Practical guides.
Numbers, not brochures.
How to set up and run a company in Switzerland with AI: formation, tax, corporate law, HR, crypto and grants. Every piece with numbers and a concrete answer — 400 articles.
Setting up a company in Switzerland from Italy: 2026 guide
GmbH or AG? Capital, timelines, substance, permits and taxation. The practical 2026 guide for Italian entrepreneurs structuring a business in Switzerland.
Read · 10 July 2026 AI accountingWhat accounting for a GmbH in Switzerland really costs
Hourly rate of CHF 150–300/h or a flat fee from CHF 125/month? How the cost of accounting for a GmbH is built up, and what AI changes.
Read · 08 July 2026 CryptoTaxation of crypto in Switzerland: a founder's guide
Utility, payment or security token? How digital assets are taxed in Switzerland for companies and individuals, and what FINMA looks at in classification.
Read · 05 July 2026Setting up a company in Switzerland from Italy: 2026 guide
GmbH or AG? Capital, timelines, substance, permits and taxation. The practical 2026 guide for Italian entrepreneurs structuring a business in Switzerland.
Read → 28 June 2026The share capital of a GmbH: how much you need and how it works
Minimum GmbH capital in Switzerland (CHF 20,000), payment, capital account, quotas and liability. What to know before you incorporate.
Read → 24 June 2026Incorporating with contributions in kind: how it works and what you need
Paying up capital with assets instead of cash: contributions in kind, valuation report, auditor's verification and the documentation required in Switzerland.
Read → 20 June 2026Which legal form for a professional practice in Switzerland
Sole proprietorship, GmbH or AG for doctors, dentists, lawyers, consultants and professional practices: liability, tax, image and continuity compared.
Read → 30 May 2026AG or GmbH: how to choose the legal form
AG or GmbH in Switzerland: capital, liability, governance, taxation and reputation compared to help you pick the right legal form.
Read → 28 May 2026Opening a sole proprietorship in Switzerland: a practical guide
Sole proprietorship in Switzerland: requirements, commercial register entry, AVS, liability and taxation. The practical guide to getting started.
Read → 26 May 2026The general partnership: when it makes sense
General partnership (Kollektivgesellschaft) in Switzerland: partners, unlimited joint liability, taxation and commercial register. When it truly makes sense.
Read → 24 May 2026The company name: rules, availability and protection
Company names in Switzerland: rules for AG, GmbH and sole proprietorships, availability checks in the commercial register, and legal protection.
Read → 22 May 2026Checklist for setting up an AG in Switzerland
A practical checklist to set up an AG in Switzerland: capital, articles, notarial deed, deposit account, governing bodies, commercial register and VAT.
Read → 20 May 2026Founding a company in Switzerland without residence: is it possible?
Setting up a GmbH or AG in Switzerland without residence? You need a legal domicile and at least one signatory resident in Switzerland. Here are the rules.
Read → 12 April 2026After incorporation, is the capital available again?
Does the capital paid in to open a GmbH or AG stay blocked? How the capital account is released and what you can do with it afterwards.
Read → 30 March 2026Turning a sole proprietorship into a GmbH or AG
How to convert a sole proprietorship into a GmbH or AG in Switzerland: procedure, contribution of the business, tax aspects and timing. A practical guide.
Read → 29 March 2026How much it costs to form a GmbH: all the costs
All the costs of forming a GmbH in Switzerland: notary, commercial register, capital, VAT and recurring expenses. Clear figures and line items explained.
Read → 28 March 2026How long does it take to form a company
How long it takes to set up a GmbH or AG in Switzerland: phases, realistic timelines and what slows down the commercial register entry.
Read → 27 March 2026How to choose your company's business name
How to choose the business name of a GmbH or AG in Switzerland: Code of Obligations rules, mandatory suffixes, availability and trademarks.
Read → 26 March 2026Shares and quotas: the differences between AG and GmbH
AG shares and GmbH quotas compared: transparency, transferability, nominal value and liability. What really changes in the choice.
Read → 25 March 2026Registered office and operating premises: what's the difference
A Swiss company's registered office and operating premises are not the same. What changes for the commercial register, tax and domiciliation. A clear guide.
Read → 29 January 2026Registration in the commercial register: step by step
How to register a company in the Swiss commercial register: documents, notarial deed, capital deposit, timeframes and obligations after registration.
Read → 25 January 2026Transferring the company's registered office to another canton
How to move the registered office of a GmbH or AG to another Swiss canton: amending the articles, commercial register, tax effects and legal domicile.
Read → 24 January 2026Setting up an association in Switzerland
How to set up an association in Switzerland: statutes, general meeting, committee, legal personality, commercial register, VAT and liability.
Read → 22 January 2026The cooperative: when it makes sense
The cooperative in Switzerland: mutual purpose, no minimum capital, variable membership, one vote each, liability and differences with GmbH and AG.
Read → 21 January 2026The simple partnership: the first step between partners
The simple partnership in Switzerland: how it arises without formalities, unlimited joint liability, unanimous decisions and when to move to a GmbH.
Read → 20 January 2026Share capital in a foreign currency: the new option
Since 2023 the share capital of an AG or GmbH can be in EUR, USD, GBP or JPY. Requirements, accounting, benefits and limits of foreign currency in Switzerland.
Read → 25 December 2025Opening in Italy or Switzerland: what changes
Capital, tax, contributions, timing and substance compared. What really changes between setting up a company in Italy and in Switzerland, without slogans.
Read → 20 December 2025Setting up an e-commerce company in Switzerland
Which legal form for e-commerce in Switzerland, VAT and distance selling, customs and obligations: a practical guide for those who sell online.
Read → 18 December 2025Freelancers and consultants: which legal form to choose
Sole proprietorship or GmbH for a freelancer in Switzerland? A comparison of liability, costs, tax and recognition of self-employment by the AVS.
Read → 29 November 2025Virtual or physical office: what you really need
Virtual office or physical premises for a Swiss company: differences, what the commercial register requires, economic substance and risks to avoid.
Read → 28 November 2025Opening a Business Bank Account in Switzerland
How to open a business bank account in Switzerland: capital deposit account, documents, KYC, beneficial owner and timelines for the new company.
Read → 27 November 2025The c/o fiduciary domicile: how it works
C/o fiduciary domicile in Switzerland: what it is, what the domiciliation contract covers, anti-money-laundering duties, mail handling and liability.
Read → 16 October 2025Opening a restaurant in Switzerland: form and permits
Legal form, operating licence, health and hygiene authorisations, VAT and staff: what it really takes to open a restaurant in Switzerland.
Read → 15 October 2025The tradesperson in Switzerland: legal form and obligations
Sole proprietorship or GmbH, social insurance, VAT, accounting and liability: the practical guide to a tradesperson's obligations in Switzerland.
Read → 13 October 2025Group medical practice: form and governance
Legal form, cantonal authorisations, governance among partners and liability: how to structure a group medical practice in Switzerland.
Read → 31 July 2025Domiciling a startup: costs and options
Domiciling a startup in Switzerland: registered office, business address, mail handling and available options. Costs, differences and what you really need.
Read → 29 July 2025From sole proprietorship to GmbH: when the switch pays off
Turning a Swiss sole proprietorship into a GmbH: when it pays off, limited liability, taxation, costs and how to make the transition smoothly.
Read → 28 July 2025Setting Up a Company Online: What Is Possible
Setting up a company in Switzerland online: what can be done remotely, where a notary and bank are still needed, real timelines and the limits of the digital process.
Read → 29 June 2025Paying in and releasing capital: the rules
How AG and GmbH capital is paid in and released: deposit account, minimum amount, contributions in kind and partial release in the AG.
Read → 27 June 2025The UID/IDI number: what it is for and how to obtain it
What the Swiss business identification number UID/IDI is, how to read it, where it is used, and how it is obtained at incorporation.
Read → 26 June 2025VAT registration: when it becomes mandatory
The CHF 100,000 threshold, relevant turnover and voluntary registration: when a business must register for VAT in Switzerland and what it entails.
Read →Hidden reserves and depreciation: what to know
How hidden reserves arise, what leeway depreciation offers under the Swiss Code of Obligations and why they matter for your company's taxation.
Read → 04 May 2026Distributing profits in a GmbH or AG: how it works
Dividends, 35% withholding tax, partial taxation and the salary alternative: how the profits of a Swiss GmbH or AG are distributed.
Read → 02 May 2026Mandatory accounting: what each legal form requires
Full accounting or a simple record? What the Swiss Code of Obligations requires of sole proprietorships, GmbHs and AGs and the CHF 500,000 turnover threshold.
Read → 10 March 2026The Swiss chart of accounts for SMEs
How to structure a chart of accounts for Swiss SMEs following the KMU standard: classes, ledgers and accounts for tidy bookkeeping compliant with the CO.
Read → 09 March 2026Closing the annual accounts: what it takes
What closing the annual accounts in Switzerland requires: adjusting entries, valuations, notes and timelines under the CO for GmbH and AG companies.
Read → 08 March 2026Ordinary audit, limited audit and opting-out
When a statutory audit is required in Switzerland: the difference between ordinary and limited audit, thresholds and opting-out for SMEs under the CO.
Read → 07 March 2026The Swiss QR-bill: how it works
How the Swiss QR-bill works: payment part, QR-IBAN, QR reference and the benefits for SME accounting and payment reconciliation.
Read → 18 November 2025Managing Trade Receivables and the Risk of Bad Debts
Trade receivables in Switzerland: payment terms, reminders, debt-collection order, write-downs and how to reduce the risk of unpaid invoices.
Read → 17 November 2025Depreciation and fixed assets: the rules
Depreciation and fixed assets in Switzerland: what to capitalise, straight-line and declining methods, tax aspects and the CO prudence principle.
Read → 16 November 2025The cash flow statement
The cash flow statement in Switzerland: the three cash flow areas, when it is mandatory under the CO and how to read it to understand liquidity.
Read → 20 September 2025Swiss GAAP FER: when they are needed
Swiss GAAP FER in Switzerland: what they are, differences with the Code of Obligations, who must apply them and when it pays to move to a true fair view.
Read → 19 September 2025Consolidated financial statements: when they are mandatory
Consolidated accounts in Switzerland: when the duty arises under the Code of Obligations, the exemption thresholds and how to build the group accounts.
Read → 18 September 2025Valuing inventory and stock
Inventory valuation in Switzerland: cost or market value, FIFO and weighted-average methods, the hidden reserve on stock and the Code of Obligations rules.
Read → 17 September 2025Cost accounting: understanding where you make money
Cost accounting for Swiss SMEs: cost centres, direct and indirect costs, contribution margin and how to see which products truly generate profit.
Read → 16 September 2025Advance payments and work in progress: how to account for them
Work in progress and advance payments in Switzerland: balance-sheet valuation, contract revenue recognition, the CO prudence principle and VAT treatment.
Read → 20 June 2025The cash book: how to keep it correctly
How to keep a cash book in Switzerland: entries, cash balance, controls and the link to accounting under the Code of Obligations.
Read → 19 June 2025The quarterly VAT return: how to complete it
How to complete and file the quarterly VAT return in Switzerland: deadlines, effective and net-tax-rate methods, input tax and corrections.
Read → 18 June 2025Accruals and deferrals: year-end adjustments
Accruals and deferrals in Switzerland: how to allocate costs and revenues to the correct accounting period at year-end, with practical examples and pitfalls.
Read → 17 June 2025How to Account for a Lease
How to account for a lease in Switzerland: the difference between operating and finance leases, treatment in the income statement or balance sheet, and VAT aspects.
Read → 16 June 2025Foreign-Currency Accounting and Exchange Differences
Foreign-currency accounting in Switzerland: conversion into CHF, year-end valuation and treatment of realised and unrealised exchange differences.
Read → 19 April 2025Treasury and payments management
Treasury and payments in a business: cash forecasting, managing due dates, collections and liquidity. How to keep working capital under control in Switzerland.
Read → 18 April 2025E-invoicing: obligations and opportunities
E-invoicing in Switzerland: what the rules require, the QR-bill, digital archiving and the benefits of automating the invoicing cycle.
Read → 17 April 2025Uncollectible Receivables: Write-Downs and Bad-Debt Provision
How to treat uncollectible receivables in the accounts: write-down, bad-debt provision, definitive loss and VAT recovery. Swiss rules and the prudence principle.
Read → 16 April 2025Multi-Currency Accounting Within a Group
Multi-currency accounting in a corporate group: functional currency, translating the accounts, exchange differences and consolidation. Swiss rules and CO.
Read →VAT in Switzerland: thresholds, rates and liability
Standard rate 8.1% from 2024, the CHF 100,000 turnover threshold and Swiss VAT liability rules explained without beating around the bush.
Read → 06 May 2026How taxes are deducted in a GmbH or AG
Profit tax is itself deductible in your GmbH or AG: how the deduction works, its effect on the effective rate and the mistakes to avoid.
Read → 20 March 2026The 35% withholding tax (Verrechnungssteuer): what it is and how to reclaim it
Swiss withholding tax is 35% on dividends and interest. How the deduction works, who reclaims it and under what timeframes and conditions.
Read → 19 March 2026The capital tax on Swiss companies
Capital tax hits the equity of a GmbH or AG. How it is calculated, why it matters even at a loss, and how to reduce its weight legally.
Read → 18 March 2026Dividends and double taxation: how it works
A dividend is taxed at company level and then in the shareholder's hands. How partial taxation works in Switzerland and how foreign double taxation is avoided.
Read → 17 March 2026The tax ruling: certainty before you decide
A Swiss tax ruling confirms the treatment of a transaction with the authority in advance. How it works, when it is worthwhile and what its limits are.
Read → 16 March 2026Withholding tax at source: a guide for employers and employees
Withholding tax at source is deducted from certain employees' salaries in Switzerland. Who is liable, employer duties and ordinary reassessment.
Read → 15 March 2026VAT on exports and services abroad
How Swiss VAT works on exports of goods and services abroad: exemption, place of supply and the evidence you must keep on file.
Read → 14 March 2026Reduced VAT rates in Switzerland: who benefits
Swiss VAT standard, reduced and special rates: which goods and services qualify for the lower rates and how to apply them without mistakes.
Read → 13 March 2026The main tax deductions for a company
Which costs a GmbH or AG can deduct in Switzerland: depreciation, provisions, salaries, interest and the expenses the tax authorities reject.
Read → 12 March 2026Permanent establishment: when foreign taxation is triggered
What a permanent establishment is and when cross-border activity triggers a foreign tax obligation. The risks and criteria you need to know.
Read → 11 March 2026Lawful tax planning: what you can really do
Where lawful tax optimisation ends and tax avoidance begins. The legitimate levers for reducing the tax burden of companies and shareholders in Switzerland.
Read → 19 January 2026The VAT net tax rate method: when it pays off
How the VAT net tax rate method works in Switzerland, who can choose it, the turnover limits and when it beats the effective method.
Read → 18 January 2026The participation deduction on dividends
How the Swiss participation deduction works: requirements, calculation and how it avoids the economic double taxation of dividends between companies.
Read → 17 January 2026The carry-forward of tax losses
How the carry-forward of tax losses works in Switzerland: duration, order of offsetting, effects in a restructuring and what is needed not to lose it.
Read → 16 January 2026The issuance stamp duty on capital
What the issuance stamp duty is in Switzerland: when it applies to equity capital, the exemption threshold, the exceptions and how to plan capital increases.
Read → 15 January 2026How dividends are taxed for individual shareholders
How dividends are taxed in Switzerland for individual shareholders: partial taxation, qualified holdings, withholding tax and the difference from salary.
Read → 24 December 2025Foreign-dressing: the risks of opening in Switzerland
What foreign-dressing (esterovestizione) is, how the Italian tax authorities challenge it, and how to build a Swiss company with real substance that withstands audits.
Read → 23 December 2025Tax residence of individuals
When you are tax-resident in Switzerland and when in Italy: criteria, AIRE registration, centre of interests and rules to avoid double taxation.
Read → 21 December 2025Selling to Switzerland from Italy: customs and VAT
Exporting goods to Switzerland from Italy: customs, import VAT, the CHF 100,000 registration threshold, incoterms and the case of online sales.
Read → 25 November 2025Double taxation treaties
How Switzerland's double taxation treaties work: allocation of taxing rights, reduced rates and refunds of the withholding tax.
Read → 24 November 2025Transfer pricing: what SMEs need to know
Transfer pricing is not just for multinationals. How a Swiss SME with intra-group transactions applies the arm's length principle.
Read → 23 November 2025Selling in the EU: OSS/IOSS and VAT for e-commerce
How European VAT works for a Swiss e-commerce selling to EU consumers: the OSS and IOSS regimes, thresholds and registration obligations.
Read → 22 November 2025Withholding tax on interest, dividends and royalties
How withholding taxes on dividends, interest and royalties work in a Swiss and international setting: Swiss withholding tax and double taxation treaties.
Read → 21 November 2025Moving the company abroad: exit tax and taxes
What happens tax-wise when a company's seat or activity is moved out of Switzerland: exit tax, hidden reserves and liquidation.
Read → 10 October 2025Gifts and taxes in Switzerland
How gift tax works in Switzerland: cantonal jurisdiction, exemptions for spouses and descendants, advances on inheritance and tax treatment.
Read → 25 September 2025Comparing cantonal profit tax rates
Cantonal profit tax rates in Switzerland: how the tax burden is made up of federal, cantonal and communal levels and what to look at beyond the percentage.
Read → 24 September 2025Real estate gains tax in Switzerland
How real estate gains tax works in Switzerland: calculation base, effect of holding period, deferral, and treatment for individuals and companies.
Read → 23 September 2025VAT and real estate: when opting for taxation pays
VAT and real estate in Switzerland: why letting is excluded, how voluntary opting for taxation works and when it pays to recover input tax.
Read → 22 September 2025Patent box: preferential taxation of patents
The Swiss patent box: how the reduced taxation of patent profits works, the link with research and development, and who it really makes sense for.
Read → 21 September 2025Withholding tax refund for non-residents
35% Swiss withholding tax on dividends: how non-residents obtain a refund through the double taxation treaties.
Read → 11 August 2025Withholding tax at source: rates and reassessment
Withholding tax at source in Switzerland: who is liable, how to read the cantonal rates and when reassessment or subsequent ordinary assessment applies.
Read → 10 August 2025Deducting a vehicle and business expenses
Company vehicle deduction in Switzerland: private use, taxable share, leasing or purchase, depreciation and deductible costs without tax disputes.
Read → 09 August 2025Taxation of fringe benefits and the company car
Fringe benefits in Switzerland: how the company car, meal vouchers, housing and benefits in kind are taxed on the salary certificate, without mistakes with the tax office.
Read → 08 August 2025VAT on digital supplies and electronic services
Swiss VAT on digital services: place of supply, 8.1% rate, purchase of foreign services, CHF 100,000 threshold and rules for online platforms.
Read → 07 August 2025Objection and appeal: tax litigation
Tax litigation in Switzerland: the difference between objection and appeal, the 30-day deadlines, levels of jurisdiction and how to contest an assessment.
Read → 25 June 2025Federal, cantonal and communal tax: how they add up
In Switzerland tax is made of three levels: federal, cantonal and communal. How they really add up and why the communal multiplier changes everything.
Read → 24 June 2025Tax instalments and filing deadlines
How tax instalments work in Switzerland, why they come before the final assessment, and how to manage deadlines, interest and liquidity.
Read → 23 June 2025Correcting an error in your tax return
Made a mistake on your Swiss tax return? Here is how to correct an error before and after assessment, between objection, revision and voluntary disclosure.
Read → 22 June 2025The communal real estate tax
What the communal real estate tax in Switzerland is, how it is calculated on the property's value, who pays it and why it varies from canton to canton.
Read → 11 May 2025CRS and the automatic exchange of information
How the automatic exchange of financial information works in Switzerland: who is involved, which data travels and what it means for companies and shareholders.
Read → 10 May 2025BEPS and Pillar Two: the global minimum tax
What BEPS and Pillar Two are and how Switzerland applies the 15% global minimum tax to large groups. Tax impact and obligations for businesses.
Read → 09 May 2025VAT and EU triangular transactions
EU triangulation and VAT for Swiss operators: supply chains, third countries, export proof, customs, MWST at 8.1% and double-taxation risks.
Read → 08 May 2025The permanent establishment in the digital economy
Permanent establishment and digital businesses: when an online activity creates a taxable presence in Switzerland, servers, agents, digital nexus and tax risks.
Read → 07 May 2025Repatriating foreign profits and dividends
Repatriating foreign profits and dividends to Switzerland: participations, participation deduction, source withholding, treaties and the 35% withholding tax.
Read → 25 April 2025Deduction of interest expense
Interest expense in Switzerland: when and how much a company can deduct, limits on shareholder loans, minimum FTA rates and hidden equity.
Read →Non-compete clause in the employment contract: what is lawful
Non-compete covenants in Switzerland: when they are valid, limits of time, place and scope, contractual penalty and damages. What employer and employee can really agree.
Read → 30 April 2026The employment contract in Switzerland: essential elements
Swiss employment contract: form, minimum elements, probation period, salary, working hours and clauses. What it must include and what is best put in writing.
Read → 28 April 2026Working hours, overtime and excess work
Overtime and excess work in Switzerland: differences, maximum limits, 25% supplement, compensation with time off and the rules of the Labour Act.
Read → 26 April 2026The employment reference: what it can and cannot contain
Swiss employment reference: difference between a simple confirmation and a full reference, the principles of truth and benevolence, hidden codes and the right to correction.
Read → 24 April 2026Mandatory social insurance for the employer (AHV, ALV, BVG)
Employer social contributions in Switzerland: AHV/IV/EO, ALV, BVG and UVG. Who pays what, the split with the employee and the accounting and payment duties.
Read → 22 April 2026Terminating an employment relationship: grounds and notice periods
Terminating employment in Switzerland: statutory notice periods, protection periods, wrongful and immediate dismissal. What employers and employees must know.
Read → 05 March 2026Hiring your first employee in Switzerland
Hiring your first employee in Switzerland: contract, social insurance, BVG, UVG, withholding tax and permits. The obligations to put in order.
Read → 04 March 2026LPP and the pension fund: the employer's obligations
LPP in Switzerland: when the duty to affiliate arises, coordinated salary, sharing of contributions and the employer's duties towards the pension fund.
Read → 03 March 2026Italy-Switzerland cross-border commuters: the new tax agreement
The new Italy-Switzerland agreement on commuters: who is a commuter, taxation of new and existing hires, remote work and the Swiss employer's obligations.
Read → 14 January 2026The probation period in the employment contract
Probation period in Switzerland: default duration, maximum three months, seven-day notice, extension for illness and differences with the fixed-term contract.
Read → 13 January 2026Sickness and continued salary payment: the rules
Continued salary payment for illness in Switzerland: the art. 324a CO duty, the Bern, Basel and Zurich scales and the role of daily allowance insurance.
Read → 12 January 2026Maternity and paternity leave in Switzerland
Maternity (14 weeks) and paternity (2 weeks) leave in Switzerland: 80% EO allowance, daily cap, protection from dismissal and payroll duties.
Read → 11 January 2026The fixed-term employment contract: when to use it
Fixed-term contracts in Switzerland: automatic termination, no notice, ban on chain contracts, early dissolution and differences with open-ended contracts.
Read → 10 January 2026Staff regulations: what they are for
Staff regulations in Switzerland: what they contain, how they differ from the individual contract, their legal force, limits under the CO and when they pay off.
Read → 22 December 2025Posting workers to Switzerland: obligations
Notification, online reporting procedure, minimum wages, working conditions and the A1 document: the obligations for posting employees to Switzerland from abroad.
Read → 15 November 2025Minimum wage: where it exists in Switzerland
Minimum wage in Switzerland: no federal floor, but some cantons and CLAs set one. How it works, who fixes it and what employers must check.
Read → 14 November 202513th-month pay and bonus: differences and rights
13th salary and bonus in Switzerland: what the difference is, when they are due and how to word them in the contract. The rules of the Code of Obligations.
Read → 13 November 2025On-call and part-time work: the rules
On-call and part-time work in Switzerland: differences, entitlement to pay, the risks of on-call work and the employer's duties under the Code of Obligations.
Read → 12 November 2025Cross-border commuters and remote work: the tax aspects
Remote work for Italy-Switzerland cross-border commuters: teleworking thresholds, salary taxation and social contributions. What the Swiss employer must know.
Read → 11 November 2025Onboarding: welcoming a new employee well
Onboarding a new employee in Switzerland: obligations before day one, integration and probation period. The checklist for a strong start.
Read → 15 September 2025Night and Sunday work: permits and rules
Night and Sunday work in Switzerland: the baseline prohibition, permits, wage supplements and time compensation. What the employer needs to know.
Read → 14 September 2025Hiring an apprentice in Switzerland
Hiring an apprentice in Switzerland: apprenticeship contract, authorisation to train, salary, social insurance and the employer's duties.
Read → 13 September 2025Calculating holiday entitlement and the balance
Calculating holiday in Switzerland: legal minimum, pro rata accrual, pay during leave, reductions and the outstanding balance at the end of employment.
Read → 12 September 2025Collective redundancy: obligations and procedure
Collective redundancy in Switzerland: thresholds, consultation procedure, notification to the labour office and social plan. The employer's duties under the CO.
Read → 11 September 2025Workplace Bullying and the Protection of Personal Integrity
Workplace bullying in Switzerland: the employer's duty to protect employees, prevention, harassment and the legal consequences of failing to act.
Read → 12 July 2025The salary certificate (Lohnausweis): how to complete it
The Swiss salary certificate: what each figure means, which benefits to declare, common mistakes and the employer's duties towards employee and tax office.
Read → 11 July 2025Family allowances in Switzerland
Family allowances in Switzerland: child and training allowances, who is entitled, how to claim them through the compensation fund and who pays the FA contribution.
Read → 10 July 2025Loss-of-earnings compensation (IPG/EO)
IPG/EO in Switzerland: compensation for service, maternity and paternity. Who is entitled, how the benefit is calculated, who advances it and how the contribution is accounted for.
Read → 09 July 2025Expense reimbursement and travel policy
Expense and travel reimbursements in Switzerland: actual vs lump-sum expenses, tax-approved expense policy, what is not salary and avoiding reclassification.
Read → 08 July 2025Collective labour agreements (CLA)
CLAs in Switzerland: what they are, the difference between company and generally binding CLAs, minimum wages, holidays and how to check if your sector is covered.
Read → 15 June 2025Salary in kind: board, lodging and company car
Salary in kind in Switzerland: how to value board, lodging and the company car, the social contributions due and how to report them in the salary certificate.
Read → 14 June 2025Temporary work and staff leasing
Temporary work and staff leasing in Switzerland: differences, licensing requirement, applicable CLA and the liability of the lender and the user company.
Read → 13 June 2025Internships and traineeships: classification and pay
Internships and traineeships in Switzerland: contractual classification, pay, social contributions and how they differ from apprenticeships. A guide for employers.
Read → 12 June 2025Occupational safety and SUVA obligations
Occupational safety in Switzerland: the UVG duty, SUVA's role, accident prevention, the EKAS/ASA directive, employer duties and penalties to avoid.
Read → 11 June 2025Notice and resignation: the legal periods
Notice and resignation in Switzerland: legal periods under the Code of Obligations, probation, form of termination and protection from dismissal.
Read →The B permit for the entrepreneur who relocates
B permit in Switzerland for entrepreneurs: EU/EFTA vs. non-EU differences, self-employment or director role, requirements and steps to obtain it.
Read → 01 March 2026Relocating to Switzerland: a guide for entrepreneurs and families
Relocating to Switzerland with a business and family: permits, municipal registration, tax residence, insurance, schooling and first practical steps.
Read → 10 November 2025The C permit: permanent settlement in Switzerland
The Swiss C permit: what it is, after how many years EU/EFTA and non-EU nationals qualify, rights, duties and how it differs from the B permit.
Read → 09 November 2025The G permit for cross-border commuters: how it works
The Swiss G permit for cross-border commuters: requirements, weekly return, changing jobs, duration, taxation and duties. A clear guide for commuters.
Read → 08 November 2025Family reunification in Switzerland
Family reunification in Switzerland: who can apply, housing and income requirements, deadlines for children, and EU/EFTA versus non-EU differences.
Read → 07 November 2025Swiss naturalisation: requirements and the path to citizenship
Swiss naturalisation: residence, integration and language requirements, ordinary vs. facilitated procedure, and the roles of municipality, canton and Confederation.
Read → 06 November 2025Health insurance (LAMal): obligations
LAMal health insurance in Switzerland: the three-month obligation, premiums, deductible and coinsurance, insurance models, premium reduction and cover.
Read → 27 July 2025Opening a private account as a new resident
How to open a private bank account in Switzerland as a new resident: documents, residence permit, account types, costs, digital alternatives and mistakes.
Read → 26 July 2025Lump-sum taxation (expenditure-based taxation)
Expenditure-based taxation in Switzerland: who qualifies for the tax lump sum, how the base is calculated, conditions, cantonal differences and key limits.
Read → 25 July 2025Moving to Switzerland: schools, healthcare, daily life
Moving to Switzerland with your family: school system, healthcare and health insurance, registration with the municipality and organising daily life.
Read → 24 July 2025Driving licence and vehicle registration
New residents in Switzerland: converting a foreign licence within 12 months, registering the vehicle, plates, motor liability insurance and circulation tax.
Read → 23 July 2025The 2nd pillar when you change job or leave Switzerland
What happens to occupational pension (BVG) when you change employer or leave Switzerland: vested benefits, blocked account and cash withdrawal.
Read → 06 May 2025The Cost of Living in Switzerland: Building a Budget
How to build a realistic budget for living in Switzerland: rent, health insurance, taxes, AVS and everyday expenses. The items that weigh most and how to estimate them.
Read → 05 May 2025Renting or buying a home in Switzerland
Renting or buying in Switzerland: equity required, mortgage amortisation, imputed rental value and additional costs. The criteria to really decide.
Read → 04 May 2025Pension fund buy-ins (2nd pillar)
BVG pension fund buy-ins: how they work, tax benefits, limits and the three-year lock-up, restricted retirement savings and a 2nd-pillar strategy in Switzerland.
Read → 03 May 2025Health insurance: choosing premium and deductible
Health insurance in Switzerland: how to choose your LAMal premium and deductible, insurance models, cost-sharing, premium reductions and a strategy to save every year.
Read → 02 May 2025Cross-border commuters: tax return and taxes between Italy and Switzerland
How cross-border commuter taxation works between Italy and Switzerland: withholding tax in Switzerland, the Italian tax return and how double taxation is avoided.
Read →The end of bearer shares: what you need to know
Bearer shares have been abolished in Switzerland. Automatic conversion, the duty to report beneficial owners and penalties: here's what to do today.
Read → 16 May 2026The duties of the board of directors of an AG
What are the non-transferable duties of the board of directors of a Swiss AG? Ultimate management, organisation, oversight and liability. A clear guide.
Read → 14 May 2026The managing officer of a GmbH: role, powers and liability
Who is the managing officer of a Swiss GmbH? Management and representation powers, duties of care and personal liability. A practical, straightforward guide.
Read → 12 May 2026Shareholders' agreements: what they are for and what they govern
What shareholders' agreements are and why they matter in a Swiss AG or GmbH. Pre-emption rights, drag and tag along, voting and governance between partners.
Read → 20 April 2026The reform of company law: what has changed
Since 1 Jan 2023 the Swiss AG has changed: share capital in foreign currency, the capital band, digital general meetings. The key changes at a glance.
Read → 18 April 2026The examination power of the commercial register
What the Swiss commercial register really checks before registering a company: scope, limits and how to avoid rejections.
Read → 16 April 2026Changing the name and articles of a GmbH or AG
How to change the company name, registered office, purpose and articles of a GmbH or AG in Switzerland: steps, notarial deed and commercial register.
Read → 14 April 2026Which insurances are mandatory by legal form
Mandatory insurances in Switzerland for sole proprietorships, GmbH and AG: AVS, LPP, LAINF and accident cover. What changes by legal form.
Read → 24 March 2026Opening a Swiss branch of a foreign company
How a foreign company opens a branch in Switzerland: commercial register entry, resident representative, tax and VAT. An operational guide.
Read → 22 March 2026Director resident in Switzerland: when it is mandatory
A GmbH and an AG must be able to be represented by a person domiciled in Switzerland. What the Code of Obligations says and how to meet the requirement.
Read → 21 March 2026Signatory powers and procuration: sole and joint
Sole signature, joint signature by two and procuration: how a Swiss company's powers of representation work and how to register them.
Read → 24 February 2026FINMA licence: when it is really needed
Not every financial activity requires a FINMA licence. When an authorisation is needed, when SRO membership is enough, and when nothing is needed.
Read → 23 February 2026SRO and AML membership: who has to do it
Anyone who is a financial intermediary under the AMLA must join an SRO or be authorised by FINMA. Who is covered, what it involves and how to structure it.
Read → 22 February 2026KYC explained: how onboarding works
Client identification, beneficial owner, risk profile: how KYC really works in the onboarding of a financial intermediary.
Read → 05 February 2026Trusts and foundations in Switzerland: when to use them
Trusts and foundations serve to protect and pass on wealth. Differences, recognition of the trust in Switzerland and typical use cases for families.
Read → 04 February 2026Family governance: rules between family and business
Family governance separates roles between family and business: family pact, family council and rules to prevent conflicts among relative shareholders.
Read → 28 January 2026Capital increase in a GmbH and AG: how it works
Capital increase in a Swiss AG or GmbH: ordinary increase, conditional capital and capital band, procedure, notarial deed and commercial register.
Read → 27 January 2026Reducing share capital: when and how
Share capital reduction in a Swiss AG or GmbH: reasons, ordinary and loss-covering reduction, creditor protection, notarial deed and register.
Read → 26 January 2026Dissolving and liquidating a company in Switzerland
How to dissolve and liquidate a GmbH or AG in Switzerland: resolution, liquidators, notice to creditors, waiting year, final distribution and removal from the register.
Read → 23 January 2026Setting up a foundation in Switzerland
How to set up a foundation in Switzerland: public deed, endowment assets, purpose, board, supervisory authority, tax exemption and audit.
Read → 09 January 2026The NDA: protecting confidential information
Non-disclosure agreements in Switzerland: what to cover, key clauses, duration, penalty and limits. A practical guide for founders and SMEs before sharing data.
Read → 08 January 2026Agency and distribution contracts: what to regulate
Agency and distribution in Switzerland: differences, commission, del credere, client indemnity, exclusivity and termination. What to put in writing before starting.
Read → 03 January 2026D&O insurance for directors and officers
A D&O policy protects the personal assets of directors and officers from liability claims. When it is needed in Switzerland.
Read → 15 December 2025The general meeting of an AG: how it is held
Convocation, agenda, quorum and resolutions of the general meeting of a Swiss AG. How to prepare and hold it in a compliant way.
Read → 14 December 2025Minutes and resolutions: how to keep them in order
General meeting and board minutes, circular resolutions and the corporate register: what each document must contain and how to archive it in a Swiss company.
Read → 13 December 2025The liability of directors
When are the directors of an AG or GmbH personally liable? Duties of care and loyalty, the business judgment rule and liability towards creditors.
Read → 12 December 2025Conflicts of interest in the governing bodies
How to manage conflicts of interest in the board of a Swiss AG or GmbH: duty of disclosure, abstention and decisions involving related parties.
Read → 11 December 2025The audit body: appointment and duties
Ordinary audit, limited audit or opting-out: when a Swiss AG or GmbH must appoint an audit body and what its duties and requirements are.
Read → 30 November 2025Converting a GmbH into an AG (and vice versa)
Converting a GmbH into an AG or an AG into a GmbH in Switzerland: procedure, capital, notarial deed, auditor and commercial register, without liquidating the company.
Read → 26 November 2025The commercial register extract: what it contains
The Swiss commercial register extract: what it contains, current and chronological extract, legal value, how to obtain it and when a certified copy is needed.
Read → 02 November 2025The new Swiss Data Protection Act (nFADP)
Switzerland's new Data Protection Act (nFADP), in force since 2023: obligations for SMEs, differences from the GDPR and what to do in practice.
Read → 21 October 2025Whistleblowing: managing reports in the company
How to set up a whistleblowing channel in a Swiss company: obligations, protections, handling of internal reports and risks to avoid.
Read → 20 October 2025The corporate code of ethics: what it is for
What a corporate code of ethics is, what it concretely serves in a Swiss SME, and how to write one that people actually read and apply.
Read → 18 October 2025GDPR and revFADP: what changes for those handling EU data
GDPR and the new Swiss data protection act compared: practical differences, scope of application and what a Swiss company handling EU customer data must do.
Read → 17 October 2025Anti-money laundering duties for fiduciaries and professionals
AML duties in Switzerland for fiduciaries and professionals: when the AMLA applies, identification, clarifications and reporting obligations.
Read → 11 October 2025Succession planning: wills and inheritance contracts
Wills, inheritance contracts and forced-heirship shares under Swiss law. How to plan your succession validly, with the reform in force since 2023.
Read → 30 September 2025The articles of association: the clauses you can't do without
Articles of association of an AG and GmbH in Switzerland: mandatory and optional clauses, minimum content, amendments, quorums and commercial register entry.
Read → 29 September 2025Registered shares: the share register and obligations
Registered shares in the Swiss AG: share register, register of beneficial owners, the duty to report and the transfer of shares.
Read → 28 September 2025Authorised and conditional capital in the AG
Conditional capital and the capital band in the Swiss AG after the 2023 reform: differences, when to use them, stock options and investors.
Read → 27 September 2025Branch or secondary seat: the differences
Branch in Switzerland: what it is, commercial register entry, resident representative, differences with a secondary seat and with a subsidiary company.
Read → 20 August 2025Lawful asset protection: the real tools
Protecting your wealth legally in Switzerland: risk separation, legal form, pension provision, insurance and the limits of the claw-back action.
Read → 19 August 2025International inheritance: applicable law and taxes
International succession in Switzerland: which law applies, the role of domicile, professio iuris, cantonal inheritance taxes and the risk of double taxation.
Read → 17 August 2025Cohabitation and inheritance: what to plan for
Unmarried cohabiting partners and inheritance in Switzerland: the partner is not a legal heir. Will, disposable portion, cantonal taxes and pension planning.
Read → 16 August 2025The supply contract: key clauses
The essential clauses of a supply contract in Switzerland: price, delivery, reservation of ownership, warranty, penalties and place of jurisdiction.
Read → 15 August 2025General terms and conditions: validity
When general terms and conditions (GTC) are valid in Switzerland: acceptance, the unusualness rule, ambiguous clauses and statutory limits.
Read → 14 August 2025Product liability in Switzerland
Product liability in Switzerland (PLA): who answers for a defective product, when, the time limits and how businesses protect themselves.
Read → 13 August 2025Debt collection and enforcement proceedings (DEBA)
How debt collection works in Switzerland under the DEBA: payment summons, objection, clearance, seizure and continuation of enforcement.
Read → 12 August 2025Bankruptcy and insolvency: the procedure in brief
Bankruptcy and insolvency in Switzerland: when the procedure opens, directors' duties, the ranking of creditors and the alternatives.
Read → 30 July 2025Changing your registered office or address: what to notify
Changing the registered office or address of a Swiss company: when a notarial deed is required, what to notify to the commercial register and who else must be informed.
Read → 21 July 2025Payment institutions and EMIs: how they fit in
Payment and e-money institutions in Switzerland: how they are classified, which regulatory perimeter they touch and how to set up the structure.
Read → 30 June 2025The minutes of the incorporation meeting
What the minutes of the incorporation meeting of an AG or GmbH are, which decisions they contain and why they are essential for the deed and the register.
Read → 28 June 2025Domicile and contact address of company bodies
Registered office, directors' domicile and a valid contact address in Switzerland: what the commercial register requires and how to get organised properly.
Read → 21 May 2025The advance care mandate: protecting the future
The advance care mandate lets you decide today who will manage your affairs if you lose the capacity of judgement. How it works in Switzerland.
Read → 20 May 2025Patient directives and planning
Advance directives and advance care mandate in Switzerland: how to decide in advance on care and administration in case of incapacity.
Read → 16 May 2025The executive's contract: specific features
Executive employment contract in Switzerland: variable pay, non-competition covenant, termination and liability. The clauses that really count.
Read → 15 May 2025The arbitration clause in contracts
How to include a valid arbitration clause in Swiss contracts: requirements, seat, language, number of arbitrators and advantages over the ordinary courts.
Read → 14 May 2025The joint venture: structure and agreements
How to structure a joint venture in Switzerland: contractual or corporate form, governance, shareholders' agreement and exit clauses. A practical guide.
Read → 13 May 2025Franchising in Switzerland: how to structure it
How to structure a franchise agreement in Switzerland: relations between franchisor and franchisee, royalties, know-how, trademark and the parties' obligations.
Read → 12 May 2025Assignment of a contract and of a claim
Difference between assignment of a claim and assignment of a contract in Switzerland: requirements, written form, consent of the debtor and warranties of the assignor.
Read → 30 April 2025Interim dividend: is it possible?
The interim dividend in a Swiss AG: conditions, interim accounts, audit and risks to avoid under the company law in force since 2023.
Read → 29 April 2025Capital reduction to cover losses (restructuring)
How to reduce an AG or GmbH's capital to absorb losses and restructure the balance sheet: simplified procedure, accordion operation and creditor protection.
Read → 28 April 2025Over-indebtedness: duties of the board
Capital loss and over-indebtedness in a Swiss AG: duties of the board of directors, interim balance sheets, subordination and notice to the court.
Read → 27 April 2025Buying treasury shares: limits and rules
When and how a Swiss AG can buy its own shares: the 10% limit, available reserves, suspension of membership rights and accounting treatment.
Read → 26 April 2025The group of companies and unified management
What a group of companies is under Swiss law: unified management, control, consolidated group accounts, legal autonomy and liability within the group.
Read → 01 April 2025Cookies and tracking: rules for company websites
Cookies and tracking on Swiss company websites: what the FADP requires, when consent is needed, the role of the GDPR and how to set up a proper notice.
Read →Business succession: 5 aspects to plan for
Governance, taxation, valuation, financing and timing: the five knots to untie for a successful generational transition or sale.
Read → 04 April 2026Business risks and underinsurance: how to protect yourself
Map your business risks, avoid underinsurance and cover liability, business interruption and key people. A guide for Swiss SMEs.
Read → 02 April 2026Marketing basics for those starting a business
Positioning, ideal customer, channels and first numbers: an essential marketing guide for new founders, with no wasted budget.
Read → 23 March 2026The Swiss holding: when it pays off and how it works
What a Swiss holding is, how the participation deduction works and when it really pays to set one up. Tax advantages and substance requirements.
Read → 06 March 2026Liquidity and cash flow management
How to manage liquidity and cash flow in a Swiss SME: cash-flow forecasting, working capital and practical levers so you never run out of cash.
Read → 18 February 2026Valuing a company: the main methods
How to estimate the value of a Swiss company: discounted cash flow, market multiples and net asset methods. When to use them and why the numbers diverge.
Read → 17 February 2026Due diligence: what is checked before buying
Before buying a company you check everything: accounts, contracts, tax, staff, legal risks. A guide to due diligence in Switzerland.
Read → 16 February 2026The term sheet: what it contains and why it matters
The term sheet sets the key terms of an investment or acquisition before the contract. Valuation, clauses, binding or not: what to look for.
Read → 15 February 2026Selling your company: how to prepare and maximise value
Selling a company well takes years of preparation: clean accounts, less dependence on the owner, recurring revenue. A practical guide.
Read → 14 February 2026The business plan that convinces investors
What an investor looks for in a business plan: problem, market, model, credible numbers and team. How to structure it to raise capital.
Read → 13 February 2026The cap table: how to manage it from day one
What a cap table is, why to keep it clean from day one and how to avoid the mistakes that stall a round in Switzerland. A practical guide for founders.
Read → 12 February 2026The pitch deck: the 10 elements you need
The 10 essential elements of a pitch deck that convinces investors: problem, solution, market, business model, team, numbers and the ask.
Read → 11 February 2026MVP and market validation: how to start
What an MVP is, how to validate demand before building and which metrics to watch. A practical method for founders who want to reduce risk.
Read → 10 February 2026Stock options and employee plans in Switzerland
How stock options, ESOPs and phantom shares work in Switzerland: instruments, vesting, tax and social-security aspects. A guide for companies retaining talent.
Read → 09 February 2026Convertible loan and SAFE: tools for the pre-seed
How convertible loans and SAFEs work in the pre-seed: cap, discount, conversion and differences. A practical guide for founders and investors in Switzerland.
Read → 08 February 2026What a family office does (and when you need one)
A family office coordinates wealth, business and family: which services it offers, single vs multi family office, and when it makes sense.
Read → 07 February 2026Consolidated reporting of family wealth
Consolidated reporting brings banks, companies and assets into a single picture. How it works, what it must contain and why it matters for good decisions.
Read → 06 February 2026Generational succession in an SME: how to plan it
Generational succession in an SME is designed years ahead: phases, transfer options, tax aspects and governance so you don't improvise.
Read → 04 January 2026Business liability insurance: why you need it
Corporate liability in Switzerland: what business liability insurance covers, when it is effectively indispensable and how to size it.
Read → 31 December 2025Business risk management (risk management)
Risk management for SMEs: how to identify, assess and treat business risks with a structured and proportionate process.
Read → 29 December 2025Branding for the small business: the basics
What branding really means for an SME: positioning, promise, visual identity and consistency. The basics of being remembered and being chosen.
Read → 28 December 2025How to price your products and services
Pricing strategies for SMEs and startups: cost, value, competition and price psychology. How to set rates that generate a sustainable margin.
Read → 27 December 2025Finding your first customers: channels and method
How to acquire the first customers of a new business: direct channels, network, content and referrals. A concrete method to go from zero to revenue.
Read → 26 December 2025Which KPIs to measure in an SME
The KPIs that truly matter for an SME: liquidity, margin, acquisition and customers. How to pick a few useful indicators instead of drowning in data.
Read → 19 December 2025The real estate company in Switzerland
When it pays to hold property through a company in Switzerland: legal form, taxation, the real estate gains tax and asset management.
Read → 17 December 2025Opening a fintech in Switzerland: what to know
Starting a fintech in Switzerland: FINMA regulatory perimeter, fintech licence, sandbox, corporate structure and anti-money laundering obligations.
Read → 16 December 2025Participation holding: structure and taxation
How to structure a participation holding in Switzerland: legal form, participation relief, dividend flows and withholding tax.
Read → 02 December 2025How to find (and convince) a business angel
Where to look for a business angel, how to approach one and what it takes to convince them: equity story, a clean cap table, credible numbers and a precise ask.
Read → 01 December 2025Crowdfunding in Switzerland: types and platforms
The types of crowdfunding in Switzerland (reward, equity, lending, donation), how platforms work and when it pays to use them to fund a project.
Read → 20 November 2025Budget and forecast: planning the numbers
Budget and forecast for Swiss SMEs: the differences, how to build them, variances and rolling forecasts. Turning the numbers into a steering tool.
Read → 19 November 2025Contribution margin and break-even
Contribution margin and break-even point for Swiss SMEs: how to calculate them, what they are for, and how to use them to decide prices and volumes.
Read → 26 October 2025Leveraged buyout: acquiring with financial leverage
How a leveraged buyout (LBO) works in Switzerland: structure, acquisition debt, NewCo, merger, legal limits and risks to know before you start.
Read → 25 October 2025The earn-out: tying the price to results
The earn-out in company sales: how the clause works, parameters, duration, conflict risks and how to draft it well in a Swiss contract.
Read → 24 October 2025Valuing a pre-revenue startup
How to value a startup with no revenue: the Berkus method, scorecard, venture capital method, the role of the cap table and how to defend your valuation.
Read → 23 October 2025Debt or equity: how to choose your financing
Financing your company with debt or equity: costs, control, risk, dilution and criteria to choose the right mix for a Swiss SME.
Read → 22 October 2025Exit strategy: planning the founder's departure
How to plan a founder's exit: sale, MBO, generational handover, IPO. Timing, preparing the company and tax aspects in Switzerland.
Read → 19 October 2025ESG and sustainability for SMEs
What ESG and sustainability really mean for a Swiss SME: obligations, funding opportunities and how to get started without greenwashing.
Read → 14 October 2025Trading company in Switzerland: structure and tax
Corporate form, substance, VAT, withholding tax and economic substance: how to structure a commercial trading company in Switzerland.
Read → 12 October 2025Setting up a deeptech startup in Switzerland
Legal form, intellectual property, capital, cap table and financing: how to structure a deeptech startup in Switzerland so it can grow.
Read → 09 October 2025Private pension provision: pillar 3a and 3b
Restricted pillar 3a and unrestricted 3b in Swiss pension provision: deductibility, maximum contributions, withdrawals and differences of the third pillar.
Read → 08 October 2025Real Estate: Holding It Privately or Through a Company
Holding real estate in Switzerland privately or through a company: tax differences, imputed rental value, double taxation and criteria for choosing.
Read → 07 October 2025Passing wealth on to the next generations
Succession planning in Switzerland: gifts, inheritance agreements, family holdings and governance. How to pass on wealth and businesses without conflict.
Read → 03 October 2025Venture capital in Switzerland: how it works
How venture capital works in Switzerland: funding stages, what funds look for, investment instruments, valuation and what it takes to raise.
Read → 10 September 2025Valuing with multiples: EV/EBITDA and the like
How multiple-based valuation works: EV/EBITDA, EV/EBIT, P/E and revenue. Where multiples come from, when to use them and the mistakes to avoid.
Read → 09 September 2025The DCF method: valuing future cash flows
How Discounted Cash Flow works: cash flow projections, the WACC discount rate, terminal value and the limitations every SME should know.
Read → 08 September 2025Working capital in M&A transactions
Why working capital can change the price of an acquisition: normal level, adjustment mechanism, cash-free debt-free and pitfalls.
Read → 07 September 2025Management buyout: when the team buys the company
How an MBO works in Switzerland: structure, leveraged financing, the seller's role, risks and what it takes to make the deal succeed.
Read → 06 September 2025Club deals and co-investments: how they work
What a club deal is, how to structure a co-investment among several investors, and the benefits, risks and governance rules to set.
Read → 21 August 2025The family holding: structure and advantages
How a family holding works in Switzerland: corporate structure, participation relief, asset protection and governance across the family branches.
Read → 18 August 2025Structured philanthropy: foundations and donations
Doing philanthropy in a structured way in Switzerland: charitable foundation, direct donations, tax deductibility, supervision and project governance.
Read → 06 August 2025Product-market fit: how to recognise it
What product-market fit is, the concrete signals that indicate it, the metrics that measure it and the mistakes to avoid before scaling a startup.
Read → 05 August 2025SaaS Metrics: ARR, Churn, LTV/CAC
The metrics that matter in a SaaS startup: ARR and MRR, churn, LTV and CAC, payback and magic number. What they really measure and how to read them together.
Read → 04 August 2025Accelerators and incubators in Switzerland
The difference between accelerators and incubators, what they offer, when to apply, how equity works and what to assess before joining a programme.
Read → 03 August 2025The co-founder agreement: what to put in writing
What a co-founder agreement should contain: equity split, vesting, roles, decisions, exit and intellectual property. Why to sign it before you start.
Read → 02 August 2025When (and how) to pivot
What a pivot is, the signals that show when to change course, the types of pivot possible and how to execute one without destroying what works in a startup.
Read → 01 August 2025Holding and operating company: separating risks
Holding and operating company structure in Switzerland: how to separate risks, assets and operations, tax advantages, dividends and limits to know.
Read → 17 July 2025Covenants in Financing: What They Are
Financial covenants in Swiss bank loans: financial, affirmative and negative covenants, how they are measured and what happens in the event of a breach.
Read → 16 July 2025Dilution and cap table in later rounds
How dilution works in investment rounds: cap table, pre and post-money, option pool, pro-rata and anti-dilution for Swiss founders.
Read → 15 July 2025Liquidation preference: what it means for the founder
Liquidation preference in venture rounds: 1x preference, participating and non-participating, cap and the payment waterfall explained for founders.
Read → 14 July 2025Secondary sale: selling shares before the exit
Secondary sale in Switzerland: how to sell shares before the exit, the difference from a primary, valuation, ROFR, drag-along and tax aspects.
Read → 13 July 2025Going public: what an SME needs
IPO of an SME in Switzerland: requirements, SIX Swiss Exchange and Sparks, prospectus, corporate governance, costs and alternatives to a listing.
Read → 10 June 2025The executive summary that opens doors
How to write an executive summary that convinces investors and banks in Switzerland: structure, key numbers and mistakes to avoid. A practical guide.
Read → 09 June 2025Goodwill: how it is valued
What goodwill is, how it is estimated in the sale of a business in Switzerland and which methods to use. A practical guide for entrepreneurs.
Read → 08 June 2025Shareholder loans and subordination of claims
Shareholder loans in Switzerland: how they work, equity or debt capital, over-indebtedness, the duty to notify the court and subordination of claims.
Read → 07 June 2025Management control for an SME
Management control for a Swiss SME: budget, cost accounting, KPIs, contribution margin, cash flow and reporting to decide with the numbers.
Read → 06 June 2025Investor relations: how to report to your investors
Investor relations for startups and SMEs: reporting to investors with periodic updates, KPIs, cash and runway, delivering bad news and board governance.
Read → 19 May 2025Usufruct and bare ownership in wealth planning
Usufruct and bare ownership in Switzerland: how to separate enjoyment from ownership to pass on wealth while keeping income and rights of use.
Read → 18 May 2025Life insurance in wealth planning
Life insurance in Switzerland: pure risk, pillar 3a and 3b. How to use it for protection, retirement provision and wealth transfer.
Read → 17 May 2025Foreign Real Estate: Declaration and Taxes
Real estate abroad for Swiss residents: obligation to declare, exemption with progression reservation and wealth tax.
Read → 15 April 2025Go-to-market: B2B and B2C compared
How go-to-market strategy changes between B2B and B2C: sales cycles, channels, price, metrics and practical implications for a startup in Switzerland.
Read → 14 April 2025Unit economics: the numbers that really count
Unit economics for startups: CAC, LTV, contribution margin and payback. How to tell whether the business model holds up before scaling and burning capital.
Read → 13 April 2025Term sheet: the clauses every founder must understand
The key term sheet clauses explained for founders: valuation, liquidation preference, anti-dilution, vesting and governance.
Read → 12 April 2025Bootstrapping or venture capital: which to choose
Bootstrapping or venture capital? The advantages, costs and trade-offs of the two ways to finance a startup, with a Swiss framing.
Read → 11 April 2025Corporate venturing (CVC): innovating by investing
What corporate venture capital (CVC) is, which models exist, and how established companies innovate by investing in startups.
Read →EIC Accelerator: how the person evaluating your dossier thinks
From the other side of the EIC and Innosuisse evaluation table: what an evaluator really looks for and how to build a dossier that passes the filter.
Read → 12 June 2026How to finance a startup: the options between Switzerland and Europe
Bootstrap, business angels, venture capital, debt, crowdfunding and grant funding (Innosuisse, EIC, national schemes): which capital for which stage.
Read → 05 December 2025Innosuisse: how it works and who can access it
What Innosuisse is, which instruments it offers (innovation projects, coaching, mentoring) and the requirements to access non-dilutive funding in Switzerland.
Read → 04 December 2025EIC Accelerator: the guide to applying
How to apply for the EIC Accelerator: application stages, what it funds (grant and equity), who is eligible and how to prepare a competitive dossier.
Read → 03 December 2025Horizon Europe: An Overview for SMEs
What Horizon Europe is, how it is structured (pillars, clusters, EIC) and how an SME can take part in European collaborative innovation calls.
Read → 06 October 2025The R&D tax credit
How the R&D tax credit works for Italian companies: eligible activities, rates, documentation, certifications and the risks to avoid.
Read → 05 October 2025Cantonal innovation grants in Switzerland
How cantonal innovation support works in Switzerland: types of aid, eligibility criteria, differences between cantons and how to prepare a solid application.
Read → 04 October 2025Simest and CDP: tools for Italian companies
What Simest and Cassa Depositi e Prestiti offer Italian companies aiming to grow and export: financing, grants, guarantees and equity.
Read → 02 October 2025Grant readiness check: are you ready to apply?
A practical checklist to see if your company is ready to apply for a grant: eligibility, accounts, project, co-financing and documentation.
Read → 26 August 2025EIC Accelerator: the stages of the application
The stages of the EIC Accelerator: short application, full proposal and jury interview. What is assessed, timing, blended finance and how to prepare step by step.
Read → 25 August 2025Innosuisse Innovation Project: how to structure it
How to structure an Innosuisse Innovation Project: research partner, contribution and co-financing, evaluation criteria and an effective work plan.
Read → 24 August 2025Horizon Europe: Building a Winning Consortium
How to build a Horizon Europe consortium: partner roles, coordinator, work packages, budget and evaluation criteria. Mistakes to avoid in your proposal.
Read → 23 August 2025Reporting on a grant: mistakes to avoid
Report on a grant without risking cuts or revocation: eligible costs, documentation, timesheets, audit trail and the most common mistakes to avoid.
Read → 22 August 2025Cumulation of aid and the de minimis rule
Cumulation of public aid and the de minimis rule: how the ceiling works, which aid adds up and how to avoid double funding of the same cost.
Read → 26 May 2025Tax credit or grant: which is better
Tax credit and non-repayable grant compared: how they work, when one or the other is worthwhile and how to combine them in a solid financing plan.
Read → 25 May 2025Matching funds and public co-investment
How matching funds and public co-investment work: the logic of capital that follows the private investor and what you need to access it.
Read → 24 May 2025Eurostars: the programme for innovative SMEs
Eurostars funds R&D projects by innovative SMEs in international collaboration. How it works, who is eligible and what it takes to apply.
Read → 23 May 2025Vouchers for innovation and digitalisation
Vouchers for innovation and digitalisation: targeted grants for SMEs to access external expertise and consulting. How they work and how to use them well.
Read → 22 May 2025What makes a financing dossier a winner
A convincing financing dossier in Switzerland: business plan, credible numbers and documentation. What banks and investors look for.
Read →Taxation of crypto in Switzerland: a founder's guide
Utility, payment or security token? How digital assets are taxed in Switzerland for companies and individuals, and what FINMA looks at in classification.
Read → 06 April 2026ICOs and Token Events: Raising Capital with Blockchain
How to structure a token event in Switzerland: FINMA classification, whitepaper, AML and corporate structure. What to do and what goes through authorised partners.
Read → 28 February 2026Utility, payment or security token: how they are classified
A token's FINMA classification determines which rules apply: utility, payment or security. How they differ and why getting it wrong is costly.
Read → 27 February 2026STO: issuing security tokens in Switzerland
An STO tokenises financial rights on a blockchain. How to structure one in Switzerland: qualification, prospectus, AML and the authorised perimeter.
Read → 26 February 2026Opening a Crypto-Friendly Bank Account
Why banks hesitate with crypto companies and how to structure yourself to open an account in Switzerland: documentation, source of funds, KYC.
Read → 25 February 2026Accounting and taxation of crypto for companies
How a Swiss company accounts for and taxes crypto-assets: balance-sheet valuation, VAT, profit tax and capital tax. The key points.
Read → 21 February 2026The travel rule for crypto operators
What the travel rule is, how FINMA applies it to virtual currency transfers, and what Swiss crypto operators must oversee to stay compliant.
Read → 20 February 2026DAOs and decentralized organizations: the legal framing
DAOs have no legal form of their own in Switzerland. How to frame them between association, simple partnership and vehicles, and which risks to avoid.
Read → 19 February 2026Stablecoins: how they are regulated in Switzerland
Bank deposit, collective investment or payment token? How FINMA classifies stablecoins in Switzerland and what obligations arise for the issuer.
Read → 10 December 2025A token's whitepaper: what it must contain
What to write in a token whitepaper in Switzerland: FINMA classification, tokenomics, legal aspects and disclosure. The structure that holds up to due diligence.
Read → 09 December 2025DeFi: classification and taxation in Switzerland
How decentralised finance is classified in Switzerland: qualifying transactions, tax on income and gains, VAT and wealth. The key points.
Read → 08 December 2025NFTs: legal and tax aspects
NFTs in Switzerland: legal qualification, rights transferred, VAT and taxation of creators and collectors. What to consider before issuing or selling.
Read → 07 December 2025Mining and staking: how they are taxed
Taxation of mining and staking in Switzerland: income, timing of taxation, valuation in CHF, private or professional activity and VAT. The criteria that matter.
Read → 06 December 2025The Crypto Valley in Zug: the Swiss ecosystem
What Zug's Crypto Valley is: why it emerged, what the Swiss crypto and blockchain ecosystem offers, and what to weigh before basing a project there.
Read → 31 October 2025Tokenising real-world assets (RWA)
Tokenising real-world assets in Switzerland: DLT ledger-based securities, legal framework, use cases, risks and how to structure the operation correctly.
Read → 30 October 2025The Swiss DLT Act: what it enables
The Swiss DLT Act in practice: ledger-based securities, insolvency protection, DLT trading facilities and what changes for those operating in crypto.
Read → 29 October 2025Crypto exchange: which authorisations you need
Opening a crypto exchange in Switzerland: FINMA scope, anti-money laundering, custody, possible licences and how to set up the structure before operating.
Read → 28 October 2025Crypto custody: wallets and responsibility
Crypto custody in Switzerland: custodial and non-custodial wallets, private keys, segregation in bankruptcy, anti-money laundering and responsibility.
Read → 27 October 2025Bitcoin in corporate treasury: practical aspects
Bitcoin in corporate treasury in Switzerland: accounting, valuation, VAT, taxes, custody and governance. Practical aspects for a Swiss company.
Read → 05 September 2025Security tokens and tokenised shares: the differences
Security tokens and tokenised shares in Switzerland: legal differences, registered ledger securities, governance and treatment. A practical guide for issuers.
Read → 04 September 2025AML onboarding for crypto projects
AML onboarding for crypto projects in Switzerland: KYC, beneficial-owner verification, sanctions, monitoring and documentation. An operational guide.
Read → 03 September 2025Stablecoins: reserves, audit and transparency
Stablecoins and reserves: composition of the backing assets, independent audit, attestation and transparency. What sets a credible structure apart in Switzerland.
Read → 02 September 2025Taxation of NFTs for creators and collectors
Taxation of NFTs in Switzerland for creators and collectors: income, VAT, wealth tax, private capital gains and royalties. A practical guide.
Read → 01 September 2025The foundation for crypto and token projects
The Swiss foundation for crypto and token projects: when it makes sense, governance, purpose, assets and limits. A guide to structuring the ecosystem.
Read → 22 July 2025The Swiss fintech licence (sandbox and licence)
Fintech sandbox and licence in Switzerland: thresholds, conditions and differences from the banking licence. When they are needed and how to choose the right level.
Read → 20 July 2025Custodial and non-custodial wallets: implications
Custodial versus non-custodial wallets: who controls the keys, which regulatory and anti-money-laundering duties change and how to set up the model.
Read → 19 July 2025DeFi: risks and compliance for operators
DeFi and compliance: how decentralised finance activities qualify, which anti-money-laundering risks emerge and how to set up safeguards in Switzerland.
Read → 18 July 2025Marketing a token: what you can say
Marketing a token: what you can and cannot communicate. Token qualification, yield promises, audience and rules for correct communication.
Read → 21 June 2025Taxation of cryptocurrencies for private individuals
How cryptocurrencies are taxed for private individuals in Switzerland: wealth tax, staking income and the threshold for professional securities dealing.
Read → 05 June 2025Airdrops: how they are taxed
Receiving free tokens is never really free. How airdrops are taxed in Switzerland for individuals and companies, between income, wealth and disposal.
Read → 04 June 2025Governance tokens: what rights they grant
Governance tokens grant voting power, not shares. What they really confer, the legal limits in Switzerland and how to structure them without confusing them with equity.
Read → 03 June 2025Smart contracts: do they have legal value?
Does a smart contract really bind the parties in Switzerland? What the law of obligations says, between code, consent and the form of contracts.
Read → 02 June 2025Crypto and inheritance: how to plan your estate
Without private keys there is no inheritance. How to plan the succession of bitcoin and tokens in Switzerland, between access, wills and cantonal taxes.
Read → 01 June 2025Exchange or OTC desk: buying crypto as a company
Exchange or OTC desk to buy crypto as a company? Differences in liquidity, slippage, price, compliance and accounting for Swiss corporate treasury.
Read → 10 April 2025Web3: the business models that work
The Web3 business models that generate real revenue: protocols, marketplaces, infrastructure and services, with a Swiss framing.
Read → 09 April 2025Designing tokenomics: the basics
The basics of tokenomics: supply, distribution, utility, vesting and incentives. How to design a sustainable token, with a Swiss legal perspective.
Read → 08 April 2025MiCA: the European crypto regulation
What the EU's MiCA regulation introduces, who it affects, which categories of crypto-assets it governs and what changes for those operating from Switzerland into Europe.
Read → 07 April 2025Blockchain in the supply chain: real-world cases
Where blockchain adds value in the supply chain and where it is just marketing: traceability, authenticity, documents and the limits to know before investing.
Read → 06 April 2025Tokenising real estate: opportunities and limits
How real-estate tokenisation works in Switzerland, the benefits it promises and the legal and practical limits to weigh before structuring a project.
Read →Digitalising an SME's processes: where to start
A practical guide to digitalising the processes of a Swiss SME: where to start, which priorities, which mistakes to avoid and how to measure results.
Read → 02 February 2026The client portal: documents and data in one place
What a fiduciary client portal is, how it centralises documents and data, the benefits it offers a Swiss SME and what it must guarantee in terms of security.
Read → 01 February 2026Automation and AI in business administration
How automation and artificial intelligence transform the administration of a Swiss SME: where they really work, the limits and the role of the professional.
Read → 31 January 2026Cybersecurity for SMEs: the basics you can't skip
The essential cybersecurity measures for a Swiss SME: passwords, backups, updates, training and data protection. What to do, in order of priority.
Read → 30 January 2026Cloud and data in Switzerland: why it matters
Why the location of company data matters: cloud in Switzerland, data protection, the CO's ten-year retention obligation and sovereignty over information.
Read → 02 January 2026Cyber insurance for businesses
Cyber risk for Swiss SMEs: what a cyber policy covers, when you need one and how it fits with prevention and data protection.
Read → 01 January 2026Business continuity: preparing for the unexpected
Business continuity for Swiss SMEs: how to build an operational continuity plan to withstand outages, cyberattacks and the absence of key people.
Read → 30 December 2025SEO basics for an SME: getting found online
Essential SEO guide for a Swiss SME: keywords, pages, content and Google Business. How to get found by people searching for what you sell.
Read → 05 November 2025Generative AI in the company: concrete use cases
Where generative AI creates real value in a Swiss SME: concrete use cases, limits, data protection risks and the role of human oversight.
Read → 04 November 2025Choosing the right CRM for an SME
How to choose the right CRM for a Swiss SME: essential features, mistakes to avoid, data protection and practical evaluation criteria.
Read → 03 November 2025The electronic signature in Switzerland: legal value
Electronic signatures in Switzerland: the three types set out by law (SES, AES, QES), when a qualified signature is needed and what legal value they really have.
Read → 01 November 2025The data room: preparing documents for a transaction
How to prepare a data room for due diligence: document structure, what to include, mistakes to avoid and data protection in a transaction.
Read → 31 August 2025Choosing an ERP/management system for an SME
How to choose an ERP for a Swiss SME: real requirements, integration with VAT and accounting, cloud vs on-premise, costs and mistakes to avoid.
Read → 30 August 2025Integrating business systems with APIs
How to integrate business systems with APIs in a Swiss SME: eliminate double entry, use cases, security, data protection and real costs.
Read → 29 August 2025Backup and disaster recovery: the minimum plan
Backup and disaster recovery for Swiss SMEs: the 3-2-1 rule, RPO and RTO, ransomware protection, restore testing and data retention obligations.
Read → 28 August 2025AI assistants with RAG: automating answers
AI assistants with RAG for Swiss SMEs: answering from your own documents while reducing hallucinations, use cases, data protection and how to set up the project.
Read → 27 August 2025Dashboards and business intelligence to decide
Dashboards and business intelligence for Swiss SMEs: which KPIs to track, how to connect data, avoid useless dashboards and turn numbers into decisions.
Read → 31 May 2025Automating invoicing and accounting
How to automate QR electronic invoicing, entries and reconciliations in your business: what to delegate to software, what stays human and where to start.
Read → 30 May 2025E-commerce platforms for the Swiss market
Which e-commerce platform to sell in Switzerland? SaaS vs open source compared on payments, languages, VAT, shipping and multichannel management.
Read → 29 May 2025Document management (DMS): putting things in order
A DMS brings order to company documents. What it is, which features matter and how to meet Swiss retention obligations (10 years).
Read → 28 May 2025Passwords, MFA and digital hygiene in the company
Strong passwords, multi-factor authentication and digital hygiene in SMEs: practical rules to reduce the risk of attacks and protect data and accounts.
Read → 27 May 2025The European AI Act: what changes for businesses
The European AI Act explained for businesses: risk-based approach, obligations, timelines and what it means for a Swiss company operating with the EU.
Read →Registering and protecting a trademark in Switzerland
How to file a trademark with the IPI, what it really protects, how long it lasts and how to defend it. A practical guide for founders and Swiss SMEs.
Read → 07 January 2026The patent: protecting an invention in Switzerland
How to patent an invention in Switzerland: requirements, IPI examination, 20-year term, annual fees and international extension. A practical guide for SMEs and startups.
Read → 06 January 2026Copyright, software and licences
Copyright in Switzerland for software: automatic protection, ownership of the code, the rule on programs created by employees, and types of licence.
Read → 05 January 2026Protecting a design with design registration
Registered design in Switzerland: what it protects, novelty and originality requirements, up to 25 years' duration, filing with the IPI and international extension.
Read → 26 September 2025Domain name and trademark: protecting your online identity
Domain name and trademark in Switzerland: differences, .ch registration, conflicts between domain and trademark, priority and how to protect your online identity.
Read → 07 July 2025Extending your trademark abroad: the Madrid System
How to extend a Swiss trademark abroad with the Madrid System: single WIPO application, costs, 6-month priority and central attack. A guide for SMEs.
Read → 06 July 2025Licensing your trademark: royalties and the contract
Trademark licensing in Switzerland: types of licence, calculating royalties, quality clauses, term and tax treatment. A practical guide for IP-owning SMEs.
Read → 05 July 2025Protecting business secrets and know-how
How to protect business secrets and know-how in Switzerland: NDAs, internal measures, employment-contract clauses and criminal protection. A guide for SMEs and startups.
Read → 04 July 2025Defending your trademark against counterfeiting
How to defend your trademark against counterfeiting in Switzerland: monitoring, cease-and-desist, civil action, customs measures and online use. A practical SME guide.
Read → 03 July 2025Recognising intellectual property on the balance sheet
How to recognise and value trademarks, patents and IP on a Swiss balance sheet: costs vs purchase, amortisation, goodwill and impact on valuation and financing.
Read → 05 April 2025The software development contract: what to regulate
The clauses that matter in a Swiss software development contract: code ownership, specifications, acceptance testing, maintenance, liability and termination.
Read → 04 April 2025Open source software: licences and risks in the company
Permissive versus copyleft open source licences, the compliance risks for the company and how to manage free software without legal surprises.
Read → 03 April 2025Assignment of copyright: how it works
Assignment of copyright in Switzerland: what can be transferred, the non-transferable moral rights, contracts, licences and the treatment of works by employees.
Read → 02 April 2025Trademark and company name: which protection
Trademark vs. company name in Switzerland: what commercial register entry really protects and why you need to register your trademark.
Read →Provisions: when they are tax-deductible
When provisions are tax-deductible in Switzerland: imminent risks, warranties, research. Criteria and limits under Swiss law.
Read → 23 April 2025Taxation of the liquidation surplus
How the liquidation surplus is taxed in Switzerland: corporations, sole proprietorships, the 35% withholding tax and indirect partial liquidation.
Read → 22 April 2025Replacement of assets and tax deferral
Replacement of business assets in Switzerland: how tax deferral on hidden reserves works, conditions, reinvestment deadlines and limits.
Read → 21 April 2025Capital gains on shareholdings: the taxation
Taxation of capital gains on shareholdings in Switzerland: tax-exempt private capital gain, business assets, participation deduction and limits.
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