Phone +41 44 520 28 38
E-Mail tax@aepplimueller.ch

Good to know

  • What are my accounting responsibilities?

    The new Swiss accounting law has been mandatory since the 2015 fiscal year. It governs the bookkeeping and financial reporting of all types of companies. The rules are legal form-neutral. However, different regulations apply depending on the size of the company, although there are significant differences. It's worthwhile to know what is mandatory and what is merely optional in a specific case.

  • What do I need to consider regarding compulsory accident insurance (UVG)?

    Compulsory accident insurance (UVG) is a comprehensive insurance policy. All employees are insured against occupational accidents (BU) and—if they work more than eight hours per week—also against non-occupational accidents (NBU).

  • When are you considered self-employed?

    In Switzerland, the AHV compensation offices are responsible for determining whether someone is considered self-employed. They have issued clear guidelines, which allows us to consider this case according to Swiss standards.

  • Is it worth buying a “defunct” AG or GmbH?

    The idea seems tempting: The seller has an inactive corporation or limited liability company that they no longer want, and the buyer wants a corporation for their operations. In a trade, both parties save costs: the seller saves on liquidation costs and the buyer saves on establishing the company. When an inactive company is traded and then liquidated, this is referred to as a "shell transaction."

  • What is the most effective way to save taxes?

    The most effective way for employed individuals to save on taxes is to purchase additional benefits into their pension fund. It sounds simple, but there are many things to consider.

  • Do I need an auditor as a small business?

    In principle, yes, because anyone who does not meet the size criteria for a regular audit (20-40-250 rule) is obliged to have a so-called limited audit carried out.

  • May the auditor participate in the accounting process?

    For an auditor to properly perform its function, it must be independent. For example, it would be unthinkable for the auditor to sit on the board of directors of the audit client or make significant decisions regarding the annual financial statements themselves. However, with limited audits, the legislature has opened the door somewhat. The wording of the law states: "Participation in the accounting and the provision of other services for the company being audited is permissible."