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 […]
Capital is not a single thing. When a Swiss SME needs money to grow, the question that actually matters is not "where do we find it?" but "what type should we take?" Debt and equity work differently, cost differently, and carry very different consequences for who controls the business. In 2026, borrowing is historically cheap […]
Outsourcing finance does not mean losing control. For most Swiss SMEs, it is the fastest route to more of it. The assumption runs deep: keep finance in-house and you stay in charge; hand it out and you go blind. The logic sounds persuasive. It is also wrong. Control was never about doing the work yourself. […]
Swiss SMEs searching for liquidity usually look outward first: to the bank, to investors, to a credit line. The bigger opportunity is already inside the business. Unpaid invoices, shelves of slow-moving stock, supplier payment terms that are tighter than they need to be – these lock up cash that belongs to you. Working capital management […]
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 […]
Nearly one in three Swiss SMEs plans an ownership transfer within the next five years. Most owners, though, start preparing far too late. For anyone over 50, succession is not a single transaction at the end of a career. It is a multi-year financial project that shapes retirement income, tax exposure, and whether the business […]