Interesting Facts from a single Source –
delivered by your Experts.
Dear readers
Welcome to our Blog Articles. You will find a number of articles and interviews on current topics such as economy, finance, tax and management consulting. Have fun and enjoy learning about new interesting facts or even gaining new insights.
We look forward to your feedback.
Warmest Regards
Your Experfina – Team
The next partial revision of the VAT Act comes into force on 1 January 2025
After Parliament passed a further partial revision of the VAT Act in summer 2023, this is now to come into force on 1 January 2025.
“Initiative for a future” is struggling – and rightly so
The JUSO’s estate and gift tax initiative, the ‘Initiative for a Future’, is struggling – and rightly so.
Political initiatives on the subject of taxes in Basel
It is well known that Basel-Stadt is not exactly considered a tax haven within Switzerland. However, there is now movement in the matter, as relief for taxable private individuals has now become unavoidable in this financial constellation.
The barbecue 1×1 for summer
Barbecue like a barbecue master. A passionate amateur griller gives tips on how to successfully barbecue meat and vegetables and round off a perfect barbecue evening.
Succession planning arranged
The structured succession process, carried out with external support, ensures the long-term continuity of a company. Christian C. Moesch provides an overview of the most important steps.
New regulation of residential property taxation
It is well known that our politicians have been working for decades on a new solution for the taxation of residential property, specifically the abolition of the deemed rental income (Eigenmietwert). Most recently, there was hope that this old project could now actually succeed.
Submitting tax return electronically
Almost all cantons in Switzerland now offer the option of submitting tax returns, including all supporting documents, electronically.
Subsequent purchase into pillar 3a
The consultation on amending the ordinance (BVV 3) on the tax deductibility of contributions to recognized forms of pension provision, better known as Pillar 3a, ended on 6 March 2024.
13th AHV pension
A few weeks ago, a majority of the electorate voted in favor of a 13th AHV pension as from 2026. The initiators have left it up to the legislator to decide how this should be implemented and have not commented on the financing.
Time and performance recording in the company
What industry-specific requirements and opportunities exist in time recording, and what advantages do digital solutions offer? Can the cash accounting system be integrated, and can employees from home also access it?
Cyberattacks: the invisible threat
Despite the alarmingly high number of cases, the high costs and resultant damages of a cyberattack on companies are still underestimated. While experts can effectively secure the IT systems and thus minimize the possible attack points, training and informing employees is essential.
Effective bonuses
Many companies know them: whether variable or as a salary component, special bonuses effectively influence employee motivation positively. In any case, it is crucial to establish clear regulations to avoid potential pitfalls.
Attention: tax
From a VAT perspective, the purchase tax aims to put domestic and foreign service providers on an equal footing. Many people are unaware that import taxes can also affect private individuals. That’s why it’s worth knowing the pitfalls and how to handle taxes correctly.
Smoking cigars – a moment of pleasure
Cigars are a symbol of indulgence and sophistication. Appreciated by many people around the world, they are synonymous with relaxation and time for yourself. But what makes cigars so special? We talk to Andreas Waespi, Vice Chairman of Despacito Cigars AG, about cigars, their production, and distribution. Mr. Waespi, the enjoyment of a cigar begins
Leave the payroll accounting to the experts
Payroll accounting is a significant part of any business and can quickly become very complex. Outsourcing payroll accounting allows a company to focus on its core competencies while saving time and money. The processing of salary and payroll is only one part of payroll accounting. Regular changes in legal regulations, differences in tax law between
Board of Directors – The ideal composition
The requirements for a Board of Directors have increased significantly in recent years, most recently at the beginning of 2023 with the introduction of the new company law. We take a look at the optimal composition and profile of an SME Board of Directors. Responsibilities and requirementsAs the highest supervisory and formative body, the Board
Further progress in the digitization of our services
There is no way around further digitization processes when it comes to the future of the fiduciary sector. At Experfina, we rely on the practical solutions by Accounto. Christian Moesch explains how this makes accounting easier for both our clients and the advisory team. In the fiduciary sector, too, digitization is an essential prerequisite for
What is a company worth?
Determining the price is an essential aspect of a company handover and one of the most difficult steps in this process. It is always fundamental to distinguish between the value and the price of a company. An article by Bruno Leibundgut on some of the different approaches. Pricing is probably one of the most important
Intermezzo: End of Summer
Summertime is slowly fading out and soon enough we will be spending most of our time indoors again, sitting at our desks. That is why we want to soak up summer lightness one last time and devote this post to indulgence instead of complex issues.
Tips for correct VAT accounting
Unlike income tax, VAT is not assessed by the authorities. Taxpayers bear the entire responsibility for a correct declaration themselves and therefore, seemingly small discrepancies can quickly have weighty consequences. Bruno Leibundgut provides some useful advice.
What you need to know and what to do about the revised inheritance law
In consideration of contemporary ways of life, a new inheritance law with revised protected shares will come into force as of next year. In this article, we explain the effects of the revised law and why it is important to check in time if you need to adapt existing wills and inheritance contracts.
Experfina takes the next step in digitization
Access your latest tax return with just a few clicks, chat with your consultant and download interesting fact sheets on a variety of topics – all from the comfort of your own home. In this article, you will learn more about the advantages of Experfina’s new online client portal.
Tax rulings provide legal certainty
For certainty about the fiscal consequences of major financial or operational decisions, a tax ruling can be requested in advance from the responsible tax authority. Read here under which conditions such a tax ruling is advisable.
Establishing a company based on the appropriate legal form
Choosing the appropriate legal form for your business is important. We have summarized the three most common legal forms and their pros and cons.
Immune boost for winter
Days are getting shorter, we get less sunlight and often don’t eat well, while simultaneously not doing enough exercise. How can we still manage to keep our defenses intact and to stay productive? 8 useful tips for everyday life.
A part-time or interim CFO is worth their weight in gold
An interim CFO is particularly valuable when starting a business – a great solution until the company is profitable.
A clear focus is beneficial to your efficiency and profitability
Leading a business successfully means combining various skills. These skills challenge CEOs as well as managers repeatedly in their respective fields.
Temporary management / interim management
Companies are increasingly using interim managers for certain positions. This is actually not a surprising development because businesses increasingly need certain skills at short notice that cannot be covered internally or hired in time with the usual recruitment processes.
Ten common errors when setting up a business
Setting up a business can imply encountering some potential stumbling blocks. Read in our blog how these can be avoided.
Waste not, want not
Summary of the advantages and disadvantages of hidden reserves. Reasons why it could be smart to create “nest eggs” in a company.
A Society for Whisky Aficionados
“Water is not suitable for drinking, we must add whisky. Through conscientious effort I have learned to like it”. – Sir Winston Churchill
Today we are talking to a passionate whisky connoisseur. He is taking us on a mental journey around Scotland and will be sharing some interesting details with us.
A well assembled Board of Directors
The choose a Board of Directors – a coordinated and multidisciplinary body – a difficult task? The composition requires a great deal of tact and sensitivity.
Taxes, Finances and the exemplary Model called Basel-Stadt
Recently, the issue of taxation has not really been the centre of attention – despite the fact that Switzerland adopted a Tax and Pension Fund Reform, called STAF in 2019 and that Basel-Stadt additionally clarified the local tax situation with its cantonal bill. Time for us to venture into an analysis about the possible effects of both proposals with Martin Dätwyler, Director of the Basel Chamber of Commerce.
Finding the right successor: a project for several years.
Around 14 SMEs are closing down every day in Switzerland because there is no successor. Many entrepreneurs are aware of the issue, but often procrastinate working on a solution until it becomes a real problem. When and how should you start looking for the right successor?
Tax Returns to go digital too.
We grew up using analogue methods – and you? The expression”digitalisation” is encountered at every twist and turn.
The slow Death of the Accountant
“Nothing in this world is certain – except death and taxes” – Benjamin Franklin once quoted.
Dream now, travel later
«Dream now, travel later» says the Swiss Tourist Board – and there is so much to discover in Switzerland – Let us introduce you to our three favourites…