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Extension of loss offsetting – current status of consultations
Companies can offset losses from the seven previous financial years against their taxable net profit. This proven principle follows the first-in-first-out approach: losses are taken into account in the order in which they are incurred – a key mechanism for reflecting actual economic performance for tax purposes.
Motion 21.3001 calls for this period to be extended to ten years, with retroactive effect from the 2020 tax year. This should particularly benefit companies that have suffered losses due to the pandemic or are making high investments in the first few years – such as start-ups.
The Federal Council supports the issue in principle, but does not classify it as a priority due to the tight financial situation. The National Council has already approved the draft, but the Council of States has yet to discuss it. It remains unclear whether a referendum will follow.
Subordination without interest deferral – transition from the old to the new stock corporation law
A subordination allows creditors to subordinate their claim to other claims in the event of bankruptcy – an important instrument for stabilizing financially distressed companies. At the same time, it allows the Board of Directors to waive immediate notification to the court.
The revised Stock Corporation Act, valid since January 1, 2023, now requires that interest must also be deferred in the event of subordination. Old agreements without interest deferral are legally controversial:
Concluded before 1.1.2023 → generally valid, probably without notification obligation
1.1.2023-31.12.2024 → valid, but probably without exemption from court notification
Valid from 1.1.2025 → but no longer exempt from balance sheet landfilling
Recommendation: Check existing agreements and, if necessary, supplement them with an additional agreement that explicitly includes interest.
Use of AI tools in SMEs – seizing opportunities, keeping risks under control
Artificial intelligence is now an integral part of the day-to-day work of many SMEs: from automated document entry to chatbots and data analysis. The benefits are clear – increased efficiency, cost savings and a better basis for decision-making. At the same time, there are risks, particularly in the areas of data protection, quality of results and dependence on data sources.
Companies should define clear rules:
- Which tools may be used?
- What data may be processed?
- Who is responsible for the results?
The use of AI must be trained – both technically and in terms of data protection and quality awareness
Vacation days, public vacations & company vacations – what companies need to consider
The statutory vacation entitlement is four weeks, and five weeks for young people under the age of 20. Employers can set company vacations, but must take the interests of employees into account. Also important: illness during vacation can lead to inability to take vacation – but minor ailments do not.
Public holidays are regulated at cantonal level. If a public vacation falls during a vacation, it is
In the case of company vacations, employers must determine the time of the vacation, but communicate this in good time and only adjust it for valid reasons.
Read the entire article in the latest issue of EXPERT INFO in the downloads section.
Further detailed information on the topics
Extension of loss offsetting, subordination without interest deferral, use of AI tools in SMEs and labor law regulations on vacations, public vacations and company vacations can be found in EXPERT INFO | Issue 3 | 2025 in the download area.
