Ask two Swiss SMEs how they organise their books and, if both are doing it properly, you will see the same nine numbered classes. That is the Kontenrahmen KMU at work. It takes every transaction a business makes, from a client payment to the year-end result, and files it into a fixed structure that your […]
A strategic CFO's real job is not to file the VAT or run payroll. It is to understand the business well enough to say where growth and margin come from – and where they do not. Most Swiss SME founders, when they add a finance function, picture someone who takes the admin off their plate. […]
Every dividend a Swiss company distributes carries a federal price tag of 35%. That is not a penalty. It is a security mechanism: the Federal Tax Administration (ESTV) holds the 35% until the recipient proves the income was properly declared, then hands it back. For a Swiss-resident shareholder the refund is automatic and complete. For […]
Most Swiss SMEs are not legally required to use Swiss GAAP FER. The Code of Obligations (CO, art. 957 and following) covers the majority of companies, and it remains the basis for the tax return. Swiss GAAP FER enters the picture when investors, lenders, an acquirer, or a listing plan demand comparable, true and fair […]
Most Swiss SME owners file internal controls somewhere between "large-company problem" and "something the auditor sorts out." That instinct is understandable. It is also expensive. An internal control system (ICS) is the practical mechanism that catches a duplicate payment before it leaves the account, flags a mismatch between invoices and deliveries before it becomes a […]
Equity is one of the most effective tools a Swiss SME has for attracting talent it could not otherwise afford in cash. But employee shares and stock options also sit in one of the most misunderstood corners of Swiss tax and payroll. Misjudge the timing or the valuation and you land unexpected income-tax bills, social-security […]
Most Swiss SMEs treat the year-end financial close as a January problem. It rarely works out well. By the time January lands, accruals are in a tangle, half the supporting documents have gone missing, and your fiduciary or CFO is racing the clock. The companies that close cleanly – and on time – start in […]
What Changed: The Retroactive Pillar 3a Buy-In Rule The Federal Council adopted an amendment to Art. 7a BVV3 on 6 November 2024, creating the legal basis for retroactive Pillar 3a contributions, also known as *nachträglicher Einkauf*. The new rule entered into force on 1 January 2025. Before this amendment, every year you missed the full […]
Three rates, one announcement, and what it means for your business As of 1 January 2026, the Swiss Confederation charges 4.0% default interest (Verzugszins) on overdue federal taxes – down from 4.5% in 2025. The reimbursement rate the federal government pays out on amounts it owes your business fell in parallel, and a third figure […]
What changed: annual VAT reporting since 2025 The 2025 VAT reform handed smaller Swiss businesses a real administrative gift. Eligible SMEs can now file a single annual VAT return in place of four quarterly ones – one set of numbers to prepare, one submission to track, one reconciliation to schedule. Under the old standard regime, […]