Starting from 1 January 2020 and following the approval in the popular vote of 19 May 2019, the Federal Council has set an increase in OASI wage contributions from the current 8.4% to 8.7%. This increase will be financed by an increase in the (aritetic) contributions paid by employers and employees, equal to 0.15% each. The overall AVS/AI/IPG contribution rate will therefore go from 10.25% to 10.55%.

The same fate also for self-employed workers: starting from 1 January 2020, the contribution will go from 7.8% to 8.1%, while the minimum contribution for OASI/DI/APG for people without gainful activity will go from CHF 482.- at CHF 496.-.

Source: www.avs-ai.ch

Although several legislative revisions are underway aimed at easing the documentation and archiving burdens of companies  (see Report of the Federal Council of 27 September 2019), as regards the keeping and conservation of accounting books, the provisions of the art. 958f CO, i.e. the 10-year retention obligation, starting from the end of the accounting year. In particular, physical storage with an original signature is required for the management report and the audit report.

If it is true that accounting books and documents can also be kept on electronic media, it is also true that their usability within the ten-year term must be possible “at any time”, just as their “integrity” must be ensured, i.e. ” inalterability” (cf. OLC, Ordinance on trade books).

Physical archiving therefore remains the safest and for many also the most practical tool: this is why Arifida continues to make its services available to interested parties regarding the correct conservation and management of document assets, including collection, cataloguing, classification and filing of original paper documents.

The Arifida Archives Division deals with the outsourcing management of paper archives, guaranteeing a strategic and efficient service in compliance with the law and according to the fundamental requirements of security, privacy and timely availability of the deposited material.

We are at your disposal for any need, with large spaces intended exclusively for this purpose.

The question is certainly provocative, but it touches on a very sensitive issue and better: the loss of the capacity for discernment.

The Swiss Civil Code provides in art. 374 that if a person becomes incapable of judgment, the right to representation for “all the legal acts usually necessary for maintenance” as well as “the ordinary administration of income and other assets” belongs to the spouse or registered partner, as well as “the power to open and deal with correspondence”.

If, on the other hand, you do not have a spouse or a registered partner, this right rests with the Adult Protection Authority competent for the territory, or the domicile of the person who has lost the ability to judge. It should be noted that this Authority is also responsible for approving any “extraordinary” acts, i.e. by excluding anything that does not fall within the concept of “habituality” and “ordinariness”.

For those who, for whatever reason, would prefer to benefit from a representation other than that provided for by law, it is advisable to evaluate the provisions of Art. 360 of the Civil Code and better: the precautionary mandate. It represents nothing more than the designation of a natural or legal person, so that he has to provide for the care of his person or his patrimonial interests, as well as representation in legal relations, if he is affected by the loss of the capacity to judge. With this mandate it will also be possible to assign precise tasks and detailed instructions, otherwise it will be understood as general.

The form to be respected for the preparation of the precautionary mandate is essentially that of the will: therefore, a holographic form (i.e. entirely written in one’s own hand) or by public deed. The same form must also be respected for a possible revocation.

Since there is no particular obligation to notify a third party of the existence of this mandate, especially where produced in holographic form, notification (optional) to the civil status office competent based on the domicile is recommended, so that it can be entered in the appropriate database central.

It should also be noted that the precautionary mandate has as its sole content the management of the patrimonial interests (incl. the representation in legal relations) of the person who has lost the capacity to discern, as well as the care of his own person. It has nothing to do with the so-called Patient Guidelines (Art. 370 et seq. of the Swiss Civil Code), which instead focus on the choice of medical and therapeutic indications to which one wishes to be subjected or not. For the latter document, it is advisable to contact your doctor directly.

The Arifida team is gladly available for any further information.

“A new global study reveals that more than two out of three office workers work at least one day a week from a location other than their office. 53% from abroad for at least half of the week, foreshadowing a revaluation of company properties.

According to IWG, the group that owns the major companies that provide workspaces, including Regus and Spaces, the emergence of these “mobile workers” is the result of technological changes, globalization and the different expectations of employees.

For entire generations, office work has been characterized by a fixed location and a typical working day, from 9 to 17. Today, however, a large proportion of companies are starting to adopt a very different working model, which offers advantages both for the company itself and for its employees.

More than half (56%) agree that offering flexible working improves job satisfaction, demonstrating the need for companies to provide suitable working environments for today’s employees in order to maintain a high caliber workforce.”

Retrieved from Ticino Finanza of 5 June 2018

BELLINZONA – On a proposal from the Department of Finance and the Economy (DFE), in today’s session the Council of State approved the amendment of the Regulation on the Law for economic innovation which allows to support the development of innovative start-up projects admitted to the CTI Start-up program of the Confederation.
The renewed Law for economic innovation has so far made it possible to help over 80 Ticino companies in their innovation processes. This new measure is part of the coordinated strategy for innovative start-ups presented by the DFE on 28 March, which in turn implements one of the measures identified by the Working Table on the Ticino economy for this type of company.
The new measure contributes to making Ticino a particularly attractive canton for the creation and growth of innovative start-ups. In particular, it intends to encourage start-ups born or arrived in the Ticino area to participate in the program promoted by the Commission for technology and innovation CTI Start-up, supporting them in purchasing consultancy services related to the innovation and development of the corporate project.
Obtaining the “CTI Start-up Label”, a quality certificate issued at the end of the program and recognized by investors, helps the most deserving projects enter the market.
The DFE also takes the opportunity to announce that the Commission for Economic Innovation, which met on 6 July last, gave positive notice of two other innovation projects promoted by as many Ticino companies: this brings to 169 the number of projects supported by the renewed Law for economic innovation (86 companies), for a total amount of over 10 million francs allocated. With the commitment of more than half of the funding envisaged for the four-year period 2016-2019, and in particular the important use of the measure envisaged by art. 7 in support of intangible investments – research and development, prototyping, purchase of innovation services – the Ticino Government confirms the success of the paradigm shift aimed at encouraging the launch of innovative projects, introduced by the renewed Law, which entered into force shortly more than a year ago.

Arifida will help you not only in the institutional phase, but also in the proposal on the territory.