A CHF 100’000 salary does not cost your business CHF 100’000. On top of the gross wage, a Swiss employer pays a stack of mandatory social contributions: old-age and disability insurance, unemployment insurance, family allowances, accident cover and the occupational pension. Together these typically add somewhere between 12% and 20% to the gross salary, depending […]
Swiss corporate insolvencies are running at record levels in 2026, and a significant part of the reason is a change to debt enforcement law that took effect on 1 January 2025. Since then, falling behind on your VAT, taxes or social security contributions is no longer just an enforcement inconvenience: for a company entered in […]
Most Swiss SMEs treat electronic invoicing as optional, and domestically it still is. But from 1 September 2026 France requires structured B2B e-invoicing, Germany follows from 2027, and the practical effect reaches every Swiss company that sells into the EU: your customers there will start refusing PDF invoices. E-invoicing has quietly moved from a nice-to-have […]
For most Swiss SMEs, occupational pension (BVG) contributions are the second largest payroll cost after gross salary, yet they are the line item founders understand least. In September 2024 Swiss voters rejected the “BVG 21” reform, so the framework that applies in 2026 is the same pre-reform structure employers have budgeted for years, with the […]
When a Swiss company distributes a dividend, it cannot simply pay the full amount to its shareholders. It must first deduct 35% federal withholding tax (Verrechnungssteuer) and remit it to the Federal Tax Administration (ESTV). For many owner-managed Swiss SMEs, that 35% deduction on their own dividend comes as a shock. The good news: for […]
Last updated: July 2026 Post-COVID hybrid work has permanently changed where Swiss employees work. A Zug-based SME now routinely employs a software developer living in Bern, a finance manager commuting from Basel, and a sales executive working from home in St. Gallen. Each arrangement creates distinct tax and social security obligations. Swiss cantonal tax law […]
Quick Answer: The Swiss National Council voted on 17 June 2026 to advance a VAT rate increase from 8.1% to 8.5%, targeting an effective date of 1 January 2028 – subject to a public referendum. Separately, the default interest rate on overdue MWST payments dropped from 4.5% to 4% as of July 2026. Swiss SMEs […]
Quick Answer Compare in-house bookkeeper vs outsourced accounting services in Switzerland. Real cost breakdown for SMEs with CHF 3M–8M revenue, MWST compliance requirements, and how to choose a provider. When the finance director of a Geneva-based medical device distributor sat down to review the company’s true cost of its in-house bookkeeper, the number was startling. […]
Quick Answer How QDMTT changes corporate tax Switzerland for large Swiss SMEs: Pillar 2 domestic minimum tax calculation, SBIE exemptions, 30 June filing deadline, and what the 15% effective rate means for your Swiss tax position. The call came on a Tuesday afternoon in late May. The CFO of a Zug-based technology holding – part […]
Quick Answer Switzerland's new Transparency Register (TLEA) enters force autumn 2026. Every Swiss AG and GmbH must register beneficial owners or face CHF 250,000 fines. SME action guide. In September 2025, the Swiss Federal Parliament adopted two landmark pieces of legislation that will affect every Swiss AG and GmbH operating today: the Federal Act on […]