offsetting losses have been adjusted.
Particularly in the case of growing groups of companies, consolidation is often only discussed when the relevant thresholds are exceeded and the law prescribes its preparation.
In the SME environment, it is widespread for loans to be granted by or to shareholders. Such payments are usually made unbureaucratically and without further documentation. It is often forgotten that there may be tax and legal risks here. We recommend paying attention to the following points: