Das neue Aktienrecht erlaubt die Buchführung in einer Fremdwährung. Zugelassen sind die Währungen EUR, USD, GBP und JPY.
Die Abrechnung der Mehrwertsteuer muss in Schweizer Franken erfolgen. Für die Umrechnung von der Fremdwährung in Schweizer Franken kann gewählt werden zwischen
Das gewählte Vorgehen muss in mindestens einer Steuerperiode beibehalten werden.
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