The tax rate increase must be applied and invoiced based on the rendered service or received prepayment. The determining factor for applying the new rates is not the invoice/payment date but rather the date or period of the service provided.

With the COVID-19 pandemic, home office has become an established method of work for companies nationally and across borders. While it is often highly appreciated by employees, it also poses some risks for employers. Home office can potentially establish a permanent establishment. The same risk exists in an international context.

Previously, hourly employees received holiday compensation per hour to account for the prescribed vacation days. Due to a ruling by the Federal Court on January 30, 2023, there will likely be changes in the handling of holiday compensation for hourly employees in the future.

According to the new Art. 674 CO, there is a risk that the FTA offsets losses directly against capital contribution reserves, which would result in significant tax disadvantages.

The Covid-19-Solidarbürgschaftsgesetzes stipulates that the Federal Council adjusts the interest rates on COVID-19 loans to market developments every 31 March. When the financial assistance was launched in March 2020, the interest rates were 0.0% loans of less than CHF 500'000 and 0.5% for loans of more than CHF 500'000. The reviews in 2021 and 2022 did not result in any adjustments to the interest rates.