Swiss Business Glossary

What an AG is in Switzerland, capital requirements, governance, and when it is the right company form.

Swiss AHV social insurance fundamentals for employers and company founders.

Swiss unemployment insurance contribution obligations in payroll.

AML obligations relevant to Swiss companies, onboarding checks, and ongoing compliance.

The constitutional document of Swiss companies and what it should contain.

Swiss residence permit fundamentals for entrepreneurs, directors, and key employees.

When FINMA authorization is needed and why normal incorporation is not enough for banking activities.

Ultimate beneficial ownership in Switzerland and why UBO disclosure is required.

Swiss participation exemption concept for qualifying dividend and capital gain income.

Swiss debt enforcement process basics and why it matters in credit and compliance checks.

Swiss BVG second-pillar pension obligations for employers and employees.

What the Swiss Commercial Register is, what gets published, and why entries matter.

Corporate Social Responsibility in Swiss business operations, governance, and reporting contexts.

Swiss Federal Direct Tax Act framework and why DBG matters for corporate taxation.

Swiss double-entry bookkeeping under Art. 957 para. 1 CO and when full accounting is mandatory.

Due diligence in Swiss incorporation, banking, and partner onboarding.

Swiss sole proprietorship basics, liability profile, and registration triggers.

Role of the Swiss Federal Tax Administration in VAT, withholding tax, and federal tax administration.

FINMA supervision and licensing relevance for Swiss financial and fintech businesses.

Swiss GmbH explained: setup, capital, shareholder visibility, and typical use cases for SMEs.

German term for the Swiss Commercial Register used for legal company registration.

Swiss disability insurance component within social security and payroll obligations.

Meaning of Juristische Person in Swiss law and how it differs from natural persons.

Meaning of KMU in Swiss business context and why classification can matter operationally.

Swiss restrictions framework historically associated with foreign acquisition of real estate.

What Mantelhandel means in Switzerland and why trading inactive company shells is closely scrutinized.

Swiss simple bookkeeping method under Art. 957 para. 2 CO and when it is permitted.

Swiss National Action Plan framework in business and human rights context (German NAP / French PAN).

Swiss Code of Obligations (OR) fundamentals for commercial law, accounting, and company governance.

Swiss occupational pension fund concept linked to BVG employer obligations.

What creates a permanent establishment risk for foreign and Swiss companies.

Swiss withholding-at-source tax basics for employers and cross-border workforce cases.

Role of the Swiss Revisionsstelle and audit relevance for company compliance.

The French term for the Swiss stock corporation form equivalent to AG.

The French term for the Swiss limited liability company form equivalent to GmbH.

SHAB publication relevance for Swiss company registrations and legal notices.

Share capital in Switzerland: minimum thresholds, paid-in rules, and practical planning before incorporation.

Swiss accident insurance institution context and relation to employer insurance compliance.

How Swiss corporate tax residency is determined and why substance matters.

Arm's-length pricing between related entities and its impact on Swiss tax compliance.

Swiss Treuhänder role in accounting, administration, and compliance support.

The Swiss business identification number format, usage, and relation to VAT registration.

Swiss accident insurance requirements for employers and payroll administration.

Swiss VAT basics, thresholds, rates, and practical compliance for operating companies.

Swiss association structure basics and when a Verein is used instead of a company form.

Swiss Verrechnungssteuer basics and its role in dividend and tax-credit mechanics.

Historical Swiss WUST context and why older references still appear in legacy documentation.

XML filing and data submission context in Swiss compliance and reporting workflows.

Annual financial statement preparation, close process, and compliance expectations for Swiss companies.

Swiss Civil Code reference in German (ZGB) and French (CC) legal contexts.