00240 guides available
Tax & accounting guides
Practical, up-to-date resources to help you navigate the Swiss tax, social security and accounting system.
Getting started with AccountEX
02Step-by-step tutorials for clients and fiduciaries
Accountex Client Tutorial: the complete operational guide
Step-by-step manual to use Accountex as a client: onboarding, chart of accounts, invoicing, expenses, banking, VAT, reports and settings. Complete guide in 10 chapters.
Fiduciary Tutorial: how to use Accountex in your firm
Step-by-step manual for Swiss fiduciaries: mandate management, actAs context, document requests, multi-client consolidation, audit log and year-end closings in Accountex.
Taxes & tax returns
07Cantonal tax deadlines: the complete calendar
Complete calendar of tax filing deadlines for all 26 Swiss cantons. Filing dates, extensions, cantonal software and penalties for late submission.
Read the guideProperty owner taxation in Switzerland
Imputed rental value, maintenance deductions, mortgage interest and real estate capital gains tax: everything property owners in Switzerland need to know to optimize their tax burden.
Read the guideReal estate capital gains tax in Switzerland
How the real estate capital gains tax works in Switzerland. Calculation, cantonal differences, exemptions, legal optimisation strategies and practical example for property owners and investors.
Read the guideFederal, cantonal and municipal taxes: how the Swiss system works
How Switzerland's three-level tax system works. Federal direct tax, cantonal taxes and municipal surcharges explained with concrete calculation examples.
Read the guideTax deductions: what you can deduct in Switzerland
Complete list of allowable tax deductions in Switzerland at federal and cantonal level. Professional expenses, pillar 3a, mortgage interest, medical expenses, children and more.
Read the guideGuide to Filing Your Tax Return in Switzerland
How to file your Swiss tax return step by step. Cantonal deadlines, allowable deductions, required documents and practical tips for residents, expats and new taxpayers.
Read the guideWithholding tax for foreign workers in Switzerland
Who is subject to withholding tax in Switzerland, how it is calculated, applicable barèmes and the procedure for correction (TOU). Complete guide for cross-border commuters, B/C/L permit holders and employers.
Read the guidePension & savings
08Accident insurance (AIA/LAINF): employer obligations and accounting integration
Accident insurance (AIA/LAINF) in Switzerland: mandatory BU/NBU coverage, premium allocation, salary declaration, SUVA vs private insurers and accounting integration. Guide for SMEs and employers.
Read the guideFamily tax planning in Switzerland
How to optimise taxes for your family in Switzerland. Child deductions, spousal splitting, family allowances, pillar 3a and practical strategies for parents and families.
Read the guideMandatory health insurance (LAMal): tax impact
Tax deductibility of LAMal premiums, medical expenses in the tax return, individual premium reduction (IPR) and optimisation strategies. Practical guide with cantonal deduction table.
Read the guideMaternity, paternity and parental leave: rights, allowances and taxation
Maternity leave (14 weeks), paternity leave (2 weeks) and parental leave in Switzerland: duration, IPG allowance, taxation, tax planning for new parents and employer obligations.
Read the guidePension fund buyback: tax benefits of the 2nd pillar
Everything about voluntary pension fund buyback in Switzerland: tax advantages, limits, timing, procedure and tips to optimise your tax return.
Read the guidePillar 3a: Tax Savings and Retirement Planning in Switzerland
Everything about the Swiss pillar 3a: maximum deductible amounts, bank vs insurance comparison, splitting strategies, withdrawal rules and concrete tax savings. Updated guide 2026.
Read the guideThe Swiss pension system: the 3 pillars explained
Complete guide to the Swiss three-pillar pension system: AHV/IV (1st pillar), BVG/occupational pension (2nd pillar) and private pension (3rd pillar). Amounts, obligations, rights and key figures 2026.
Read the guideUnemployment insurance (ALV) in Switzerland
Requirements, amount and duration of unemployment benefits in Switzerland. Job search obligations, tax impact and frequently asked questions about Swiss unemployment insurance.
Read the guideCompanies, LLC & SA
144Accounts receivable & payable: how to cut collection times by 50%
How to manage accounts receivable and payable in Swiss SMEs: active and passive cycle, automatic scheduler, aging analysis, integrated reminders and supplier batch payments. Practical guide with CHF figures.
Read the guideAdvance payments and prepayments: invoicing, VAT and accounting for projects and jobs
Practical guide for Swiss SMEs on advances and prepayments in projects and jobs: correct invoicing, VAT treatment, accounting entries and deadlines.
Read the guideAnnual closing for GmbH & AG: the checklist for a flawless, fast balance sheet
Complete checklist for annual closing of Swiss GmbH and AG: deadlines, annual balance sheet, notes, general assembly and commercial register filing. Practical guide with CO art. 957-963 references.
Read the guideApprentices in the workplace: full cost, training obligations and economic return for SMEs
Guide for Swiss SMEs: calculate the full cost of an apprentice, meet LFPr training obligations, and assess economic return in accounting.
Read the guideAutomating payment reminders: fewer bad debts, better cash flow
How to automate payment reminders for Swiss SMEs: 3-level dunning system, CO legal timelines, escalation procedures, cash flow impact. Practical guide for CFOs and finance teams.
Read the guideAutomated payroll management: how to eliminate errors in AHV and BVG calculations
How to automate payroll management in Switzerland and eliminate errors in AHV and BVG calculations. Social contributions, employer obligations, payroll software and compliance. Practical guide for SMEs, HR and employers.
Read the guideB2B customer acquisition cost: calculating CAC, payback and margin impact in a Swiss SME
Practical guide for Swiss SMEs: how to calculate B2B customer acquisition cost (CAC), payback period, and impact on operating and accounting margins.
Read the guideB2B debt recovery in Switzerland: timelines, enforcement procedure and accounting impact
Practical guide to B2B debt recovery in Switzerland: reminders, debt enforcement (betreibung), SchKG timelines, costs and accounting entries in Accountex.
Read the guideDefault interest on B2B invoices: statutory calculation, invoicing and accounting impact in Switzerland
Guide to default interest on B2B invoices in Switzerland: 5% statutory rate, calculation, invoicing without VAT, reminders and accounting for SMEs.
Read the guideUncollectible receivables for SMEs: when to write off, how to document, and how to reduce the tax impact
Practical guide for Swiss SMEs on when to write off uncollectible receivables, how to document them correctly, and what accounting and tax effects (profit, VAT) to consider.
Read the guideBanking covenants for SMEs: how to monitor ratios and anticipate a contractual default
Practical guide for Swiss SMEs: how to read banking covenants, calculate financial ratios, monitor them monthly, and anticipate a contractual default before it becomes a problem.
Read the guideBank guarantees and security deposits for SMEs: accounting, hidden costs and impact on liquidity
How to account for bank guarantees and security deposits in a Swiss SME: hidden costs, impact on liquidity, and best management practices.
Read the guideUltimate beneficial owner (UBO) register: compliance for GmbH and AG, deadlines and directors' liability
Practical guide to the ultimate beneficial owner (UBO) register for GmbH and AG companies in Switzerland: LTPG obligations, transitional deadlines, directors' liability, and the EasyGov procedure.
Read the guideBillable Utilization Rate for Service SMEs: Measuring Productivity, Margins, and Team Capacity
How to calculate and interpret billable utilization rate in Swiss service SMEs: team productivity, operating margins, and capacity planning.
Read the guideBreak-even point for SMEs: calculating the minimum revenue to cover fixed costs
Practical guide to calculating the break-even point for Swiss SMEs: fixed and variable costs, contribution margin, CHF examples, and how to use it for business decisions.
Read the guideBusiness continuity plan for SMEs: IT crises, critical absences and emergency procedures in Switzerland
Practical guide to business continuity planning for SMEs in Switzerland: IT crises, owner absences, accounting backups, emergency procedures and FADP compliance.
Read the guideCorporate creditworthiness: what banks and suppliers assess and how to improve your ZEK profile
What banks and suppliers assess for the creditworthiness of Swiss SMEs. How the ZEK profile works and which concrete actions improve financial reputation.
Read the guideRepresentation Expenses and Business Meals: Tax Limits, Documentation and Accounting in Switzerland
Tax limits, 50% VAT, documentation and accounting for business meals and representation expenses in Switzerland. Practical guide for SMEs and self-employed professionals.
Read the guideBusiness Interruption Insurance for SMEs: Coverage, Exclusions, and Impact on Liquidity
Guide to business interruption insurance for SMEs in Switzerland: coverage, exclusions, compensation calculation, and impact on business liquidity.
Read the guideTransferring a company headquarters to another canton: tax impact, VAT, and accounting transition for SMEs
Practical guide to transferring a company's registered office between Swiss cantons: impact on profit tax, VAT, profit allocation, Commercial Register requirements, and accounting transition for SMEs.
Read the guideCapEx investment approval in SMEs: workflow, ROI and liquidity control
Practical guide for SMEs in Switzerland: how to structure CapEx investment approval, calculate ROI, comply with FER accounting standards, and protect liquidity.
Read the guideCapital increase and new shareholder entry: financial and accounting guide for GmbH and AG
Legal procedure, accounting entries, and tax impact of a capital increase and the entry of a new shareholder in a GmbH or AG in Switzerland. Practical guide for SMEs.
Read the guideCash conversion cycle for SMEs: the metric that anticipates liquidity crises
Learn how to calculate and monitor the cash conversion cycle (CCC) in your Swiss SME. Formula, benchmarks, warning signs, and practical actions to anticipate liquidity crises.
Read the guideChange orders in B2B projects: out-of-scope extras, invoicing and margin protection
Practical guide for Swiss SMEs: how to manage change orders in B2B projects, document out-of-scope extras, invoice correctly and protect margins with orderly accounting.
Read the guideRecharging costs to clients: how to invoice pass-through expenses, travel and materials without VAT errors
Practical guide to recharging pass-through expenses, travel and materials to clients in Switzerland: VAT treatment, documentation, accounting and common mistakes to avoid.
Read the guideCommercial agent or distributor: contractual differences, commissions and compliant accounting for Swiss SMEs
Guide for Swiss SMEs on commercial agents and distributors: contractual differences, commission calculation, VAT, social security and compliant accounting under the CO, VAT Act and Swiss accounting standards.
Read the guideCommercial rent and lease expenses: what to include in your accounts and how to negotiate clauses that impact the bottom line
Practical guide for Swiss SMEs: how to record rent, ancillary expenses, deposits and lease investments in the balance sheet, and which contractual clauses to negotiate to protect your financials.
Read the guideCompany car and benefit in kind: calculating taxable value and impact on personnel costs
Guide to calculating the taxable value of a company car in Switzerland: the 0.9% method, impact on OASI/occupational pension, accounting treatment, and personnel costs for SMEs.
Read the guideConsignment stock: accounting for consignment inventory without distorting inventory and margins
Practical guide to accounting for consignment stock in Switzerland: consignment inventory, transfer of ownership, VAT, and entries without distorting inventory and margins.
Read the guidePrice indexation in B2B contracts: protecting margins from inflation and energy price increases
How to draft indexation clauses in B2B contracts in Switzerland: indices, calculations, energy, inflation and impact on invoicing and accounting for SMEs.
Read the guideContractual retentions in B2B projects: managing blocked cash, deadlines and compliant accounting
Practical guide for Swiss SMEs: managing contractual retentions in B2B projects, planning liquidity, meeting release deadlines and recording transactions correctly.
Read the guideCorporate credit cards: spending limits, expense reconciliation and compliant accounting for Swiss SMEs
Practical guide for Swiss SMEs: set limits on corporate cards, reconcile expenses with card statements, and record transactions in compliance with the Code of Obligations, VAT and accounting standards.
Read the guideBusiness expense policy for SMEs: setting rules, limits and controls without slowing down the team
Practical guide to defining an effective business expense policy for Swiss SMEs: eligible categories, tax limits, approval workflows and controls without bureaucracy.
Read the guideCorporate sponsorships and donations: tax limits, documentation and accounting
Deductibility limits, documentation and accounting for corporate sponsorships and donations in Switzerland. Practical guide for SMEs and self-employed professionals.
Read the guideCoworking and shared spaces: cost allocation, tax deductions, and managing flexible contracts
Guide for Swiss SMEs on allocating coworking costs, accounting for rent and services, tax deductibility, and managing flexible contracts.
Read the guideCredit notes and customer returns: how to record them without distorting VAT, margins, and sales statistics
How to record credit notes and customer returns in Switzerland without distorting VAT, margins, and sales statistics. LTVA rules, journal entries, and best practices.
Read the guideB2B Credit Policy for SMEs: Limits, Guarantees and Sales Terms Without Slowing Sales
How to define an effective B2B credit policy for SMEs in Switzerland: exposure limits, guarantees, payment terms and dunning without slowing sales.
Read the guideWhen one customer accounts for 60% of revenue: risks and solutions for Swiss SMEs
When a single customer accounts for 60% of revenue, your Swiss SME faces concrete financial risks. Learn how to measure, prevent, and manage dependence on a few clients.
Read the guideB2B cost-to-serve per customer: calculating true profitability beyond revenue
Practical guide to B2B cost-to-serve: how to allocate direct and indirect costs, calculate net margin per customer, and improve pricing and portfolio management in Swiss SMEs.
Read the guideCustomer loyalty programmes in SMEs: points, vouchers and VAT-compliant accounting
Practical guide to accounting for loyalty programmes, points and vouchers in Swiss SMEs: VAT treatment, revenue recognition, liabilities and correct journal entries.
Read the guideCustomer rebates and volume discounts: recording outbound incentives without eroding VAT and B2B margins
How to record rebates, volume discounts and B2B incentives in Swiss accounting without distorting VAT and margins. Practical examples for SMEs.
Read the guideDebt restructuring for Swiss SMEs: renegotiating liabilities, balance sheet impact and liquidity crisis signals
Practical guide to debt restructuring for SMEs in Switzerland: liability renegotiation, balance sheet accounting impact, liquidity crisis signals and CO obligations.
Read the guideDigital expense management: eliminating receipts and Excel spreadsheets
How to eliminate paper receipts and spreadsheets from corporate expense reporting. Mobile scanning, automatic categorisation, approval workflows and VAT compliance for Swiss SMEs.
Read the guideLSV direct debit and customer domiciliation: automate recurring collections and integrate them into accounting without errors
Practical guide to LSV+ and CH-DD direct debit in Switzerland: mandates, bank activation, accounting reconciliation, and automation of recurring collections for SMEs.
Read the guideHome office expenses for employees: reimbursements, company policy and tax deductibility in Switzerland
Guide for Swiss SMEs on home office reimbursements, internal policies, accounting and tax deductibility for employees. Templates, accounting and best practices.
Read the guideSalary advances and employee loans: accounting, recovery and impact on labour costs
Practical guide for Swiss SMEs: how to record salary advances and loans to employees, recover them through payroll, and assess the impact on labour costs and social contributions.
Read the guideEmployee equity participation plans: accounting, taxation, and setup for GmbHs and startups
How to structure, account for, and tax employee equity participation plans in Swiss GmbHs and startups. Options, restricted shares, virtual shares, and OASI/BVG obligations.
Read the guideEmployee turnover costs in SMEs: calculating hidden expenses, recruitment, and impact on productivity and margins
Practical guide for Swiss SMEs: calculate hidden turnover costs, recruitment, lost productivity, and impact on margins with numerical examples and accounting tools.
Read the guideEnvironmental levies and recycling fees for Swiss SMEs: accounting, deadlines and hidden costs
Practical guide for Swiss SMEs on recycling fees, environmental levies, GAAP/FER accounting, deadlines and hidden costs not to underestimate.
Read the guideExporting goods and services from Switzerland: from the customs declaration to VAT-compliant accounting
Practical guide to exporting goods and services from Switzerland: customs declarations, VAT exemption, mandatory documents and error-free accounting entries.
Read the guideHiring family members in a company: remuneration, social security and tax deductibility for Swiss SMEs
Guide for Swiss SMEs on hiring spouses, children and relatives: employment contract, market salary, OASI, occupational pension and tax deductibility under federal law.
Read the guideFinancial benchmarking for SMEs: reading your numbers against Swiss industry averages
Practical guide to financial benchmarking for Swiss SMEs: key KPIs, industry data sources, correct interpretation, and concrete actions to improve margins, liquidity, and profitability.
Read the guideBank-ready documents: how to prepare a financial dossier for credit
How to prepare a financial dossier for Swiss bank credit: certified balance sheet, budget forecast, cash flow projections, banking ratios and automated reports. Practical guide for SMEs, entrepreneurs and CFOs.
Read the guideChanging the financial year-end date: legal requirements, VAT impact, and accounting transition for SMEs
Legal requirements, VAT impact, and accounting transition when changing the financial year-end date in a Swiss SME. Procedure, deadlines, and best practices.
Read the guideFinder's fees and B2B referral commissions: contracts, invoicing and compliant accounting for Swiss SMEs
Contracts, VAT invoicing, withholding tax and accounting for B2B referral commissions for SMEs in Switzerland. Practical guide with accounting examples.
Read the guideFixed assets and depreciation for SMEs: how to account for machinery, equipment and investments
How to account for machinery, equipment and investments in Switzerland: capitalization criteria, depreciation, tax treatment and best practices for SMEs.
Read the guideFractional CFO for SMEs: when it pays off, costs, and integration with accounting and fiduciary services
When does a fractional CFO make sense for your Swiss SME? Indicative costs, responsibilities, differences from a fiduciary, and integration with digital accounting.
Read the guideFranchise Accounting in Switzerland: Royalties, Entry Fees and Franchisor Reports
Practical guide to franchise accounting in Switzerland: entry fee, royalties, VAT, tax treatment and reporting obligations to the franchisor.
Read the guideExternal collaborators or employees?
Comparison between external collaborators and employees for Swiss SMEs: legal classification, accounting, AVS/OASI/Pillar 2 contributions, withholding tax, and sham self-employment risks.
Read the guideGift vouchers and prepaid vouchers: accounting, VAT and breakage revenue for Swiss SMEs
Guide for Swiss SMEs on accounting for gift vouchers and prepaid vouchers: single- and multi-purpose VAT, deferred revenue, breakage and accounting entries with Accountex.
Read the guideSubsidies and Public Contributions: How to Account for Cantonal and Federal Grants Without Tax Errors
Practical guide for SMEs and fiduciary firms: how to record cantonal and federal grants, VAT and income tax treatment, Swiss GAAP FER 28 and documentation.
Read the guideBefore you hire: simulate the full cost of an employee on margins, OASI and liquidity
Practical guide for Swiss SMEs: calculate the true cost of an employee across OASI, occupational pension, margins and liquidity before you hire. Numerical examples and a 2026 checklist.
Read the guideRapid growth without a cash crisis: managing liquidity, staff, and suppliers when revenue doubles in a year
Revenue doubles but cash runs dry? Strategies for Swiss SMEs: liquidity, hiring, suppliers, cash forecasts, and working capital management.
Read the guidePatents, Trademarks and Know-How on the Balance Sheet: How to Value and Amortise Intangible Assets in a Sagl
Practical guide to accounting for patents, trademarks and know-how in a Swiss Sagl: FER criteria, valuation, amortisation and tax impact for SMEs.
Read the guideManagement fees between holding and operating company: calculation, documentation, and tax deductibility for Swiss SME groups
Practical guide to management fees between holding and operating companies in Switzerland: calculation methods, documentation, VAT, and tax deductibility for SME groups.
Read the guideFinancial internal controls for SMEs: preventing errors and fraud without bureaucracy
How to prevent errors and fraud in Swiss SMEs with lean internal controls: segregation of duties, approvals, audit review, and digital tools.
Read the guideTheft, shrinkage and inventory variances: recording warehouse losses without distorting margins and VAT in a Swiss SME
How to record theft, shrinkage and inventory variances in a Swiss SME without distorting margins and VAT. CO rules, tax treatment and operational procedures.
Read the guideFactoring in Switzerland: unlock invoices without taking on debt
How factoring helps Swiss SMEs turn trade receivables into immediate liquidity: types, accounting, tax treatment, and selection criteria.
Read the guideJoint ventures between SMEs in Switzerland: profit allocation, governance and compliant accounting
Practical guide for Swiss SMEs on joint ventures: legal forms, profit allocation, governance, FER accounting and tax aspects.
Read the guideMake or buy in SMEs: when to produce in-house or outsource without eroding margins
How to evaluate whether to produce in-house or outsource in a Swiss SME: full cost analysis, risks, decision criteria, and impact on operating margins.
Read the guideManagement reports for shareholders and the board in a Sagl: what to present beyond the annual accounts
Practical guide to management reports for shareholders and the board in a Sagl: KPIs, cash flows, budgets, and periodic reporting beyond the mandatory annual accounts.
Read the guideMonthly management accounting: close the numbers in a few days for faster decisions
Practical guide to monthly management accounting for Swiss SMEs: closing calendar, essential reports, KPIs, and automation with Accountex for faster decisions.
Read the guideMulti-currency accounting for SMEs with international clients
How to manage multi-currency accounting for Swiss SMEs: foreign currency bookings, exchange rate management, realised/unrealised exchange differences, year-end valuation (CO art. 960) and VAT on foreign invoices. Complete practical guide.
Read the guideMulti-location accounting for SMEs: managing branches, VAT and consolidated reporting in Switzerland
Practical guide to multi-location accounting for Swiss SMEs: branches and subsidiaries, cost centres, VAT management across cantons, consolidation and management reporting.
Read the guideObsolete and unsold inventory: write-downs, documentation, and tax impact for Swiss SMEs
Practical guide for Swiss SMEs on write-downs of obsolete and unsold inventory: CO/FER accounting criteria, documentation, tax deductibility, and VAT adjustments.
Read the guideOnline accounting vs traditional fiduciary: a cost and benefit guide for SMEs
Complete comparison of online accounting vs traditional fiduciary services in Switzerland: real costs in CHF, advantages, disadvantages and hybrid model. Practical guide for SMEs, entrepreneurs and startups.
Read the guideOperating vs financial leasing for SMEs: accounting, tax and liquidity impact
Comparison of operating and financial leasing for SMEs in Switzerland: Swiss GAAP FER accounting treatment, tax deductibility, VAT and impact on business liquidity.
Read the guideExit of a managing partner from a GmbH: share valuation, liquidity and management transition
Practical guide to the exit of a managing partner from a Swiss GmbH: share valuation, buy-out financing, liquidity, tax and management transition without disrupting operations.
Read the guideOperational reserve fund for SMEs: how much to set aside, where to invest it, and when to use it
Practical guide for Swiss SMEs: sizing the operational reserve fund, placing it safely, and setting clear rules on when to use it without compromising liquidity.
Read the guideOperational foreign exchange risk for SMEs: protecting margins on foreign-currency purchases and sales
Practical guide to operational foreign exchange risk for SMEs in Switzerland: how to identify exposure on foreign-currency purchases and sales, assess the impact on margins, and choose appropriate hedging instruments.
Read the guideOver-indebtedness in GmbH and AG: notification obligation (Art. 725b CO) and the role of accounting
Practical guide to the obligation to notify the court in cases of over-indebtedness (Art. 725b CO) for GmbH and AG: criteria, accounting, liability, and corrective actions.
Read the guideIndirect cost allocation for SMEs: calculate the full cost of products and services without distorting prices
How to calculate the full cost of products and services by allocating indirect costs without distorting prices. Methods, examples and best practices for SMEs in Switzerland.
Read the guideOwner compensation in a GmbH: salary, dividends and benefits — how to optimize costs and taxation
Guide for managing partners of Swiss GmbHs: how to combine salary, dividends and benefits to optimize company costs, social security and taxation in compliance with regulations.
Read the guideCash discounts and late payment penalties: optimising commercial terms without penalising cash flow
How to define cash discounts and late payment penalties in payment terms: Swiss CO legal framework, VAT treatment, accounting, and impact on cash flow for Swiss SMEs.
Read the guideB2B Success Fee Contracts: Revenue Recognition, Margins and Accounting Risks in Switzerland
Practical guide for Swiss SMEs: revenue recognition, VAT and margin control in B2B success fee contracts, with accounting examples and an operational checklist.
Read the guidePetty cash and expense advances: accounting, tax limits, and anti-fraud controls for SMEs
Guide for Swiss SMEs on petty cash and expense advances: accounting entries, tax limits, VAT, reconciliation, and anti-fraud controls under Swiss rules.
Read the guideCash closing and POS reconciliation: eliminating discrepancies and integrating daily receipts into accounting
Practical guide to daily cash closing, POS reconciliation, and accounting integration of receipts for shops, restaurants, and SMEs in Switzerland.
Read the guidePre-acquisition financial due diligence for Swiss SMEs: what to verify before signing
Practical guide to financial due diligence before acquiring an SME in Switzerland: financial statements, quality of earnings, working capital, tax, and contractual clauses.
Read the guideProduct warranties and after-sales costs: provisions, liabilities, and impact on margins for Swiss SMEs
Guide for Swiss SMEs on legal and contractual warranties, provisions for after-sales costs, balance sheet liabilities, and impact on margins under the CO and Swiss accounting standards.
Read the guideProfessional liability insurance for service SMEs: coverage, deductibles and accounting impact in Switzerland
Guide to professional liability insurance for service SMEs in Switzerland: coverage, deductibles, limits and accounting treatment under Swiss standards.
Read the guideProfit Allocation in a GmbH: Dividends, Reserves and Reinvestments
Accounting guide for Swiss entrepreneurs: how to allocate profits in a GmbH, build legal reserves, distribute dividends and reinvest in compliance with the CO, FER and cantonal tax rules.
Read the guideProject costing: calculating real margins when you bill by milestone
Practical guide for Swiss SMEs: how to calculate real project margins when billing by milestone, with direct costs, WIP, and reporting under Swiss GAAP FER.
Read the guideProvisions and Contingent Liabilities for SMEs: When to Provision Without Tax Errors
Practical guide for Swiss SMEs: when to create provisions, how to treat contingent liabilities, and what mistakes to avoid for accounting and tax compliance.
Read the guidePublic procurement and B2G invoicing: accounting requirements, advance payments, and penalties for Confederation suppliers
Guide for SME suppliers: B2G electronic invoicing, advance payments, contractual penalties, and accounting for Swiss federal contracts.
Read the guidePurchase orders and three-way matching: avoid duplicate payments and supplier errors in Swiss SMEs
Practical guide to three-way matching (order, delivery, invoice) for SMEs in Switzerland: avoid duplicate payments, supplier errors, and ensure correct input tax deduction.
Read the guideRecurring cost audit: cut forgotten software, subscriptions, and services eroding margins
Practical guide for Swiss SMEs: how to map, review, and reduce forgotten software, subscriptions, and recurring services that erode margins, with accounting and tax criteria.
Read the guideRetention of Title in B2B Sales: Clauses, Recovery of Goods, and Impact on Inventory and Receivables in Switzerland
Practical guide to retention of title in Swiss B2B sales: CC Art. 715, registration in the register, recovery of goods, customer insolvency, and impact on inventory and receivables.
Read the guideHidden revenue losses: contract audit, billing and unbilled services in service SMEs
How to identify unbilled services, billing errors and contractual gaps in Swiss service SMEs. A practical guide to revenue leakage audits.
Read the guideReverse factoring and supply chain finance
Practical guide to reverse factoring and supply chain finance for SMEs in Switzerland: how to extend supplier payment terms, accounting impacts, and commercial relationships.
Read the guideRolling budget and dynamic forecasting for SMEs
Practical guide to rolling forecasts for SMEs in Switzerland: update cash flow, margins, and liquidity every quarter without rebuilding the annual budget from scratch.
Read the guideLLC vs Corporation: which legal form to choose in Switzerland
Complete comparison between LLC (GmbH/Sagl) and Corporation (AG/SA) in Switzerland: minimum capital, liability, governance, taxation and incorporation costs. Guide for entrepreneurs, startups and consultants.
Read the guideSales channel profitability for SMEs: comparing e-commerce, resellers and direct sales beyond revenue
Compare e-commerce, resellers and direct sales beyond revenue: margins, hidden costs, VAT and cash flow to decide where to invest in Switzerland.
Read the guideSales Team Commissions and Variable Compensation: Calculation, Accounting, and Impact on Margins
Practical guide for Swiss SMEs: how to calculate, account for, and monitor sales team commissions and variable compensation, with impact on margins and tax compliance.
Read the guideSeasonal businesses in Switzerland: planning cash, staff and VAT during slow months
Practical guide for Swiss SMEs with seasonal peaks: cash budget, flexible staffing, VAT deadlines and tools to get through slow months without financial stress.
Read the guideShareholder loans in a GmbH: documentation, safe-haven rates and compliant accounting
Practical guide to shareholder loans in a Swiss GmbH: contract, resolutions, 2026 FTA safe-haven rates, Swiss GAAP FER accounting and tax risks from hidden profit distributions.
Read the guideProduct and SKU Profitability: Identifying Items That Erode Margins in a Swiss SME
How to analyze SKU profitability in a Swiss SME: margin calculations, cost allocation, warning signs, and corrective actions to protect operating profit.
Read the guideSLA Penalties and B2B Service Credits: Managing Contractual Discounts, Revenue and Margins Without Accounting Errors
Practical guide for Swiss SMEs: how to manage SLA penalties, service credits and B2B contractual discounts without errors on revenue, VAT and margins.
Read the guideAccounting obligations for SMEs in Switzerland
What the Swiss Code of Obligations requires in terms of bookkeeping for SMEs. Balance sheet, income statement, document retention, accounting principles and penalties.
Read the guideSME business budget: how to plan and control expenses
How to build an effective annual budget for your Swiss SME: budget structure, cost centres, variance monitoring, quarterly reviews and automated budget vs actual comparison. Practical guide for entrepreneurs and CFOs.
Read the guideValuing Your SME in Switzerland: Methods, Multiples and Tax Implications on Share Sales or New Partners
Practical guide to valuing Swiss SMEs: asset-based and earnings methods, sector multiples, required documentation, and tax implications when selling shares or bringing in new partners.
Read the guideCash flow for Swiss SMEs: how to never run out of liquidity
Cash flow management for Swiss SMEs: cash conversion cycle, 30/60/90-day forecasting, warning signs of liquidity problems, optimisation strategies and monitoring tools. Practical guide for entrepreneurs and CFOs.
Read the guideCyber insurance for SMEs: coverage, claims management and accounting for IT costs in Switzerland
Practical guide for Swiss SMEs: what cyber insurance covers, how to manage a cyber incident, and how to account for premiums, deductibles and IT costs under Swiss GAAP FER.
Read the guideElectronic invoicing for Swiss SMEs: from creation to payment in half the time
How to create, send and manage electronic invoices in Switzerland. Legal requirements, QR-bill, payment terms and automation for SMEs and freelancers.
Read the guideEnergy and utilities costs for Swiss SMEs: annual budget, tariff peaks and impact on operating margins
Practical guide for Swiss SMEs: plan your annual energy and utilities budget, manage HT/NT tariff peaks, and measure the impact on operating margins in accounting.
Read the guideESG Reporting for SMEs: Essential Metrics, Bank Requirements and Integration into Corporate Reporting
Practical guide to ESG reporting for Swiss SMEs: essential metrics, bank requirements, regulatory framework, and integration into accounting and financial statements.
Read the guideScenario financial planning: preparing your SME for crises, recessions and unforeseen events
How to build financial scenarios (base, optimistic, pessimistic) to prepare Swiss SMEs for crises, recessions and unforeseen events. A practical method covering liquidity, costs and operational levers.
Read the guideOwner dependency in Swiss SMEs: operational continuity, delegation, and financial risk
How to reduce owner dependency in a Swiss SME: operational continuity, effective delegation, financial risk, insurance, and accounting impact.
Read the guideMergers and splits among SMEs in Switzerland: accounting and tax guide to restructure your company without surprises
Practical guide to mergers and splits among SMEs in Switzerland: Merger Act procedure, accounting entries, profit tax, stamp duty, and a checklist for restructuring without surprises.
Read the guideMulti-bank treasury management for SMEs: avoid overdrafts, duplicates, and hidden fees
How to coordinate multiple bank accounts in Switzerland: avoid overdrafts, duplicate payments, and hidden fees with processes, reconciliation, and digital tools.
Read the guideFinancial KPIs for entrepreneurs: monitor business health without becoming an accountant
Discover the essential financial KPIs to monitor your SME's health in Switzerland: liquidity, margins, cash and growth — without becoming an accountant.
Read the guidePricing strategy for SMEs: calculating real margins including social costs, VAT and Swiss overhead
Practical guide to calculating real prices and margins in Switzerland: personnel costs, social contributions, VAT, overhead and pricing methods for SMEs.
Read the guideFirst year of accounting: practical guide for startups and new LLCs
How to set up accounting in the first year of a startup or new GmbH/Sàrl in Switzerland. Chart of accounts, VAT, business bank account, common mistakes and when to hire a fiduciary.
Read the guideFinancial self-destruction manual for startups: how to run out of liquidity in the first 6 months in Switzerland
Witty Swiss startup guide: 14 mistakes that burn cash in the first 6 months — hiring, office, VAT, invoicing. With survival countermeasures.
Read the guideSubcontracting Management in SMEs: Verifying Insurance, Billing, and Construction Site Cost Control in Switzerland
Practical guide for Swiss SMEs: verify subcontractor insurance, manage compliant billing, and control construction site costs in accordance with LAA, CO, LDist, and SIA regulations.
Read the guideWhen a single supplier shuts down your business: managing supplier concentration risk in SMEs
How to identify, measure, and reduce the risk of dependence on a single supplier in Swiss SMEs. Accounting indicators, contractual clauses, and a practical action plan.
Read the guideSupplier payment terms: how to extend working capital without risk
How to negotiate longer payment terms with suppliers in Switzerland, improve working capital, and manage liquidity without compromising business relationships or accounting compliance.
Read the guideSupplier discounts and rebates: recording commercial incentives in accounting and margin reports
Practical guide for Swiss SMEs: difference between invoice discounts and rebates, accounting entries, VAT, accruals, and impact on margin reports in Accountex.
Read the guideGuide to business digitalisation in Switzerland: from online incorporation to your first VAT return
Step-by-step guide to business digitalisation in Switzerland: online GmbH formation, commercial register, banking, cloud accounting, QR invoicing and your first FTA VAT return.
Read the guideValue Added Tax (VAT) in Switzerland
Everything about value added tax (VAT) in Switzerland: current 2024–2026 rates, registration thresholds, FTA obligations, effective vs. flat-rate method and FAQ.
Read the guideContracts with minimum purchase commitments and take-or-pay: managing fixed obligations, provisions, and liquidity in B2B SMEs
How to manage contracts with minimum purchase commitments and take-or-pay clauses in Switzerland: valuation, provisions, impact on liquidity, financial statements, and taxation for B2B SMEs.
Read the guideTemporary work and staffing agencies: calculating true cost and impact on margins for Swiss SMEs
How to calculate the actual cost of temporary work through staffing agencies in Switzerland: hourly rate, social charges, CLA-P and impact on project margins.
Read the guide13th salary and company bonuses: accruals, tax timing, and accounting in Switzerland
Practical guide to the 13th salary and bonuses in Switzerland: monthly accruals, tax timing, social contributions, and accounting under Swiss standards.
Read the guideTrade credit insurance for SMEs: cover B2B customer insolvency without slowing sales
Guide to trade credit insurance for Swiss SMEs: cover B2B customer insolvency, manage credit limits, and protect liquidity without limiting sales.
Read the guideTrade fairs and marketing events for SMEs: tracking costs, leads and return on investment in accounting
Practical guide for Swiss SMEs: how to record trade fair costs, track leads and calculate the return on marketing events in accounting.
Read the guideTravel expenses and per diems in Switzerland: reimbursements, tax limits and accounting
Practical guide to travel expenses and per diems in Switzerland: 2026 FTA limits, Spesenreglement, mileage reimbursements, accounting and management with Accountex.
Read the guideUnbilled Hours and Lost Revenue: How Service SMEs Recover Margin Without Raising Prices
How to measure unbilled hours and lost revenue in Swiss service SMEs. Practical strategies to recover margin without raising prices, with KPIs and VAT compliance.
Read the guideHow to read your SME's balance sheet: a practical guide for non-accountant entrepreneurs
Practical guide for non-accountant entrepreneurs: how to read balance sheets, income statements, key financial ratios and warning signs. Swiss CO format, formulas and healthy ranges. With dashboards to understand everything at a glance.
Read the guideEffective method or flat-rate VAT? Guide by economic sector
Guide to choosing between effective VAT reporting and the Swiss flat-rate (Saldosteuersatz) method by economic sector, with indicative rates and recommendations.
Read the guideVAT Recovery in Switzerland: what businesses lose due to poor document management
How to recover VAT in Switzerland: input tax deduction, valid receipts per FTA requirements, common documentation errors, and optimization strategies for SMEs, CFOs, and accountants.
Read the guideVoluntary liquidation of Sagl and SA: accounting guide from the corporate resolution to removal from the commercial register
From the corporate resolution to removal from the commercial register: legal stages, liquidation financial statements, accounting treatment, taxation, and checklist for Swiss SMEs.
Read the guideWork in progress for service companies: accounting for WIP without distorting margins
How to record work in progress in Swiss service companies without distorting margins. FER 22 criteria, journal entries, cut-off and reporting with Accountex.
Read the guideWorkforce reduction in SMEs: termination costs, provisions, and impact on liquidity and the balance sheet
Practical guide for Swiss SMEs: calculating termination costs, accounting provisions, and the impact on liquidity and the balance sheet when reducing headcount.
Read the guideMandatory working hours register: LTr compliance, digital tools, and the impact on personnel costs for Swiss SMEs
Recording obligations under the LTr and OLT 1, simplified recording, digital tools, and the impact on personnel costs for Swiss SMEs.
Read the guideZero-based budgeting for SMEs: start from zero every year without inflating fixed costs
Guide to zero-based budgeting for SMEs in Switzerland: method, benefits, practical steps, and how to avoid fixed-cost creep with Accountex.
Read the guideSole proprietorships
15AHV/IV/EO contributions for self-employed workers in Switzerland
How to calculate AHV/IV/EO social security contributions for self-employed workers in Switzerland. Rates, contribution scale, compensation fund registration and practical tips for freelancers and sole proprietors.
Read the guideThe 10 most costly accounting mistakes for self-employed workers
Discover the 10 accounting mistakes that cost self-employed workers in Switzerland thousands of francs: mixed accounts, VAT, missed deductions, AHV and archiving. With practical prevention strategies.
Read the guideAccounting guide for sole proprietorships in Switzerland
Complete accounting guide for Swiss sole proprietorships: CO obligations, simplified vs double-entry, invoicing, VAT, social security, year-end closing and digital software for freelancers.
Read the guideThe 7 most common accounting errors that get sole proprietorships fined by the FTA
The 7 most common accounting mistakes that lead to FTA fines, interest and tax reassessments for Swiss sole proprietorships: VAT, invoices, receipts and archiving. Penalties and how to avoid them.
Read the guideGoodbye Excel: 7 reasons why spreadsheets are no longer enough for your business
Why spreadsheets are no longer enough for your Swiss sole proprietorship's accounting. Hidden costs, error risks, CO/nFADP/Olc compliance gaps and how to migrate in one day.
Read the guideFirst employee: what changes in your sole proprietorship
What changes when you hire your first employee in a Swiss sole proprietorship: employer OASI, BVG, UVG, employment contract, withholding tax and automated payroll management.
Read the guideHow to give money to the state: deductible costs 90% of Swiss sole proprietorships forget to claim
Deductible costs 90% of sole proprietorships forget: home office, car km, software, training, professional liability, fiduciary fees. How much you save and how to document them.
Read the guidePension and insurance for the self-employed: protecting your future without an employer
AVS contributions, voluntary BVG, pillar 3a, professional liability, daily sickness allowance and LAINF for self-employed workers and sole proprietors in Switzerland. Complete 2026 guide.
Read the guideReclaim 10 hours a week: automate your accounting as a sole proprietor
How Swiss freelancers and sole proprietors can save 10+ hours a week by automating bookkeeping, invoicing and VAT. Opportunity-cost calculator and practical automation solutions.
Read the guideSeparating personal and business finances: the golden rule for the self-employed
How to properly separate personal and business finances in Switzerland. Business account setup, private withdrawals (Privatkonto), tax audit risks and automated bookkeeping for sole proprietors and freelancers.
Read the guideSimplified accounting for sole proprietors: how to do it right and digitally
How to do simplified accounting (Einnahmen-Ausgaben-Rechnung) for sole proprietors and micro-businesses under CHF 500,000 revenue. Income-expense method, minimal chart of accounts, year-end closing, and digital tools.
Read the guideTax filing for the self-employed: from document chaos to one click
How to file your tax return as a self-employed person in Switzerland: specific forms, business income calculation, professional deductions, cantonal provisional payments and eTax integration. Practical guide for sole proprietors and freelancers.
Read the guideFrom sole proprietorship to GmbH: when and how to make the leap
Complete guide to converting from a sole proprietorship to a GmbH/Sagl in Switzerland: warning signs, legal procedure, tax implications, accounting continuity and data migration with AccountEX.
Read the guideVAT for sole proprietors: choose the right method and manage it stress-free
CHF 100,000 threshold, effective vs flat-rate method, quarterly cash-flow impact and VAT-compliant bookkeeping for sole proprietors, freelancers and micro-businesses in Switzerland. Practical guide 2026.
Read the guideStarting a sole proprietorship in Switzerland
How to start a sole proprietorship in Switzerland step by step. Requirements, commercial register, AHV/IV, VAT, accounting regime and comparison with GmbH and AG.
Read the guideE-commerce & digital commerce
11International sales from your Swiss e-commerce: shipping, duties and foreign VAT
Complete guide for Swiss SMEs selling online abroad: zero-rate VAT exports, international shipping, Incoterms DAP/DDP, customs duties, destination country VAT and returns management. Practical examples in CHF.
Read the guideVAT on digital sales: rules for Swiss e-commerce and SaaS
VAT rules for digital sales in Switzerland: e-commerce, SaaS, digital platforms. Place of supply, CHF 100k threshold for foreign sellers, reverse charge, OSS/IOSS and LTVA-compliant invoicing.
Read the guideDropshipping in Switzerland: VAT, customs and accounting without inventory
Complete guide to dropshipping in Switzerland: VAT treatment in triangular transactions, customs responsibility, inventory-free accounting, multi-currency supplier payments. For dropshippers, e-commerce and new entrepreneurs.
Read the guideE-commerce accounting: from checkout to balance sheet without errors
How to manage e-commerce accounting in Switzerland: VAT on discounts and coupons, gateway commissions, multi-channel reconciliation, returns and refunds. Practical guide for online SMEs, CFOs and fiduciaries.
Read the guideImporting goods for your GmbH: customs, VAT and accounting
Complete guide to importing goods into Switzerland for GmbH and SMEs: e-dec customs declaration, import VAT, Incoterms, duties, accounting entries and input tax recovery.
Read the guideInventory management & COGS: stock accounting for Swiss SMEs
How to manage inventory and calculate cost of goods sold (COGS) in Switzerland: CO art. 960a valuation methods, physical stocktaking, write-downs and software integration. Practical guide for commercial SMEs, retail and e-commerce.
Read the guideSelling on Amazon, Galaxus & marketplaces: tax and accounting obligations
VAT obligations, commissions, settlement reports and accounting for sellers on Amazon, Galaxus and other marketplaces from Switzerland. Practical guide for online SMEs and startups.
Read the guideStripe, PayPal & Twint: how to account for payment processors
How to correctly record fees, payouts and chargebacks from Stripe, PayPal, Twint and PostFinance in Swiss accounting. Multi-currency, VAT on fees, and practical reconciliation workflow.
Read the guideSaaS & subscriptions: recurring revenue accounting and revenue recognition
How to account for recurring SaaS revenue in Switzerland: MRR, ARR, deferred revenue, revenue recognition under Swiss GAAP FER and CO, investor metrics. Practical guide for tech startups and digital platforms.
Read the guideHow to manage VAT when selling with Shopify in Switzerland
How to manage VAT on Shopify in Switzerland: tax setup, 8.1% / 2.6% / 3.8% rates, CHF 100,000 threshold, exports, EU sales, invoicing and FTA returns. Practical e-commerce guide.
Read the guideStarting an online shop in Switzerland: from LLC to first order
Complete guide to launching an e-commerce business in Switzerland: legal structure (GmbH/Sàrl), platforms, Twint/Stripe payments, logistics, legal obligations and day-1 accounting with AccountEX.
Read the guideInheritance & wealth
04Inheritance tax in Switzerland: complete cantonal guide
Complete overview of inheritance taxes canton by canton in Switzerland. Who pays, rates, exemptions for spouses and direct descendants, cantonal differences and planning strategies.
Read the guideGifts inter vivos in Switzerland: tax aspects
Complete guide to gift taxation in Switzerland. Cantonal exemption limits, tax calculation, generational transfer strategies and differences from inheritance.
Read the guideSuccession planning for entrepreneurs
How to structure the generational transfer of a business in Switzerland. Holding companies, succession agreements, tax benefits, optimal timing and legal tools for SME owners.
Read the guideWealth tax in Switzerland: complete guide
How net wealth is taxed in Switzerland: taxable base calculation, valuation of securities, real estate and company shares, cantonal rate comparison and practical calculation examples.
Read the guideSpecific situations
06Cross-border worker taxation: guide to the new Italy–Switzerland agreement
New Italy–Switzerland tax agreement from 2024: taxation, double taxation, filing obligations, fiscal rebate and practical cases for Italian cross-border workers and employers in the border area.
Read the guideCryptocurrency taxation in Switzerland
How cryptocurrencies are taxed in Switzerland: fiscal classification, wealth tax, capital gains, mining, staking and cantonal practices. Updated guide for investors and traders.
Read the guideMoving to Switzerland: the complete tax guide for expats
Everything an expat needs to know about Swiss taxation: tax residency, first tax year, withholding tax, ordinary assessment, double taxation treaties, and social security. Updated guide 2026.
Read the guideTax and accounting for digital nomads and creators with Swiss residence
Tax and accounting for digital nomads and creators with Swiss residence: YouTube, Patreon, freelance, VAT, DTAs, AVS, worldwide income declaration and software for content creators.
Read the guideFinancial guide for independent physiotherapists and personal trainers
Accounting, taxes and social security for independent physiotherapists and personal trainers in Switzerland: sole proprietorship, session revenue, studio expenses, VAT, AVS, insurance and tax return.
Read the guideThe accounting guide for Uber drivers and couriers in Switzerland
Accounting guide for Uber drivers, Bolt and couriers (Uber Eats, Just Eat, Deliveroo) in Switzerland: self-employed status, platform income, car expenses, VAT, AVS and tax return.
Read the guideInternational taxation
05Swiss anticipatory tax (35%): practical guide to the refund
How the Swiss anticipatory tax of 35% works on dividends, interest and lottery winnings. Who pays it, how to claim a refund with forms DA-1 and R, deadlines and practical tips.
Read the guideAutomatic Exchange of Information (AEOI/CRS) in Switzerland
What is the Common Reporting Standard (CRS), what financial data is automatically exchanged between Switzerland and other countries, impact on foreign accounts and disclosure obligations for taxpayers.
Read the guideDividend and capital income taxation in Switzerland
How dividends are taxed in Switzerland: qualified and non-qualified participation, 35% withholding tax, private vs. business capital gains, cantonal rates and optimisation strategies.
Read the guideDouble Tax Agreements (DTA) in Switzerland
How Swiss double tax agreements work. List of treaty countries, withholding tax refund, foreign tax credits and practical procedures.
Read the guideWorking remotely from abroad: tax implications
Tax residence, income splitting, bilateral agreements, permanent establishment risks and social security rules for cross-border remote workers in Switzerland.
Read the guideFiduciary firms & partnerships
14How to integrate Artificial Intelligence into accounting without violating the Swiss nFADP
How to integrate AI into accounting without violating the Swiss nFADP. Data processing obligations, AI privacy risks, best practices and compliance checklist for fiduciary firms and SMEs.
Read the guideHow to make your fiduciary hate you (and pay double the bill)
A witty but useful guide: 14 behaviours that inflate fiduciary fees, strain the relationship and miss deadlines — plus what to do instead.
Read the guideCertified digital archiving for fiduciary firms: eliminate paper while staying compliant
How to implement a certified digital archiving system compliant with CO, Olc and nFADP. Scanning standards, naming conventions, archive structure, retention policies and audit access for Swiss fiduciary firms.
Read the guideHow to choose a fiduciary in Switzerland: criteria, qualifications, and market rates
Selection criteria for a Swiss fiduciary: recognized qualifications (certified accountant, fiduciary expert, tax expert), market rates CHF 150-300/h, red flags to avoid, and questions to ask. Practical guide for SMEs and startups.
Read the guideDigital client onboarding: from 2 weeks to 24 hours to activate a new mandate
How to activate a new fiduciary mandate in 24 hours instead of 2 weeks. Document checklist, mandate configuration, history import, first accounting cycle and client communication.
Read the guideAccounting software for Swiss fiduciaries: how to choose the right platform
How to choose the ideal accounting software for a Swiss fiduciary firm: KMU chart of accounts, multi-mandate management, automatic VAT, QR-invoice, CAMT/SIX bank integrations and cloud vs on-premise comparison.
Read the guideDigital fiduciary-client collaboration: eliminate emails, binders and delays
How to eliminate emails, paper binders and delays in fiduciary-client communication. Client portals, document uploads, deadline notifications, real-time access to financial data.
Read the guideFiduciary digitalisation: 5 technical mistakes that cost time and clients
The 5 most common technical mistakes Swiss fiduciary firms make during digital transformation: no strategy, wrong tools, no training, neglected security, and unmeasured ROI. Learn how to avoid them.
Read the guideFiduciary liability: civil risks, criminal risks, and professional liability insurance
Civil liability (CO 398) and criminal liability of Swiss fiduciaries: negligence cases, professional liability insurance obligations, coverage limits, and risk mitigation best practices. Complete guide for fiduciary firms and professional practices.
Read the guideFiduciary outsourcing in Switzerland: how to scale your firm without hiring new staff
Practical guide to outsourcing fiduciary services in Switzerland. Outsourcing models, nFADP compliance, economic benefits and criteria for choosing the right partner. For fiduciary firm owners.
Read the guideKPIs for fiduciary firms: the 10 metrics that distinguish an efficient practice
The 10 key metrics (KPIs) that distinguish an efficient fiduciary firm: financial indicators, operational KPIs, Swiss benchmarks, and management dashboards. Practical guide for practice owners and managers.
Read the guideRevenue share for fiduciary firms: how to monetise your clients' digital transition
Learn how fiduciary firms can earn passive income through revenue sharing. Accounting software partnerships, monetising the digital transition of your clients.
Read the guideLimited and ordinary statutory audit: obligations, thresholds, and procedures for Swiss companies
Thresholds for ordinary vs. limited audit (CO 727–727c), auditor requirements, opting-out for SMEs, timelines, and legal responsibilities. Complete guide for AG, GmbH, and fiduciary firms.
Read the guideMulti-client management: how to handle 50+ clients without losing control
Operational strategies for Swiss fiduciary firms managing 50+ mandates: optimal workflows, deadline automation, control dashboards and structured delegation. Practical guide to scaling without chaos.
Read the guideTools & digitalisation
11Migrate from Banana, Excel or Abacus to cloud accounting software: a step-by-step guide
Step-by-step guide for migrating your accounting from Banana Contabilità, Excel, Abacus or Sage to a modern cloud solution. Data export, Swiss chart of accounts mapping, opening balances and team training.
Read the guideAutomated VAT return: zero errors and zero delays with the FTA
How to automate Swiss VAT return preparation and submission: rate assignment, calculation verification, XML eCH-0217 export for the FTA and deadline management. Practical guide for fiduciary firms, accountants and SMEs.
Read the guideMigrating from Banana Accounting / Bexio to an AI Cloud System (without losing old data)
Guide to migrating from Banana Accounting and Bexio to Swiss AI cloud software: AC2/CSV/API export, balances, open items, document history and verification without losing accounting data.
Read the guideBexio vs Klara vs AccountEX: which software to choose based on turnover
Compare Bexio, Klara and AccountEX for Swiss SMEs: CHF 5.95/month, OCR/AI, VAT, free assisted migration and recommendations for turnover under 50k, 50–100k, 100–500k and over 500k CHF.
Read the guideDigital accounting: obligations and benefits in Switzerland
Legal requirements for digital accounting in Switzerland, compliant electronic archiving (nFADP/FADPO), benefits of AI and OCR automation. Practical guide for SMEs, fiduciaries and CFOs.
Read the guideSwitch from Excel to Swiss accounting software
How to migrate from Excel to Swiss accounting software: spreadsheet limits, CO/VAT/QR-invoice requirements, choosing a tool, data export and steps to get started with AccountEX without losing balances or documents.
Read the guideHow to process 500 invoices per month in half the time with OCR and automation
Operational guide for fiduciaries and accountants: complete OCR workflow, AI categorisation, human validation, automatic reconciliation. Save up to 50% of invoice processing time.
Read the guideQR invoice and automatic tracking: the end of manual bank reconciliation
How the Swiss QR invoice eliminates manual bank reconciliation: automatic payment matching, end-to-end flow, CAMT.054 integration, and practical tips for SMEs and fiduciary firms.
Read the guideReal-time dashboards and reports: the key to retaining fiduciary clients
How real-time dashboards and reporting transform the fiduciary-client relationship: retention, essential KPIs, dashboard types and presentation strategies. Practical guide for fiduciary firms and CFOs.
Read the guideWhere is your data? Why the Swiss cloud is the only safe choice for your business
Why the Swiss cloud is the only safe choice for business data. Legal comparison CH vs EU vs USA, ISO 27001 and SOC 2 certifications, nFADP requirements and criteria for evaluating a cloud provider. Guide for SMEs, fiduciary firms and IT managers.
Read the guideSwiss QR invoice: complete guide
Everything about the Swiss QR invoice (Swiss QR Code): structure, requirements since 2022, how to create one, integration with accounting software and benefits for SMEs and fiduciaries.
Read the guideCantonal guides
06Taxation in Canton Bern: rates, deductions and specificities of a bilingual canton
Complete guide to Bernese taxation: cantonal and municipal rates, specific deductions, DE/FR bilingual aspects, rural area advantages and Bernese Oberland particularities. For BE residents, entrepreneurs and families.
Read the guideCantonal tax comparison: where is it best to live and work in Switzerland?
Complete ranking of the tax burden across all 26 Swiss cantons for individuals and corporations. Simulations for different income and wealth profiles, wealth tax comparison, corporate taxation. For those considering relocation.
Read the guideTaxation in Canton Geneva: complete guide for residents, expats and international officials
Comprehensive guide to Geneva's tax system: income and wealth tax rates, bouclier fiscal (tax shield), inheritance taxes, international organizations regime. Everything a GE resident needs to know.
Read the guideTaxation in Canton Ticino: rates, cross-border workers, and deductions for 2026
Complete guide to taxation in Canton Ticino: progressive rates, wealth tax, Italian cross-border worker tax regime, new resident incentives, Ticino-specific deductions, and filing deadlines.
Read the guideTaxation in Canton Vaud: rates, wealth tax, and deductions for 2026
Complete guide to taxation in Canton Vaud: progressive income tax rates, wealth tax specifics, Vaud-specific deductions, expat taxation in the Lake Geneva region, deadlines, and optimization strategies.
Read the guideTaxation in Canton Zurich: rates, deductions, and deadlines for 2026
Complete guide to taxation in Canton Zurich: progressive income tax rates, wealth tax, Zurich-specific deductions, key deadlines, and tax optimization strategies for residents and businesses.
Read the guideRegulatory news & updates
03Individual taxation: the reform that will change how married couples are taxed
Status of Switzerland's individual taxation reform for married couples: proposed models (splitting, pure individual taxation), impact on single and dual-income families, legislative timeline and tax planning.
Read the guideOECD Pillar Two: the 15% minimum tax and its impact on multinationals in Switzerland
Swiss implementation of the OECD Pillar Two minimum tax (Ergänzungssteuer): supplementary tax mechanism, 15% threshold, impact on holding companies, revenue distribution between Confederation and cantons. Complete guide for CFOs and tax advisors.
Read the guideNew VAT rates 2024–2026: everything you need to know about 8.1%, 2.6% and 3.8%
The new Swiss VAT rates from 1 January 2024 (8.1%, 2.6%, 3.8%): comparison with previous rates, transition rules, invoicing impact and accounting adjustments. Practical guide for SMEs, freelancers and fiduciaries.
Read the guideFinancial education
04The 10 most common tax mistakes in Switzerland and how to avoid them
The 10 most frequent errors in Swiss tax returns and SME accounting: missed deadlines, forgotten deductions, VAT mistakes. Practical solutions for each error.
Read the guideSwiss invoicing guide: legal requirements and best practices
Legal requirements for a Swiss invoice: mandatory data, VAT, QR invoice, numbering, retention. Complete guide for freelancers, SMEs and fiduciaries.
Read the guideSwiss tax & accounting glossary: multilingual dictionary IT-DE-FR-EN
Complete glossary of Swiss tax and accounting terms with translations in Italian, German, French and English. Accessible definitions for taxpayers, students and professionals.
Read the guideHow to pass a tax audit in Switzerland: the document checklist to always have ready
How to pass a tax audit in Switzerland: complete checklist of documents for FTA (VAT), cantonal authorities, social security and audit. 10-year retention and digital organisation.
Read the guide