EXPERT Info 2/2022
Read the latest specialist information for SMEs
CONTENTS
Increase in the deduction for childcare costs
Increase in the deduction for third-party care costs will be increased from CHF 10,100 to CHF 25,000 at federal level as of 01.01.2023. The conditions for the deduction remain unchanged. The cantons are free to decide whether to increase the allowable deduction or leave it as it is.
End of the employment relationship - continued insurance
The end of an employment relationship does not necessarily mean the end of the employee's insurance cover with social insurance or the pension fund. Anyone seeking continued insurance is well advised to find out about deadlines and benefits at an early stage.
When an employee leaves the company, the employer is obliged to inform the employee of their rights. If the employer fails to comply with this obligation, there is a risk of high claims for damages.
The revised company law: focus on SMEs
The introduction of the revised company law is approaching. This specialist article from EXPERT INFO deals specifically with 3 topics that affect SMEs in particular:
Minority shareholder rights can now be exercised with 10% of the share capital or votes
Digital Annual General Meeting: A fully digital AGM requires a passage in the Articles of Association. A hybrid form, on the other hand, can be held without an entry in the Articles of Association.
Interim dividends are possible if the interim balance sheet is audited by an auditor. No audit certificate is required if there is an opt-out or if all shareholders approve the resolution to pay an interim dividend.
Short-time work compensation: Compensation for public holidays and vacation days 2020/21
According to a Federal Supreme Court ruling, employees are entitled to short-time working compensation for public holidays and vacation days that were not taken into account in 2020 and 2021. For this reason, an application can now be submitted retroactively so that these days can be taken into account retrospectively. You can find more detailed information on the requirements and procedure in the EXPERT INFO article.
