KPMG Switzerland

About
Annual Review 2012

Learn more about KPMG and get more insights into our developments.

Swiss Code of Conduct

KPMG's Swiss Code of Conduct outlines the ethical principles that define our business activities.
Topics
Tax agreements

All about the tax agreements with Germany, the United Kindgdom and Austria.

Double tax treaties

The interactive map of the world gives an overview of the current situation.
Industries
Insurer

This issue considers amongst other topics the countries of Southeast Asia as a promising growth market.

The Future of Shopping

Outlook for the German and Swiss food retailing. A survey by GDI Gottlieb Duttweiler Institute and KPMG.
Services
- Financial Services
- Legal Services
- Business & Outsourcing Services
Research
- All publications »
The new financial reporting act

This publication gives you an overview about the coming changes regarding the new financial reporting act.

Reading and understanding annual reports

The content of an annual report is not easy for every reader to grasp at first glance. Our publication makes it easier for you to read and understand annual reports and explains the key aspects of annual financial statements.
Careers

Open positions

Do you already know everything about us and want to waste no more time? We look forward to receiving your online application.

Career opportunities

Audit, Tax, Advisory, Corporate Services – how do you plan to begin? Choose your career at KPMG.

Events

Want to meet the people behind KPMG? We will be pleased to share our professional experiences with you.
Alumni

Details

Service: Financial Services
Industry: Banking
Type: Business and industry issue
Date: 10/1/2010

Social Security–Employer Audit

SSA Art. 68 Para. 2

Article 68 of the Federal Act on Old-Age and Survivors’ Insurance (Social Security Act) calls for compensation offices to undergo a periodic audit of compliance with the applicable legal provisions.

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AHV-Arbeitgeberprüfung – AHVG Art. 68 Abs. 2

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Such audits were further defined in the “Auditor’s Directive on the Execution of Employer Controls” (ADE) and the “Compensation Fund’s Circular on the Execution of the Employer Controls” (CCE) with effect beginning in 1 January 2008; the regulations should be implemented during the current transitional period.

Publication in German.

Financial Services

We create clarity so that you can look to the future with confidence: Learn more about what we offer in the financial services industry.

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KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.