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 […]
When a Swiss SME needs capital to grow, the first question is not where to get it but what kind to get. Debt and equity are fundamentally different tools with different costs, risks, and consequences for control of the business. In 2026, with borrowing historically cheap and equity harder and more dilutive to raise, the […]
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 control. Hand it out and you lose visibility. The logic sounds reasonable, and it is wrong. Control was never about doing the work yourself. […]
Most Swiss SMEs chasing cash look outward, to the bank or to investors, when the largest untapped source of liquidity is already sitting inside the business. It is locked in unpaid invoices, slow-moving stock, and supplier terms that are shorter than they need to be. Managing that pool, your working capital, is the fastest way […]
Nearly one in three Swiss SMEs plans an ownership transfer within the next five years, yet most owners begin serious financial preparation far too late. For founders and owners over 50, succession is not a single event but a multi-year financial project that shapes retirement income, tax exposure, and whether the business survives the handover […]
Ambitious Swiss SMEs rarely stall because they lack vision. They stall because their numbers cannot keep pace with it. A budget built in January does not reflect what February revealed. By the second quarter, decisions are being made on data that no longer describes the business, and ambition begins to outpace clarity. The companies that […]
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 […]
Every business has numbers. Not every business knows what they are trying to say. Revenue, margins, payroll, cash flow, customer acquisition, project delivery: on their own, these are just metrics. The value appears only when you understand how they influence one another, and that connection is what separates a set of reports from a financial […]
Many innovative Swiss SMEs pay more cantonal tax than they need to, because they assume the patent box and the research and development super-deduction are instruments for large corporations. They are not. Both were built into ordinary cantonal tax law by the 2020 tax reform, and a MedTech, hardware, software or manufacturing SME with genuine […]
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 […]