The Kontenrahmen KMU is the standard chart of accounts used by most Swiss SMEs. It sorts every transaction into nine numbered classes, from assets through to the year-end result, so your books stay comparable, auditable, and ready for tax filing. It is not written into law. The Swiss Code of Obligations requires orderly bookkeeping and […]
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. That […]
Every dividend a Swiss company pays triggers a federal withholding tax (Verrechnungssteuer) of 35%. The company, not the shareholder, has to withhold it, report it within 30 days, and remit it to the Federal Tax Administration (ESTV). A Swiss-resident shareholder who declares the income recovers the full 35%; a foreign shareholder recovers part or all […]
Most Swiss SMEs are not legally required to use Swiss GAAP FER. The Code of Obligations (CO, art. 957 and following) is enough for the majority of companies, and it stays the basis for your tax return. You should look at Swiss GAAP FER when investors, a lender, an acquirer, or a listing plan need […]
Most Swiss SME owners think of internal controls as something only large audited companies need. In reality, an internal control system (ICS) is what stands between a growing business and the everyday risks that quietly drain it: duplicate payments, fraud, misstated numbers, and decisions made on figures no one has checked. This guide sets out […]
Equity is one of the most effective ways a Swiss SME can attract and retain talent it could not otherwise afford in cash. But stock options and employee shares are also one of the most misunderstood areas of Swiss tax and payroll. Get the timing and valuation wrong and you create unexpected income-tax bills, social-security […]
Why August Is the Right Time to Start Your 2026 Year-End Close Most Swiss SMEs treat the year-end financial close as a January problem. That is a costly mistake. By the time January arrives, accruals are messy, documents are missing, and your fiduciary or CFO is working under pressure. The businesses that close cleanly – […]
What Changed: The Retroactive Pillar 3a Buy-In Rule On 6 November 2024, the Federal Council adopted an amendment to Art. 7a BVV3, introducing 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, any year in which you […]
From 1 January 2026, the default interest rate the Swiss Confederation charges on overdue federal taxes falls from 4.5% to 4.0%. The reimbursement rate the state pays you on overpaid amounts drops in step, and one quieter change removes an old cash-management trick entirely. For a Swiss SME, the headline looks like good news. The […]
In 2026, the annual VAT reporting option reaches its first real test: SMEs that opted in for the 2025 tax year must file their first annual return, and settle any balance, by the end of February 2026. Annual reporting, available since 1 January 2025, lets qualifying businesses file VAT once a year instead of four […]