Insights
Articles
Perspectives on current questions in tax, accounting and audit in Germany and Switzerland.
Accounting
Leasing across the border: German GAAP vs. Swiss CO
Leasing decrees and the 40–90 % rule in Germany, substance over form in Switzerland – and what this means for consolidated accounts and key ratios.
3 min read
Audit
Audit requirements compared: Germany and Switzerland
Thresholds under HGB and the Swiss CO, ordinary and limited audits, opting-out – and what cross-border groups should look out for.
3 min read
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