A SaaS business can show growing revenue on paper and still run dangerously low on cash, because subscription billing, deferred revenue and customer acquisition costs pull the income statement and the bank balance in different directions. For a Swiss SME selling software, the metrics that matter are not the ones in a standard set of […]
One in five Swiss B2B invoices is now paid late, and the gap between agreed and actual payment dates has widened to roughly 20 days. For a Swiss SME, that is not an accounting nuisance. It is working capital locked in someone else’s bank account, and in a slowing economy it is one of the […]
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 […]
Mid-July marks the natural checkpoint for Swiss M&A activity. With 208 transactions recorded in 2025 — a 16 percent increase from 2024 — and private equity involvement in Swiss SME deals up 45 percent, the data from Deloitte’s M&A Swiss SMEs 2026 report is unambiguous: buyer interest in Swiss SMEs has never been higher. If […]
Swiss corporate insolvencies jumped 76 percent in January and February 2026 compared with the same period a year earlier. The figure comes from PwC Switzerland’s restructuring tracker and represents the sharpest year-on-year increase in recent memory. For Swiss SME owners and their advisors, it is a number that demands attention, not because insolvency is inevitable, […]
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 Financial due diligence Switzerland 2026: costs CHF 8–60k+, what FDD examines, Swiss-specific risks (BVG, VAT, Swiss GAAP FER) and how Swiss SMEs protect themselves in M&A transactions. A Swiss mechanical engineering firm acquired a competitor for CHF 4.2 million. Eleven months later, the buyer discovered CHF 680’000 in unpaid VAT liabilities and a […]
Most Swiss SMEs are not missing information. They are missing the right information at the right time. Monthly reports arrive two to three weeks after the period closes. The P&L confirms what happened. But it does not show why a margin that looked healthy last quarter is quietly eroding, or what to do before the […]
If you own a Swiss SME, 2026 may be the best year in over a decade to sell or attract investment. A new Deloitte report shows 208 Swiss SME M&A transactions were completed in 2025 – a 16% increase from the year before – with foreign acquirers hitting an all-time record of 104 inbound deals. […]