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Archive: Memo Customer Magazine

MEMO 78 – October 2026

- Wages and Social Security – The Employer Update
- Unlimital AG Impressed the Jury and Audience and Won the 2026 New Entrepreneur Award
- Farm Succession with a Long-Term Vision – Planning Accounting, Taxes, and Legal Structure Correctly
- Opportunities and Risks in Collaborating with General Businesses and General Construction Businesses
- Interview: Yannick Mettler, Professional Race Car Driver, Coach, and Entrepreneur

MEMO 77 – July 2026

- 32nd Central Switzerland New Entrepreneur Award 2026
- Expense and Personnel Regulations
- Individual Taxation
- Holistic Management of Real Estate Throughout Its Lifecycle
- Interview: Adrian Kottmann and René Künzli, BE Netz AG, Lucerne

MEMO 76 – April 2026

- Fiduciary Services – Digitally Delivered with Personal Support
- Diverse Approaches to Business Succession – A Practical Overview
- Expanding Digitally with AbaBau
- New Law on Contracts for Work and Services Effective January 1, 2026
- Important Information on the Reporting Requirement for Employee Benefits Effective January 1, 2026
- Interview: Christian Huber, Co-CEO and CFO of Abacus Research AG

Memo 75 – January 2026

- Financing the 13th OASI Pension
- The Abolition of the Imputed Rent Is Now a Reality
- Property Maintenance Planning Following the Abolition of the Imputed Rent
- Abacus Electronic Banking – a helpful tool for your payment transactions
- Interview: Jürg Haltmeier, former owner of Berg + Tal AG, Alpine School

Memo 74 – October 2025

- Real Estate – Is My Investment Profitable?
- Komeo AG, Malters, is making its way to the top with its proprietary kombucha production process
- Abacus Payroll Accounting – high-performance Swiss service
- Overcoming boundaries – growing internationally
with the right partner
- Tony Sacre: globally connected – locally rooted

Memo 73 – July 2025

- Renovation projects in condominium buildings require early planning
- “What is my company worth?” – Business valuation explained in simple terms
- Legal precautions for protection and self-determination
- Interview: Faik Fetahi, Fetaxid AG, Altbüron

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Memo 72 – April 2025

- It May Be Worth Reviewing Your Pension Fund
- Cryptocurrencies and Taxes – An Overview
- Retroactive Contributions to Pillar 3a
- Abacus: Digital Document Processing Made Easy
- Interview: Mery Wunderlin and Samuel Leber

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Memo 71 – January 2025

- Well-Prepared for Retirement – Retirement Planning Starting at Age 50
- Working from Anywhere
- Intrafamilial Property Transfer: Careful Planning for a Worry-Free Future
- Abacus: Innovation for Everyday SME Life – What’s New?
- Interview: Josef and Mariette Schnyder, Holzpur AG, Sempach Station

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Memo 70 – October 2024

- Abacus Tools for Employees: Time and Expense Tracking
- Kiyo Holds Its Own Against Strong Competitors with Natural Teeth Cleaning
- Partial Revision of the Value-Added Tax Act Effective January 1, 2025
- Interview: Jérôme Martinu, Director of the Canton of Lucerne SME and Trade Association

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Memo 69 – July 2024

- COVID-19 Hardship Relief Funds
- 2025 Tax Law Revision in the Canton of Lucerne
- Use Excel spreadsheets to analyze your
business data
- Real Estate Sales – The Curse of the First Number
- Interview: Urs Studer/Adrian Scherer, AIO-Solar AG

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Memo 68 – April 2024

- Change in Practice: Taxation of the Right of Residence in Lucerne
- What Should Be Considered When Changing Contracts?
- Protection Through Crisis Provisions
- Abacus Silver Partner
- Photovoltaic System – Merger
- Interview: Stefanie Wyss, AI Specialist

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Memo 67 – January 2024

- Tax Offices Adjust Interest Rates
- Abacus News: VAT, AbaNinja, Payroll
- Business Acquisition - Financing
- Brokerage Commissions Deductible in the Canton of Lucerne
- Professional Support for Real Estate Sales
- Interview: Stephan Grau, Josef Meyer AG

Back issues or individual articles available upon request

person-in-businesskleidung

Hanspeter Schneeberger

Marketing / Responsible Resources

BSc in Business Administration, NDK I Philosophy and Management