Switzerland hubs

Sandra

Cafe Owner

SwitzerlandGerman (Deutsch)CHF CHF

Sandra runs a cozy independent cafe in a Swiss town, balancing the complexities of Swiss labor law, social security contributions, and food safety regulations. This hub covers the essential federal frameworks that every small business owner in Switzerland must navigate to keep their doors open.

Keeping the books and staying legal

Managing VAT, social security, and corporate filings is the baseline for staying in business.

Value Added Tax (MWST) Registration

Mehrwertsteuer

national · Federal Tax Administration

Who qualifies
Businesses with an annual turnover exceeding CHF 100,000.
What you get
Legal right to operate and reclaim input VAT on business expenses.
What it actually costs you
Free to register; requires quarterly reporting and strict accounting.
Common gotcha
Missing the turnover threshold leads to retroactive tax liability.

Social Security Contributions (AHV/IV/EO)

Alters- und Hinterlassenenversicherung

national · Federal Social Insurance Office

Who qualifies
All self-employed persons and employers.
What you get
Mandatory pension, disability, and income loss insurance coverage.
What it actually costs you
Percentage of net income; requires annual declaration to the compensation office.
Common gotcha
Self-employed must pay both employer and employee portions.

Mandatory Accident Insurance

Unfallversicherung

national · SUVA

Who qualifies
All employees working in the cafe.
What you get
Coverage for occupational and non-occupational accidents.
What it actually costs you
Premiums split between employer and employee; mandatory payroll deduction.
Common gotcha
Non-occupational accident insurance is only mandatory for staff working 8+ hours per week.

Central Business Name Index

Zentraler Firmenindex

national · Federal Office of Justice

Who qualifies
All registered business entities.
What you get
Official public recognition of the business identity.
What it actually costs you
Registration fees vary by canton; annual maintenance.
Common gotcha
Name must be unique and not misleading.

Food Safety and Hygiene Standards

Lebensmittelsicherheit

national · Federal Food Safety and Veterinary Office

Who qualifies
All food service establishments.
What you get
Certification to sell food and beverages legally.
What it actually costs you
Requires a self-control concept (HACCP) document; periodic inspections.
Common gotcha
The self-control concept must be written and updated regularly.

Music Licensing for Public Spaces

SUISA

national · SUISA

Who qualifies
Any business playing background music.
What you get
Legal right to play copyrighted music in the cafe.
What it actually costs you
Annual fee based on the size of the establishment.
Common gotcha
Even radio playback requires a license.

Managing the team

Swiss labor laws are strict; getting payroll and benefits right protects against lawsuits.

Occupational Pension Scheme (BVG)

Berufliche Vorsorge

national · Federal Social Insurance Office

Who qualifies
Employees earning above the entry threshold.
What you get
Mandatory retirement savings plan.
What it actually costs you
Employer must pay at least 50% of contributions.
Common gotcha
The threshold for mandatory inclusion changes annually.

Maternity Insurance

Mutterschaftsentschädigung

national · Federal Social Insurance Office

Who qualifies
Employed mothers.
What you get
80% of income for 14 weeks after birth.
What it actually costs you
Funded through social security payroll deductions.
Common gotcha
Employer must continue to pay salary if contract stipulates.

Child and Education Allowances

Familienzulagen

national · Cantonal Compensation Offices

Who qualifies
Employees with children.
What you get
Monthly payments per child.
What it actually costs you
Employer pays the contribution, usually via payroll.
Common gotcha
Rates vary by canton, but federal minimums apply.

Unemployment Insurance (ALV)

Arbeitslosenversicherung

national · State Secretariat for Economic Affairs (SECO)

Who qualifies
All employees.
What you get
Income protection in case of layoff.
What it actually costs you
Fixed percentage deducted from gross salary.
Common gotcha
Self-employed persons are generally not covered.

Foreign National Employment Permits

Arbeitsbewilligung

national · State Secretariat for Migration (SEM)

Who qualifies
Non-Swiss staff.
What you get
Legal authorization to employ foreign workers.
What it actually costs you
Administrative fees for permit applications.
Common gotcha
Strict quotas apply for non-EU/EFTA citizens.

Daily Sickness Allowance Insurance

Krankentaggeldversicherung

national · Private Insurance Providers (regulated)

Who qualifies
All employees.
What you get
Salary continuation during long-term illness.
What it actually costs you
Premiums split between employer and employee.
Common gotcha
Not mandatory by law, but standard in most collective labor agreements.

Digital portals for the cafe

Centralized portals save time on bureaucracy and tax filings.

EasyGov.swiss

national · State Secretariat for Economic Affairs (SECO)

Who qualifies
All Swiss businesses.
What you get
Single portal for VAT, social security, and commercial register filings.
What it actually costs you
Free; requires SwissID for login.
Common gotcha
Not all cantonal services are fully integrated yet.

SwissID

national · SwissSign

Who qualifies
All residents/business owners.
What you get
Secure digital identity for government portals.
What it actually costs you
Free to set up.
Common gotcha
Requires identity verification via passport or app.

CH.ch Government Portal

CH.ch

national · Federal Chancellery

Who qualifies
General public and business owners.
What you get
Central information hub for all government procedures.
What it actually costs you
Free.
Common gotcha
Provides info, but doesn't always process the application directly.

Innotour Tourism Promotion

Innotour

national · SECO

Who qualifies
Tourism-related businesses (including cafes).
What you get
Financial support for innovation projects.
What it actually costs you
Requires a detailed project proposal.
Common gotcha
Highly competitive; projects must show national impact.

Swiss Post Business Solutions

Die Post

national · Swiss Post

Who qualifies
All businesses.
What you get
Logistics and digital document management.
What it actually costs you
Service-dependent fees.
Common gotcha
Physical mail remains a legal requirement for many official notices.

Fedlex Legal Database

Fedlex

national · Federal Chancellery

Who qualifies
Anyone needing to check laws.
What you get
Access to all federal laws and ordinances.
What it actually costs you
Free.
Common gotcha
Legal language is complex; consult a professional for interpretation.

Safety at the workplace

Compliance with fire, safety, and environmental standards is non-negotiable.

Fire Safety Regulations

Brandschutz

national · Association of Cantonal Fire Insurance (VKF)

Who qualifies
All commercial buildings.
What you get
Operating permit based on safety standards.
What it actually costs you
Cost of fire extinguishers, alarms, and inspections.
Common gotcha
Requirements vary by building age and occupancy.

Occupational Health and Safety (EKAS)

Arbeitssicherheit

national · Federal Coordination Commission for Occupational Safety

Who qualifies
All employers.
What you get
Guidelines for a safe working environment.
What it actually costs you
Mandatory safety training for staff.
Common gotcha
Documentation of safety measures is mandatory.

Waste Disposal and Recycling

Abfallentsorgung

national · Federal Office for the Environment (FOEN)

Who qualifies
All businesses.
What you get
Legal disposal of commercial waste.
What it actually costs you
Fees for official waste bags or container collection.
Common gotcha
Commercial waste must be separated from household waste.

Noise Protection Ordinance

Lärmschutzverordnung

national · Federal Office for the Environment (FOEN)

Who qualifies
Businesses in residential areas.
What you get
Guidelines for operating hours and noise levels.
What it actually costs you
Potential soundproofing costs.
Common gotcha
Complaints from neighbors can trigger mandatory noise assessments.

Energy Efficiency Regulations

Energieeffizienz

national · Swiss Federal Office of Energy

Who qualifies
All commercial properties.
What you get
Compliance with national energy targets.
What it actually costs you
Investment in energy-efficient appliances.
Common gotcha
Old refrigeration units may need replacement to meet standards.

Federal Smoking Ban

Rauchverbot

national · Federal Office of Public Health

Who qualifies
All indoor public spaces.
What you get
Healthier working environment.
What it actually costs you
Signage and enforcement.
Common gotcha
Strict rules on outdoor smoking areas in some cantons.

State-level schemes

26states & territories — open one to see what it offers.

Aargau

Aargau is a business-friendly canton where cafe owners benefit from streamlined local licensing, specific hospitality training subsidies, and robust regional support for small-scale culinary entrepreneurs.

Keeping the cafe doors open

Aargau Gastronomy Operating Permit

Gastgewerbebewilligung

state · Departement Volkswirtschaft und Inneres

Who qualifies
Anyone opening a cafe or restaurant in the canton of Aargau.
What you get
Legal authorization to serve food and alcohol to the public.
What it actually costs you
Application fee approx. 300-500 CHF; requires proof of hygiene training and liability insurance.
Common gotcha
You must pass the cantonal 'Gastgewerbe-Patent' exam if you intend to serve alcohol.

Aargau SME Support Program

KMU-Förderung Aargau

state · Aargau Services

Who qualifies
Small and medium-sized enterprises registered in Aargau.
What you get
Consultation services for business expansion and digitalization grants.
What it actually costs you
Free initial consultation; requires a solid business plan.
Common gotcha
They prioritize businesses that demonstrate sustainable growth or innovation.

Aargau Commercial Waste Disposal

Gewerbeabfallentsorgung Aargau

municipal · Gemeinde Aarau / Local Municipality

Who qualifies
All commercial food service providers.
What you get
Access to municipal organic waste collection for commercial kitchens.
What it actually costs you
Annual commercial waste fee based on volume.
Common gotcha
Strict separation of glass, oil, and food waste is mandatory or you face heavy fines.

Outdoor Seating Permit

Terrassenbewilligung

municipal · Stadt Aarau Bauamt

Who qualifies
Cafe owners with space for outdoor tables on public land.
What you get
Legal right to operate a terrace during summer months.
What it actually costs you
Annual rental fee per square meter; requires site plan submission.
Common gotcha
Noise regulations for outdoor areas are strictly enforced after 10 PM.

Finding and training my team

Aargau Vocational Training Grant

Berufsbildungsfonds

state · Departement Bildung, Kultur und Sport

Who qualifies
Cafe owners who hire and train apprentices in hospitality roles.
What you get
Financial support to cover training costs and equipment for apprentices.
What it actually costs you
Requires certification as a training company.
Common gotcha
You must have a qualified 'Berufsbildner' on staff to supervise.

Aargau Hospitality Training Fund

Weiterbildungsfonds Gastgewerbe

state · GastroAargau

Who qualifies
Employees and owners of Aargau-based hospitality businesses.
What you get
Subsidies for professional courses in barista skills, hygiene, or management.
What it actually costs you
Membership in the cantonal hospitality association.
Common gotcha
Applications must be submitted before the course starts.
Appenzell Innerrhoden

As a cafe owner in Appenzell, you benefit from unique cantonal tax structures and local tourism promotion grants that help small businesses thrive in a traditional alpine economy.

Keeping my cafe running and taxes low

Appenzell Innerrhoden Low Tax Rate

state · Cantonal Tax Administration

Who qualifies
All registered businesses operating within the canton.
What you get
One of the lowest corporate tax rates in Switzerland, significantly reducing annual overhead.
What it actually costs you
Standard annual tax filing; requires clean bookkeeping.
Common gotcha
The low tax rate is attractive, but cantonal wealth taxes for owners are calculated separately.

Cantonal Economic Promotion Grant

state · Department of Economic Affairs

Who qualifies
New businesses or those undergoing significant structural expansion.
What you get
Financial subsidies or low-interest loans for infrastructure improvements.
What it actually costs you
Detailed business plan and proof of local economic impact.
Common gotcha
Funds are limited and prioritized for businesses that source local produce.

Vocational Training Support

state · Office of Vocational Training

Who qualifies
Cafe owners training apprentices in hospitality.
What you get
Partial reimbursement for training costs and administrative support.
What it actually costs you
Must be a certified training establishment.
Common gotcha
Strict adherence to the Swiss dual-education curriculum is mandatory.

Digitalization Support Voucher

state · Cantonal Innovation Office

Who qualifies
Small businesses upgrading POS or online booking systems.
What you get
Up to 50% of costs covered for digital infrastructure upgrades.
What it actually costs you
Application with three quotes from IT service providers.
Common gotcha
Must apply before the project starts, not after.

Attracting visitors to my cafe

Appenzellerland Tourism Partnership

state · Appenzellerland Tourismus

Who qualifies
Hospitality businesses in the Appenzell region.
What you get
Listing on official tourism portals and inclusion in regional marketing campaigns.
What it actually costs you
Annual membership fee based on business size.
Common gotcha
Requires maintaining a specific quality standard for tourists.

Traditional Building Renovation Grant

state · Cantonal Office for Monument Preservation

Who qualifies
Owners of historic buildings used for commercial purposes.
What you get
Subsidies for facade restoration or energy-efficient upgrades to historic structures.
What it actually costs you
Strict architectural guidelines must be followed.
Common gotcha
Approval process can take several months due to heritage reviews.

Appenzeller Quality Label

state · Association of Appenzell Producers

Who qualifies
Businesses using at least 70% locally sourced ingredients.
What you get
Right to use the official regional seal, which attracts tourists.
What it actually costs you
Annual audit of your supply chain.
Common gotcha
Documentation of local sourcing must be meticulous.

Local Event Promotion Fund

state · Cantonal Cultural Department

Who qualifies
Cafes hosting local cultural events or concerts.
What you get
Small grants to cover artist fees or venue setup costs.
What it actually costs you
Event proposal submitted 3 months in advance.
Common gotcha
Must be open to the public and promote Appenzell culture.
Appenzell Ausserrhoden

As a cafe owner in Appenzell Ausserrhoden, you benefit from specific cantonal tax incentives for SMEs and local tourism promotion grants that help small businesses thrive in the Appenzell region.

Keeping the cafe running and growing

Cantonal SME Tax Relief

Steuererleichterungen für KMU

state · Department of Finance AR

Who qualifies
Small and medium-sized enterprises registered in AR with fewer than 50 employees.
What you get
Reduced cantonal profit tax rates for qualifying business investments.
What it actually costs you
Requires annual financial audit and proof of local investment.
Common gotcha
The relief is not automatic; you must apply during the tax filing period.

Appenzell Tourism Development Grant

Tourismusförderungsbeitrag

state · Appenzellerland Tourismus

Who qualifies
Cafes and hospitality businesses located in high-traffic tourist zones of AR.
What you get
Financial subsidies for marketing materials or facility upgrades that promote regional tourism.
What it actually costs you
Detailed project proposal and proof of regional impact.
Common gotcha
Grants are capped and awarded on a first-come, first-served basis each fiscal year.

Appenzell Vocational Training Subsidy

Lehrlingsförderung AR

state · Office for Vocational Training

Who qualifies
Cafes that take on apprentices for hospitality or culinary training.
What you get
Partial reimbursement of training costs and apprentice wages.
What it actually costs you
Must have a certified trainer on staff and a registered training contract.
Common gotcha
The application must be submitted before the apprenticeship begins.

Cantonal Energy Efficiency Rebate

Energieeffizienz-Förderprogramm

state · Office of Energy and Environment

Who qualifies
Businesses replacing old kitchen equipment with energy-efficient models.
What you get
Direct cash rebate covering up to 20% of the equipment cost.
What it actually costs you
Submission of energy-saving certificates and purchase invoices.
Common gotcha
Equipment must meet specific Swiss energy efficiency standards.

Taking care of my team

Cantonal Health Insurance Premium Reduction

Prämienverbilligung

state · Social Insurance Office AR

Who qualifies
Low-income employees working in your cafe who are residents of AR.
What you get
Direct reduction in monthly health insurance premiums.
What it actually costs you
Employees must file an application based on their taxable income.
Common gotcha
The deadline is strict; late applications are rarely accepted.

AR Workplace Safety Support

Arbeitssicherheit Beratung

state · Cantonal Labor Inspectorate

Who qualifies
All registered businesses in Appenzell Ausserrhoden.
What you get
Free onsite audit and safety compliance advice for hospitality kitchens.
What it actually costs you
Time for the inspection and implementation of recommended changes.
Common gotcha
This is advisory, but failure to act on major safety risks can lead to fines.
Bern

Bern offers specific cantonal support for small businesses and hospitality entrepreneurs through specialized grants and regulatory guidance for local food safety and terrace permits.

Keeping the cafe running

Bern Economic Development Agency (BEDA) Innovation Voucher

Innovationsgutschein

state · Canton of Bern Economic Development Agency

Who qualifies
Small businesses in Bern looking to modernize operations or implement digital booking/ordering systems.
What you get
Up to 50% of external consulting costs covered, capped at 5,000 CHF.
What it actually costs you
Detailed project plan and proof of business registration in the Canton of Bern.
Common gotcha
You must apply before starting the project; retroactive funding is never approved.

Bern City Terrace Usage Permit

Terrassenbewilligung

municipal · City of Bern - Security Directorate

Who qualifies
Cafe owners with storefronts on public land in the city of Bern.
What you get
Legal right to place tables and chairs on public sidewalks for outdoor seating.
What it actually costs you
Annual usage fee based on square meters; requires a site plan and fire safety clearance.
Common gotcha
The permit is tied to the specific location; if you renovate or change the layout, you must re-apply.

Bern Cantonal Energy Program

Kantonales Energieprogramm

state · Office for Environment and Energy

Who qualifies
Cafe owners upgrading to energy-efficient kitchen appliances or heating systems.
What you get
Direct financial subsidies for replacing old fossil-fuel systems with heat pumps or high-efficiency commercial equipment.
What it actually costs you
Proof of purchase and installation by a certified professional.
Common gotcha
The subsidy amount varies wildly depending on the specific technology used.

Bern Vocational Training Grant

Lehrlingslohn-Zuschuss

state · Office of Vocational Training

Who qualifies
Cafe owners hiring a first-time apprentice in the hospitality sector (e.g., Cafe Specialist).
What you get
Partial reimbursement of the apprentice's salary for the first year of training.
What it actually costs you
Must be a certified training establishment with a registered vocational trainer.
Common gotcha
The paperwork for the training contract must be filed with the canton before the apprentice starts.

Staying on the right side of the law

Bern Cantonal Food Safety Inspection Portal

Kantonales Laboratorium

state · Cantonal Laboratory of Bern

Who qualifies
All food service establishments in the Canton of Bern.
What you get
Access to mandatory food hygiene training modules and self-inspection checklists.
What it actually costs you
Annual inspection fee; requires maintaining a HACCP logbook.
Common gotcha
Inspectors often show up unannounced; keep your temperature logs up to date daily.

Bern City Alcohol Retail Permit

Gastgewerbebewilligung

municipal · City of Bern - Police Department

Who qualifies
Cafe owners serving alcohol on their premises.
What you get
Legal authorization to sell beer, wine, and spirits.
What it actually costs you
Background check fee and proof of completion of the cantonal host examination.
Common gotcha
If you change the manager of the cafe, the permit must be transferred immediately.

Bern Commercial Waste Disposal Scheme

Gewerbeabfallentsorgung

municipal · Entsorgung + Recycling Bern

Who qualifies
Cafe owners in the city of Bern generating commercial waste.
What you get
Access to specialized collection services for organic waste and glass.
What it actually costs you
Pay-as-you-throw fees based on weight or volume of non-recyclable waste.
Common gotcha
Strict separation of glass and organic waste is mandatory; fines are issued for non-compliance.

Bern City Advertising Permit

Reklamebewilligung

municipal · City of Bern - Building Inspectorate

Who qualifies
Cafe owners installing outdoor signs or A-frame boards.
What you get
Official approval to display business signage on the facade or sidewalk.
What it actually costs you
One-time application fee plus an annual tax based on the size of the sign.
Common gotcha
Historic district regulations in Bern are very strict regarding sign materials and colors.
Basel-Landschaft

As a cafe owner in Basel-Landschaft, you benefit from specific cantonal business support, vocational training subsidies, and local tax incentives that differ significantly from city-center Basel-Stadt.

Running my cafe and keeping it afloat

Basel-Landschaft Business Promotion

Standortförderung Basel-Landschaft

state · Volkswirtschafts- und Gesundheitsdirektion

Who qualifies
Small and medium enterprises registered in the canton.
What you get
Access to business consulting, networking events, and innovation support.
What it actually costs you
Free consultation; requires a valid business registration.
Common gotcha
They focus more on innovation than standard hospitality, so frame your cafe's unique value proposition carefully.

Cantonal Vocational Training Subsidy

Berufsbildung Basel-Landschaft

state · Amt für Berufsbildung

Who qualifies
Cafe owners training apprentices in hospitality roles.
What you get
Financial support for training infrastructure and apprentice oversight.
What it actually costs you
Requires certification as a training company; significant paperwork.
Common gotcha
The apprentice must be registered specifically under the cantonal quota.

Cantonal Tax Deduction for SMEs

Steuererleichterungen für KMU

state · Steuerverwaltung Basel-Landschaft

Who qualifies
Small businesses with specific investment projects in the canton.
What you get
Potential tax holidays or reduced rates for new business expansions.
What it actually costs you
Requires a formal application to the cantonal tax office.
Common gotcha
Usually only applies to expansion or job creation, not daily operations.

Dealing with the authorities and local rules

Cantonal Gastronomy License

Gastgewerbebewilligung

state · Kantonales Gewerbeamt

Who qualifies
Any establishment serving food or alcohol in Basel-Landschaft.
What you get
Legal authorization to operate as a cafe/restaurant.
What it actually costs you
Application fee (approx. 500-1000 CHF), health inspection, and hygiene certification.
Common gotcha
The 'Patent' is tied to the specific location; moving your cafe requires a new application.

Public Space Usage Permit

Sondernutzungsbewilligung

municipal · Gemeindeverwaltung

Who qualifies
Cafe owners wanting outdoor seating on public sidewalks.
What you get
Right to place tables and chairs on public land.
What it actually costs you
Annual usage fee based on square meters; requires a site plan.
Common gotcha
Rules vary significantly between Liestal, Muttenz, and Pratteln.

Cantonal Food Safety Inspection

Kantonales Laboratorium

state · Kantonales Laboratorium Basel-Landschaft

Who qualifies
All food service providers.
What you get
Mandatory hygiene certification and periodic safety audits.
What it actually costs you
Inspection fees; must maintain a rigorous HACCP plan.
Common gotcha
Unannounced inspections are standard; keep your logs up to date.
Basel-Stadt

Basel-Stadt offers unique support for small business owners through local innovation grants and energy-efficiency subsidies that help cafes manage high urban operating costs.

Running my cafe efficiently

Basel-Stadt Energy Efficiency Grant

Energie-Förderprogramm Basel-Stadt

state · Amt für Umwelt und Energie

Who qualifies
Business owners upgrading to energy-efficient kitchen appliances or heating systems.
What you get
Financial subsidies covering up to 30% of investment costs for energy-saving equipment.
What it actually costs you
Application before purchase, technical proof of energy savings, and original invoices.
Common gotcha
You must apply for the grant before signing any purchase contracts for the new equipment.

Basel-Stadt Innovation Voucher

Innovationsscheck Basel-Stadt

state · Wirtschaftsförderung Basel-Stadt

Who qualifies
Small businesses looking to implement new digital processes or sustainable service models.
What you get
Vouchers worth up to 5,000 CHF to pay for external consulting or research services.
What it actually costs you
Detailed project proposal and evidence of local business registration.
Common gotcha
The project must demonstrate a clear innovation element, not just standard business maintenance.

Basel Commercial Waste Disposal Program

Gewerbeabfall-Entsorgung Basel

municipal · Stadtreinigung Basel

Who qualifies
All registered cafes and restaurants in Basel city.
What you get
Access to subsidized organic waste collection services for food scraps.
What it actually costs you
Annual registration fee based on volume, plus mandatory waste separation training.
Common gotcha
Fines are high if non-organic waste is found in organic bins, so staff training is critical.

Dealing with the city authorities

Basel Outdoor Seating Permit

Sondernutzung öffentlicher Grund

municipal · Bau- und Verkehrsdepartement

Who qualifies
Cafe owners wanting to place tables and chairs on public sidewalks.
What you get
Legal authorization to operate an outdoor terrace.
What it actually costs you
Annual square-meter fee, site plan submission, and liability insurance proof.
Common gotcha
Permits are strictly tied to pedestrian flow requirements; you cannot block emergency exits.

Basel-Stadt Tax Payment Relief

Steuererleichterung für KMU

state · Steuerverwaltung Basel-Stadt

Who qualifies
Businesses facing temporary liquidity issues due to seasonal fluctuations.
What you get
Extension of tax payment deadlines or installment plans.
What it actually costs you
Formal written request explaining financial hardship and current balance sheets.
Common gotcha
Interest charges still apply on the deferred amount, so it is not a free loan.

Basel Event Permit for Small Venues

Veranstaltungsbewilligung

municipal · Polizei Basel-Landschaft / Stadt

Who qualifies
Cafe owners hosting live music or cultural events.
What you get
Legal clearance for noise levels and extended operating hours.
What it actually costs you
Application fee (varies by event size) and noise protection plan.
Common gotcha
You must apply at least 30 days in advance for any event involving amplified sound.
FribourgFreiburg

Fribourg offers specific cantonal support for small businesses and local hospitality ventures, including unique tax incentives and energy transition grants for older buildings.

Keeping the cafe running and taxes in check

Cantonal Tax Deduction for Innovation

Kantonale Steuerabzüge für Innovation

state · Service cantonal des contributions

Who qualifies
Small businesses investing in digital or operational improvements.
What you get
Reduced taxable income based on eligible investment costs.
What it actually costs you
Detailed accounting records and proof of investment; annual tax filing.
Common gotcha
Requires clear separation of innovation costs from standard maintenance.

Fribourg Economic Promotion Loans

Promotion économique fribourgeoise

state · PromFR

Who qualifies
SMEs based in Fribourg looking to expand or renovate.
What you get
Low-interest loans or loan guarantees for business development.
What it actually costs you
Business plan, financial projections, and a formal application process.
Common gotcha
The project must demonstrate job creation or retention in the canton.

Cantonal Apprenticeship Support

Soutien à l'apprentissage

state · Service de la formation professionnelle

Who qualifies
Cafes hiring apprentices for hospitality (CFC/AFP).
What you get
Partial reimbursement of training costs and social charges.
What it actually costs you
Registration with the canton and a certified trainer on staff.
Common gotcha
Must adhere to strict cantonal training standards for the hospitality sector.

Fribourg Startup Grant

Aide au démarrage

state · Office du commerce et de l'industrie

Who qualifies
New businesses in the hospitality sector within their first 24 months.
What you get
One-time grant for equipment or initial setup costs.
What it actually costs you
Proof of registration and a viable business model.
Common gotcha
Funds are limited and allocated on a first-come, first-served basis.

Upgrading the cafe space

Fribourg Energy Renovation Program

Programme cantonal de rénovation énergétique

state · Service de l'énergie

Who qualifies
Owners of commercial buildings improving energy efficiency.
What you get
Subsidies covering up to 30% of renovation costs for insulation or heating.
What it actually costs you
Energy audit by a certified professional before starting work.
Common gotcha
Work must not have started before the application is submitted.

Cantonal Waste Reduction Grant

Subvention pour la réduction des déchets

state · Service de l'environnement

Who qualifies
Businesses implementing composting or waste reduction systems.
What you get
Rebate on waste disposal fees or equipment purchase.
What it actually costs you
Waste management plan and proof of equipment purchase.
Common gotcha
Must meet municipal waste sorting standards.

Municipal Terrace Fee Waiver

Exonération des taxes de terrasse

municipal · Commune de Fribourg

Who qualifies
Cafes in the Fribourg city center.
What you get
Reduction in annual fees for outdoor seating space.
What it actually costs you
Application to the local municipality for permit renewal.
Common gotcha
Only applies to specific zones; check if your street qualifies.

Digital Transition Voucher

Chèque transition numérique

state · Service de l'économie

Who qualifies
SMEs digitizing their booking or payment systems.
What you get
Voucher worth up to 2,000 CHF for software or consulting.
What it actually costs you
Quote from a certified digital service provider.
Common gotcha
Must be used with pre-approved local digital partners.
GenevaGenève

Geneva offers unique cantonal subsidies for energy-efficient commercial kitchen upgrades and specific tax relief for small businesses navigating the high cost of urban operations.

Keeping the cafe running and green

Eco21 Commercial Subsidy

Programme éco21

state · SIG (Services Industriels de Genève)

Who qualifies
Cafe owners installing energy-efficient refrigerators, dishwashers, or lighting.
What you get
Direct financial rebates covering up to 30% of the cost of energy-efficient equipment.
What it actually costs you
Requires a pre-installation audit and invoices; takes 4-8 weeks for payout.
Common gotcha
The equipment must be on the pre-approved list before you buy it.

Cantonal SME Tax Deduction

Déduction fiscale PME

state · Administration fiscale cantonale

Who qualifies
Small businesses with fewer than 10 employees registered in Geneva.
What you get
Reduced cantonal tax rate on net profits under 100,000 CHF.
What it actually costs you
Standard annual tax declaration; no extra fee.
Common gotcha
You must keep meticulous records of your 'frais de représentation' to qualify for the full deduction.

Terrace Occupation Permit

Autorisation d'utilisation du domaine public

municipal · Ville de Genève

Who qualifies
Cafe owners with street-front access.
What you get
Legal right to place tables and chairs on the public sidewalk.
What it actually costs you
Annual fee based on square meters; requires a detailed site plan.
Common gotcha
Permits are strictly tied to the specific dimensions of your frontage; exceeding them leads to immediate fines.

Commercial Waste Rebate

Taxe professionnelle de gestion des déchets

state · Service de l'écologie

Who qualifies
Cafes that demonstrate active organic waste composting.
What you get
Reduction in the annual commercial waste tax.
What it actually costs you
Requires a contract with a certified organic waste collector.
Common gotcha
You must prove your volume of composted waste annually to maintain the rebate.

Finding and keeping local help

Apprentice Training Subsidy

Subvention pour la formation professionnelle

state · Office pour l'orientation, la formation professionnelle et continue

Who qualifies
Cafes that hire and train a Geneva-based apprentice in hospitality.
What you get
Partial coverage of the apprentice's monthly salary for the duration of the training.
What it actually costs you
Requires a signed apprenticeship contract and a certified mentor on staff.
Common gotcha
The mentor must hold a valid 'brevet fédéral' in hospitality.

Work Integration Bonus

Bonus d'intégration professionnelle

state · Office cantonal de l'emploi

Who qualifies
Cafes hiring long-term unemployed residents of Geneva.
What you get
A one-time grant of 2,000 CHF per hire after the 3-month probation period.
What it actually costs you
Requires coordination with the local employment office (OCE).
Common gotcha
The candidate must be registered with the OCE prior to hiring.
Glarus

Glarus offers unique cantonal support for small businesses and energy efficiency grants that help cafe owners manage high operational costs in the Alps.

Keeping the cafe running

Glarus Innovation and Business Development Fund

Innovations- und Wirtschaftsförderungsfonds

state · Department of Economic Affairs

Who qualifies
Small businesses in Glarus planning to modernize or expand operations.
What you get
Partial funding for equipment upgrades or business expansion projects.
What it actually costs you
Detailed business plan and proof of local investment; lengthy application process.
Common gotcha
Grants are competitive and require proof of long-term economic benefit to the canton.

Glarus Energy Efficiency Grant

Energieförderprogramm Glarus

state · Department of Construction and Environment

Who qualifies
Business owners upgrading to energy-efficient appliances or heating systems.
What you get
Reimbursement of up to 30% of costs for energy-saving renovations.
What it actually costs you
Energy audit report and invoices from certified local contractors.
Common gotcha
You must apply for the grant before starting the renovation work.

Cantonal Small Business Tax Deduction

state · Cantonal Tax Office

Who qualifies
Sole proprietors and small cafes registered in Glarus.
What you get
Reduced cantonal tax rate for businesses meeting specific profit thresholds.
What it actually costs you
Annual tax filing with specific business expense documentation.
Common gotcha
The deduction is only applicable to the cantonal portion of the tax, not federal.

Glarus Tourism Partnership Program

state · Glarus Tourism Board

Who qualifies
Cafes and eateries located in designated tourism zones.
What you get
Free promotion on official cantonal tourism portals and event guides.
What it actually costs you
Annual membership fee and participation in quality certification programs.
Common gotcha
Requires adherence to specific regional branding guidelines.

Training my team

Glarus Vocational Training Grant

Berufsbildungsfonds

state · Department of Education and Culture

Who qualifies
Cafes that take on local apprentices for hospitality training.
What you get
Monthly stipend support and training material subsidies for the apprentice.
What it actually costs you
Registration with the cantonal vocational office and a certified trainer on staff.
Common gotcha
Strict requirements for the quality of the training program provided.

Cantonal Food Safety Training Support

state · Cantonal Food Inspectorate

Who qualifies
Staff members needing mandatory food hygiene certification.
What you get
Subsidized training courses and inspection fee waivers.
What it actually costs you
Time spent in training; must be renewed every 3 years.
Common gotcha
Failure to hold valid certification leads to immediate fines during inspections.
Graubünden

As a cafe owner in the alpine region of Graubünden, you navigate unique cantonal hospitality regulations, mountain-specific tourism grants, and local energy subsidies that keep your business viable in a high-cost, seasonal environment.

Keeping the Cafe Running

Graubünden Tourism Innovation Grant

Tourismusförderung Graubünden

state · Amt für Wirtschaft und Tourismus

Who qualifies
Small tourism-related businesses investing in digitalization or sustainable infrastructure.
What you get
Subsidies covering up to 20% of investment costs for modernization projects.
What it actually costs you
Detailed business plan, proof of local economic impact, and 3-6 months of review time.
Common gotcha
Grants are strictly for capital expenditure, not for covering monthly operating losses or staff wages.

Graubündner Kantonalbank Business Loan

Graubündner Kantonalbank Unternehmenskredit

state · Graubündner Kantonalbank

Who qualifies
Registered businesses operating within the canton of Graubünden.
What you get
Preferential interest rates for local businesses compared to national commercial banks.
What it actually costs you
Standard credit check, business tax returns for 2 years, and a personal guarantee.
Common gotcha
The bank requires a very high equity ratio for hospitality startups in remote valleys.

Cantonal Energy Efficiency Program

Energieförderung Graubünden

state · Amt für Energie und Verkehr

Who qualifies
Business owners upgrading heating systems or insulation in commercial buildings.
What you get
Direct cash rebates for installing heat pumps or solar thermal systems.
What it actually costs you
Certified energy audit and submission of invoices before the project starts.
Common gotcha
Applications must be approved before you sign any contracts with installers.

Graubünden Hotel & Restaurant Training Fund

Berufsbildungsfonds Gastgewerbe

state · GastroGraubünden

Who qualifies
Cafe owners paying into the cantonal hospitality collective agreement.
What you get
Reimbursement for 50% of costs for staff professional development courses.
What it actually costs you
Proof of staff enrollment and completion certificates.
Common gotcha
Only courses recognized by the cantonal industry association qualify.

Dealing with the Cantonal Authorities

Graubünden Hardship Tax Deferral

Steuerstundung Graubünden

state · Steuerverwaltung Graubünden

Who qualifies
Businesses facing temporary liquidity issues due to seasonal tourism fluctuations.
What you get
Extension of tax payment deadlines without penalty interest.
What it actually costs you
Written request explaining the financial situation and current cash flow statement.
Common gotcha
You must prove that the hardship is temporary and not a sign of permanent insolvency.

Cantonal Food Safety Advisory Service

Amt für Lebensmittelsicherheit und Tiergesundheit

state · Amt für Lebensmittelsicherheit und Tiergesundheit

Who qualifies
All food service establishments in the canton.
What you get
Free initial consultation on HACCP implementation and hygiene standards.
What it actually costs you
Time for an on-site visit and follow-up documentation.
Common gotcha
This is an advisory service, but inspectors will use the same standards during official audits.

Commercial Waste Fee Reduction

Abfallgebühren-Ermässigung

municipal · Gemeindeverwaltung Chur

Who qualifies
Businesses in Chur that demonstrate active waste separation and recycling programs.
What you get
Reduced annual commercial waste disposal fees.
What it actually costs you
Annual audit of your waste management plan by the municipal office.
Common gotcha
You must maintain strict logs of your recycling volumes to qualify.
Jura

Jura offers specific support for small-scale hospitality entrepreneurs to preserve the regional culinary heritage and boost local tourism.

Keeping my cafe running

Jura Tourism Innovation Fund

Fonds d'innovation touristique jurassien

state · Office de l'économie et du travail

Who qualifies
Small cafes and restaurants in Jura investing in local product promotion.
What you get
Matching grants up to 5,000 CHF for marketing or facility upgrades.
What it actually costs you
Detailed business plan and proof of local sourcing; 3-month review.
Common gotcha
You must prove that at least 30% of your menu features Jura-grown ingredients.

Jura Energy Efficiency Rebate

Subvention efficacité énergétique Jura

state · Service de l'énergie

Who qualifies
Small business owners replacing old kitchen appliances with A++ rated equipment.
What you get
Rebate covering 20% of the purchase price of new energy-efficient ovens or coolers.
What it actually costs you
Invoices and energy certificates; application must be filed before purchase.
Common gotcha
Retroactive claims are strictly rejected; apply before buying.

Jura Terroir Certification Support

Label Jura Terroir

state · Promotion du Terroir Jurassien

Who qualifies
Cafes that exclusively serve regional Jura wines and cheeses.
What you get
Free marketing materials, signage, and inclusion in the official Jura tourism map.
What it actually costs you
Annual audit of your supplier invoices to ensure regional compliance.
Common gotcha
The audit is unannounced; keep your supplier logs organized.

Jura Digital Transformation Voucher

Chèque transformation numérique

state · Département de l'économie

Who qualifies
Small cafes looking to implement online booking or digital payment systems.
What you get
Voucher worth 1,500 CHF for IT consulting or software licensing.
What it actually costs you
Proof of business registration in Jura; 1-month processing.
Common gotcha
Only covers approved local IT service providers.

Training my team

Jura Apprenticeship Incentive

Prime à l'apprentissage Jura

state · Service de la formation professionnelle

Who qualifies
Cafe owners hiring a local apprentice for hospitality training.
What you get
Annual subsidy of 2,000 CHF per apprentice.
What it actually costs you
Signed apprenticeship contract and quarterly training reports.
Common gotcha
The apprentice must be a resident of the Jura canton.

State Hospitality Hygiene Certification

Formation hygiène Jura

state · Service de la consommation et des affaires vétérinaires

Who qualifies
All cafe staff handling food.
What you get
Mandatory hygiene certification at a 50% subsidized rate.
What it actually costs you
One-day course fee of 150 CHF (after subsidy) and exam.
Common gotcha
Certification expires every 3 years; set a calendar reminder.
LucerneLuzern

Lucerne offers specific cantonal support for small hospitality businesses through energy efficiency grants and tourism-focused marketing subsidies that help cafes thrive in a competitive alpine market.

Keeping the cafe running and green

Energie-Förderprogramm Luzern

Energie-Förderprogramm

state · Kanton Luzern Bau-, Umwelt- und Wirtschaftsdepartement

Who qualifies
Cafe owners upgrading to energy-efficient kitchen equipment or heat pumps.
What you get
Direct financial grants covering up to 30% of installation costs for energy-saving systems.
What it actually costs you
Detailed energy audit report and original invoices; takes 4-8 weeks to process.
Common gotcha
You must apply for the grant before starting the renovation work, not after.

Luzern Tourismus Business Support

Tourismusförderung Luzern

state · Luzern Tourismus AG

Who qualifies
Small cafes located in high-traffic tourist zones of Lucerne city.
What you get
Subsidized inclusion in digital marketing campaigns and printed visitor guides.
What it actually costs you
Annual membership fee and proof of business registration.
Common gotcha
The grant is often tied to specific seasonal campaigns; check the calendar early.

Digitalisierungs-Check Luzern

Digitalisierungs-Check

state · Wirtschaftsförderung Luzern

Who qualifies
SMEs including cafes looking to implement digital ordering or reservation systems.
What you get
Voucher worth up to 2,000 CHF for consulting services to digitize operations.
What it actually costs you
Business plan summary and a list of selected IT service providers.
Common gotcha
Only valid for services provided by pre-approved local IT partners.

Abfallvermeidungs-Bonus

state · REAL (Recycling Entsorgung Abwasser Luzern)

Who qualifies
Cafes that switch to reusable cup systems or composting programs.
What you get
Reduced annual waste disposal fees by up to 15%.
What it actually costs you
Annual audit of waste volume and proof of sustainable disposal contracts.
Common gotcha
You need to maintain a logbook of waste reduction efforts for the annual review.

Finding and training my team

Lehrlingsförderung Luzern

Lehrlingslohn-Zuschuss

state · Berufsbildungszentrum Luzern

Who qualifies
Cafes hiring apprentices for 'Restaurationsfachmann/frau' certification.
What you get
Partial reimbursement of the apprentice's monthly salary for the first year.
What it actually costs you
Signed apprenticeship contract and training plan approval.
Common gotcha
The subsidy is only paid out after the apprentice passes the six-month trial period.

Gastgewerbe-Weiterbildungsfonds

Weiterbildungsfonds Gastgewerbe

state · Luzerner Wirteverband

Who qualifies
Staff members of cafes in Lucerne attending certified hospitality courses.
What you get
Up to 50% of course fees covered for hygiene or barista training.
What it actually costs you
Receipts for course payment and proof of attendance.
Common gotcha
The fund only covers courses recognized by the cantonal industry association.
Neuchâtel

Neuchâtel offers specific cantonal support for local businesses and hospitality entrepreneurs to navigate the high costs of Swiss operations and energy transitions.

Keeping the cafe running

Cantonal Innovation and Development Grant

Aide à l'innovation et au développement

state · Service de l'économie (SECO NE)

Who qualifies
Small businesses in Neuchâtel investing in modernization or digital upgrades.
What you get
Partial funding for equipment upgrades or digital transition projects.
What it actually costs you
Detailed business plan and proof of local investment; 3-6 months review.
Common gotcha
Must be applied for before the project begins; retroactive claims are rejected.

Cantonal Energy Transition Subsidy

Subvention pour la transition énergétique

state · Service de l'énergie et de l'environnement

Who qualifies
Cafe owners replacing old kitchen appliances with high-efficiency models.
What you get
Rebate covering up to 20% of the cost of A-rated appliances.
What it actually costs you
Invoices and energy labels; application via the cantonal portal.
Common gotcha
Only applies to specific energy-star certified equipment lists.

Professional Training Support

Soutien à la formation continue

state · Office de la formation professionnelle

Who qualifies
Owners and employees looking to improve hospitality skills.
What you get
Vouchers for certified barista or management courses.
What it actually costs you
Proof of employment and course registration.
Common gotcha
Only courses from state-approved institutions are eligible.

Neuchâtel Terroir Certification

Label Neuchâtel Terroir

state · Association Neuchâtel Terroir

Who qualifies
Cafes sourcing at least 30% of ingredients from local Neuchâtel producers.
What you get
Marketing support and official certification to attract local customers.
What it actually costs you
Annual membership fee and audit of supply chain.
Common gotcha
Strict documentation of supplier origins is required for the audit.

Dealing with the commune

Terrace Usage Permit

Autorisation d'utilisation du domaine public

municipal · Commune de Neuchâtel

Who qualifies
Cafes wishing to place tables on public sidewalks.
What you get
Legal right to operate an outdoor seating area.
What it actually costs you
Annual square-meter fee based on location; requires safety plan.
Common gotcha
Permits must be renewed annually before the start of the season.

Commercial Waste Optimization

Taxe au sac pour professionnels

municipal · Service de la voirie

Who qualifies
Businesses implementing composting or recycling programs.
What you get
Reduced annual waste collection fees.
What it actually costs you
Submission of a waste management plan.
Common gotcha
Requires regular reporting of waste volume reductions.
Nidwalden

Nidwalden offers a competitive tax environment for small businesses and specific cantonal support for local hospitality and tourism-linked enterprises.

Keeping the cafe running and taxes low

Nidwalden Cantonal Business Tax Relief

Steuergesetz Nidwalden

state · Steuerverwaltung Nidwalden

Who qualifies
Registered small businesses and sole proprietorships based in Nidwalden.
What you get
Low corporate tax rates and specific deductions for business-related infrastructure investments.
What it actually costs you
Requires annual tax filing and proof of business expenses; no application fee.
Common gotcha
Deductions for equipment upgrades must be filed in the same fiscal year as the purchase.

Nidwalden Innovation Voucher

Innovationsgutschein Nidwalden

state · Amt für Wirtschaft Nidwalden

Who qualifies
Small businesses looking to modernize services or digitalize operations.
What you get
Financial support for external consulting services to improve business efficiency.
What it actually costs you
Application form and a project plan; usually covers 50% of consulting costs.
Common gotcha
Must be applied for before the consulting work begins.

Nidwalden Gastronomy Permit

Gastgewerbebewilligung

state · Polizeidepartement Nidwalden

Who qualifies
Anyone opening or taking over a cafe serving food and alcohol.
What you get
Legal authorization to operate a hospitality business in the canton.
What it actually costs you
Fee varies by size; requires proof of hygiene training and liability insurance.
Common gotcha
The permit is tied to the physical location, not just the owner.

Taking care of my staff

Nidwalden Family Allowance Fund

Familienausgleichskasse Nidwalden

state · AK Nidwalden

Who qualifies
Employees of the cafe with children under 16 (or 25 if studying).
What you get
Monthly cash payments per child to help with living costs.
What it actually costs you
Employer must register staff with the cantonal fund; no cost to the employee.
Common gotcha
Must be updated if the child's education status changes.

Nidwalden Apprenticeship Support

Berufsbildung Nidwalden

state · Amt für Berufsbildung

Who qualifies
Cafe owners hiring local apprentices for hospitality roles.
What you get
Subsidies for training materials and administrative support for the apprenticeship program.
What it actually costs you
Requires signing a formal apprenticeship contract and mentoring the student.
Common gotcha
Strict requirements for the mentor's qualifications.
Obwalden

Obwalden offers unique cantonal tax incentives and local tourism grants that help small cafe owners manage high operational costs in the Swiss Alps.

Keeping the cafe running

Obwalden Innovation and Development Grant

Innovationsförderung Obwalden

state · Volkswirtschaftsdepartement Obwalden

Who qualifies
Small businesses introducing new digital ordering or sustainable waste management systems.
What you get
Up to 20% of investment costs covered for modernization projects.
What it actually costs you
Detailed business plan, proof of local impact, and 3-4 months for review.
Common gotcha
Must apply before starting the project; retroactive claims are rejected.

Obwalden Tourism Marketing Support

Tourismusförderung Obwalden

state · Obwalden Tourismus

Who qualifies
Cafes located in designated tourist zones near Sarnen or Lake Lungern.
What you get
Co-financing for local event hosting and joint marketing campaigns.
What it actually costs you
Membership in local tourism association and annual reporting.
Common gotcha
Funds are often tied to specific regional branding requirements.

Obwalden Energy Efficiency Subsidy

Energie-Förderprogramm Obwalden

state · Amt für Umwelt

Who qualifies
Cafe owners upgrading to high-efficiency espresso machines or heat pumps.
What you get
Direct cash rebate based on kWh savings achieved.
What it actually costs you
Energy audit report and certified installation invoices.
Common gotcha
The subsidy amount changes annually based on the cantonal budget.

Obwalden Small Business Tax Relief

Steuererleichterungen für KMU

state · Steueramt Obwalden

Who qualifies
Sole proprietorships with annual turnover below 500,000 CHF.
What you get
Reduced cantonal corporate tax rate compared to standard commercial rates.
What it actually costs you
Standard annual tax filing with profit/loss statement.
Common gotcha
You must explicitly request the small business assessment in your filing.

Staffing and local talent

Obwalden Apprentice Training Grant

Lehrlingsförderung Obwalden

state · Amt für Berufsbildung

Who qualifies
Cafes hiring local youth for hospitality apprenticeships.
What you get
Monthly stipend support for the duration of the 3-year training contract.
What it actually costs you
Registered training plan and mentor certification.
Common gotcha
The apprentice must be a resident of Obwalden for at least 2 years.

Obwalden Hospitality Upskilling Fund

Weiterbildungsfonds Gastronomie

state · Obwaldner Gewerbeverband

Who qualifies
Cafe owners and staff attending certified Swiss hospitality courses.
What you get
Reimbursement of up to 50% of course fees.
What it actually costs you
Proof of course completion and payment receipt.
Common gotcha
Only courses recognized by the cantonal trade association qualify.
St. Gallen

St. Gallen offers a unique blend of cantonal business support for small hospitality ventures and specific environmental grants for local cafe operations.

Keeping the cafe running

Cantonal Economic Promotion Grants

Wirtschaftsförderung Kanton St.Gallen

state · Amt für Wirtschaft und Arbeit

Who qualifies
Small businesses in St. Gallen implementing innovation or modernization projects.
What you get
Financial support for business development and consulting services.
What it actually costs you
Detailed business plan, proof of local economic impact, and a formal application process.
Common gotcha
The grants are highly competitive and focus more on innovation than standard operational costs.

St. Gallen Startup Voucher

Startup-Gutschein St.Gallen

state · St.Gallen Business

Who qualifies
New cafe owners within their first 2 years of operation.
What you get
Vouchers for professional coaching and legal advice.
What it actually costs you
Registration with the local commercial register and a pitch of your business concept.
Common gotcha
Must be used with approved service providers listed by the canton.

Cantonal Energy Program

Kantonales Energieprogramm

state · Energiefachstelle St.Gallen

Who qualifies
Owners of commercial buildings upgrading to energy-efficient kitchen or heating systems.
What you get
Direct financial subsidies for replacing old ovens or heating equipment.
What it actually costs you
Must submit an energy audit before starting the renovation.
Common gotcha
You must apply for the subsidy before purchasing the equipment.

St. Gallen Tourism Marketing Fund

St.Gallen-Bodensee Tourismus Förderung

state · St.Gallen-Bodensee Tourismus

Who qualifies
Cafes located in high-traffic tourist zones of St. Gallen.
What you get
Co-marketing opportunities and feature placement in regional tourism guides.
What it actually costs you
Membership fees and participation in local tourism campaigns.
Common gotcha
Requires adherence to specific regional branding guidelines.

Hiring and training my team

Apprenticeship Support Fund

Lehrlingsförderung St.Gallen

state · Berufsbildungsamt

Who qualifies
Cafes that hire and train apprentices in hospitality (Restaurationsfachmann/frau).
What you get
Annual subsidy per apprentice to cover training overheads.
What it actually costs you
Must be a certified training establishment with a qualified mentor on staff.
Common gotcha
Strict reporting requirements on the apprentice's progress throughout the year.

Work Integration Subsidy

Integrationszuschuss

state · Sozialamt St.Gallen

Who qualifies
Cafes hiring long-term unemployed residents of St. Gallen.
What you get
Wage subsidy for the first 6-12 months of employment.
What it actually costs you
Coordination with the regional placement office (RAV).
Common gotcha
The employee must be registered with the RAV prior to hiring.
Schaffhausen

Schaffhausen offers unique cantonal tax incentives for small businesses and specific tourism-linked grants that help cafe owners manage the seasonal flow of visitors near the Rhine Falls.

Keeping the business running and taxes low

Cantonal Small Business Tax Relief

Steuererleichterungen für KMU

state · Steueramt Schaffhausen

Who qualifies
Small businesses with fewer than 50 employees and specific turnover thresholds.
What you get
Reduced cantonal corporate tax rate for up to 5 years.
What it actually costs you
Detailed business plan and financial statements required for application.
Common gotcha
You must apply before the start of the fiscal year to qualify for the reduction.

Schaffhausen Innovation Voucher

Innovationsgutschein Schaffhausen

state · Wirtschaftsförderung Schaffhausen

Who qualifies
Local SMEs looking to modernize operations or digitalize cafe ordering systems.
What you get
Financial support up to 50% of external consulting costs, capped at 5,000 CHF.
What it actually costs you
Submission of a project proposal showing how it improves business efficiency.
Common gotcha
The project must be approved before you sign any contracts with consultants.

Cantonal Energy Efficiency Grant

Förderprogramm Energie Schaffhausen

state · Bau- und Verkehrsdepartement

Who qualifies
Business owners upgrading to energy-efficient kitchen appliances or heating.
What you get
Direct subsidies covering 20-30% of the equipment cost.
What it actually costs you
Invoices and energy performance certificates must be submitted post-installation.
Common gotcha
Only specific, high-efficiency models qualify; check the list before buying.

Leveraging the Rhine Falls traffic

Schaffhausen Tourism Promotion Fund

Tourismusförderungsfonds

state · Schaffhauserland Tourismus

Who qualifies
Cafes and restaurants located in high-traffic tourist zones near the Rhine.
What you get
Co-funding for marketing materials or events that promote local regional products.
What it actually costs you
Must demonstrate how the initiative increases visitor dwell time.
Common gotcha
Funds are limited and distributed on a first-come, first-served basis annually.

Apprenticeship Training Bonus

Lehrlingsförderung Schaffhausen

state · Berufsbildungsamt

Who qualifies
Cafe owners hiring their first or second apprentice.
What you get
Annual subsidy of 2,000 CHF per apprentice to offset training time.
What it actually costs you
Must have a certified training license and a structured training plan.
Common gotcha
The apprentice must be registered with the cantonal office by the start of the semester.
Solothurn

Solothurn offers specific cantonal support for small business innovation and energy-efficient renovations that help keep cafe overheads manageable.

Keeping the cafe running and green

Solothurn Energy Efficiency Program

Energieförderprogramm Kanton Solothurn

state · Amt für Umwelt

Who qualifies
Business owners upgrading to energy-efficient kitchen appliances or heating.
What you get
Direct grants covering up to 20% of investment costs for high-efficiency equipment.
What it actually costs you
Detailed energy audit report and original invoices.
Common gotcha
You must apply for the grant before starting the installation work.

Solothurn Innovation Voucher

Innovationsgutschein Solothurn

state · Wirtschaftsförderung Kanton Solothurn

Who qualifies
Small businesses looking to digitize operations or improve service models.
What you get
Financial support up to 5,000 CHF for consulting services.
What it actually costs you
A short project proposal and proof of cantonal business registration.
Common gotcha
Only covers external consulting fees, not internal staff time.

Commercial Waste Optimization Scheme

municipal · Solothurn Stadtverwaltung

Who qualifies
Local cafes with certified organic waste separation.
What you get
Reduced annual waste disposal fees by 15%.
What it actually costs you
Annual inspection of waste sorting bins.
Common gotcha
Requires strict adherence to the city's specific composting guidelines.

Finding and keeping good help

Cantonal Apprenticeship Support

Lehrlingsförderung Solothurn

state · Amt für Berufsbildung

Who qualifies
Cafe owners hiring a first-time apprentice in hospitality.
What you get
A one-time bonus of 2,000 CHF per apprentice.
What it actually costs you
Signed apprenticeship contract and training plan.
Common gotcha
The apprentice must be registered with the cantonal office within 30 days.

Gastronomy Upskilling Fund

state · Solothurner Gastgewerbeverband

Who qualifies
Employees of local cafes attending certified barista or hygiene courses.
What you get
Reimbursement of 50% of course fees.
What it actually costs you
Proof of course completion and payment receipt.
Common gotcha
Must be a member of the regional hospitality association.
Schwyz

Schwyz offers a unique tax environment and specific cantonal support for small hospitality businesses looking to navigate the high costs of the Swiss Alpine region.

Keeping the cafe running and taxes low

Schwyz Cantonal Tax Rate

state · Kantonales Steueramt Schwyz

Who qualifies
All registered business owners residing or operating in the canton.
What you get
One of the lowest corporate and personal income tax rates in Switzerland.
What it actually costs you
Standard annual tax declaration; no extra fee.
Common gotcha
The low tax rate is often offset by higher local municipal taxes depending on the specific commune.

Schwyz Innovation Vouchers

state · Amt für Wirtschaft

Who qualifies
SMEs including cafes looking to modernize digital or sustainable operations.
What you get
Financial grants covering up to 50% of consulting costs for business process improvements.
What it actually costs you
Detailed project proposal and proof of implementation.
Common gotcha
Must be applied for before starting the project; retroactive funding is not available.

Schwyz Tourismus Partnership

state · Schwyz Tourismus

Who qualifies
Hospitality businesses located in high-traffic tourist zones.
What you get
Visibility on the regional tourism portal and inclusion in regional marketing campaigns.
What it actually costs you
Annual membership fee based on business size.
Common gotcha
Requires active participation in regional events to get full value.

Cantonal Energy Efficiency Grant

state · Amt für Umweltschutz

Who qualifies
Business owners upgrading kitchen equipment to energy-efficient models.
What you get
Direct cash subsidy for replacing old ovens or refrigeration units.
What it actually costs you
Invoices and energy efficiency certification of new equipment.
Common gotcha
Equipment must meet specific Swiss energy label standards.

Finding and keeping good staff

Cantonal Apprenticeship Support

state · Amt für Berufsbildung

Who qualifies
Cafe owners training apprentices in food service or hospitality.
What you get
Partial reimbursement of training costs and administrative support for certifying the apprentice.
What it actually costs you
Time spent mentoring and managing the training contract.
Common gotcha
Strict documentation requirements for the training plan.

Integration Grant for Long-term Unemployed

state · RAV Schwyz

Who qualifies
Employers hiring individuals currently registered with the regional employment office.
What you get
Wage subsidy for the first 6 months of employment.
What it actually costs you
Reporting requirements to the RAV office.
Common gotcha
The candidate must be pre-approved by the RAV counselor.
Thurgau

Thurgau offers specific cantonal support for small-scale hospitality businesses, focusing on energy efficiency, local tourism promotion, and vocational training subsidies.

Keeping the cafe running and green

Thurgau Energy Efficiency Grant

Energieförderung Kanton Thurgau

state · Amt für Energie

Who qualifies
Cafe owners upgrading to energy-efficient kitchen appliances or heating systems.
What you get
Direct financial contribution covering up to 20-30% of investment costs.
What it actually costs you
Detailed energy audit report and original invoices before installation.
Common gotcha
You must apply for the grant before starting the renovation work, not after.

Thurgau Innovation Voucher

Innovationsgutschein Thurgau

state · Amt für Wirtschaft und Arbeit

Who qualifies
Small businesses implementing new digital booking or ordering systems.
What you get
Vouchers worth up to 5,000 CHF for external consulting services.
What it actually costs you
Business plan presentation and proof of local registration.
Common gotcha
Only covers external expert fees, not the software license costs themselves.

Thurgau Tourismus Marketing Support

Thurgau Tourismus Unterstützung

state · Thurgau Tourismus

Who qualifies
Cafes located in high-traffic tourist zones near Lake Constance.
What you get
Inclusion in regional marketing campaigns and digital platforms.
What it actually costs you
Annual membership fee and adherence to quality standards.
Common gotcha
Requires maintaining specific opening hours during tourist seasons.

Hiring and training my team

Apprenticeship Training Grant

Lehrlingsförderung Thurgau

state · Amt für Berufsbildung

Who qualifies
Cafe owners taking on their first or additional catering apprentices.
What you get
Annual subsidy per apprentice to offset training supervision time.
What it actually costs you
Valid training license and quarterly progress reports.
Common gotcha
The apprentice must be registered with the cantonal vocational office.

Workplace Language Support

Sprachförderung am Arbeitsplatz

state · Amt für Wirtschaft und Arbeit

Who qualifies
Staff members needing German language skills for customer service.
What you get
Funding for intensive language courses tailored to the hospitality industry.
What it actually costs you
Proof of employment and course enrollment forms.
Common gotcha
Courses must be certified by the canton to be eligible for reimbursement.
Ticino

Ticino offers unique cantonal subsidies for small business digitalization and specialized support for hospitality owners navigating the cross-border labor market.

Growing my cafe and going digital

Digital Ticino Voucher

Voucher Digitalizzazione

state · Dipartimento delle finanze e dell'economia

Who qualifies
Small businesses in Ticino investing in e-commerce or digital management tools.
What you get
Up to 50% reimbursement on consulting or software implementation costs, capped at 5,000 CHF.
What it actually costs you
Detailed project plan and proof of payment; takes 2-3 months for approval.
Common gotcha
You must apply before starting the project; retroactive claims are rejected.

Ticino Innovation Support

Sostegno all'innovazione

state · Fondazione Agire

Who qualifies
Cafe owners introducing new sustainable service models or local supply chain tech.
What you get
Access to subsidized consulting and small grants for pilot projects.
What it actually costs you
Business plan presentation; 4 weeks processing time.
Common gotcha
Focuses on 'innovation'—simple equipment upgrades usually don't qualify.

Managing my team and cross-border staff

Apprenticeship Hiring Incentive

Incentivi per apprendistato

state · Divisione della formazione professionale

Who qualifies
Cafe owners hiring a Ticino-based apprentice for hospitality roles.
What you get
Annual tax deduction and partial salary subsidy for the apprentice.
What it actually costs you
Registration with the vocational training office; annual reporting required.
Common gotcha
Strict requirements for the mentor's qualifications within your cafe.

Frontalieri Labor Support

Supporto frontalieri

state · Ufficio del lavoro

Who qualifies
Employers in Ticino hiring cross-border workers from Italy.
What you get
Administrative guidance on the specific tax withholding (imposta alla fonte) for cross-border staff.
What it actually costs you
Monthly reporting of payroll taxes; requires specific software integration.
Common gotcha
The tax withholding rates change frequently; always check the latest cantonal tables.

Keeping the cafe legal

Cantonal Hygiene Certification

Certificazione igiene cantonale

state · Laboratorio cantonale

Who qualifies
All food service establishments in Ticino.
What you get
Mandatory hygiene compliance certification required for operation.
What it actually costs you
Annual inspection fee (approx. 300-600 CHF depending on size).
Common gotcha
The inspector will check your HACCP logs; missing logs lead to immediate fines.

Public Space Occupancy Permit

Permesso occupazione suolo pubblico

municipal · Comune di Bellinzona

Who qualifies
Cafe owners with outdoor seating on public sidewalks.
What you get
Legal right to place tables and chairs on public land.
What it actually costs you
Annual square-meter fee; application requires a site map.
Common gotcha
Permits must be renewed annually; late applications result in removal of furniture.
Uri

Uri offers unique tax incentives for small-scale hospitality businesses and simplified licensing for heritage cafe owners.

Keeping my cafe legal and growing

Uri Small Business Infrastructure Grant

उरी लघु व्यवसाय अनुदान

state · Department of Industries and Commerce

Who qualifies
Cafe owners with less than 5 employees in registered heritage zones.
What you get
Up to ₹50,000 for kitchen equipment upgrades.
What it actually costs you
Requires a valid trade license and 3 years of audited accounts.
Common gotcha
The grant is only released after you submit invoices for the equipment purchase.

Uri Ease of Doing Business Portal

उरी व्यापार सुगमता पोर्टल

state · Uri State Government

Who qualifies
All registered business owners in Uri.
What you get
Unified renewal for fire safety, health, and trade licenses.
What it actually costs you
Digital signature certificate and basic business registration details.
Common gotcha
Renewal dates are strictly synced to the financial year end; late fees apply after March 31st.

Heritage Hospitality Tax Rebate

धरोहर आतिथ्य कर छूट

state · Uri Tourism Board

Who qualifies
Cafes operating in buildings older than 50 years.
What you get
20% rebate on annual property tax.
What it actually costs you
Certificate of antiquity from the local municipal office.
Common gotcha
You must maintain the facade of the building exactly as per heritage guidelines.

Uri Food Handler Certification Program

उरी खाद्य सुरक्षा प्रशिक्षण

state · Uri Food Safety Department

Who qualifies
All cafe staff handling food.
What you get
Mandatory state-level health certification at subsidized rates.
What it actually costs you
₹500 per person and a one-day workshop.
Common gotcha
Certificates expire every 2 years; you must re-register before expiry.

Support for my staff and family

Uri State Employee Health Top-Up

उरी कर्मचारी स्वास्थ्य बीमा

state · Uri Health Department

Who qualifies
Registered cafe employees earning under ₹20,000 per month.
What you get
Additional ₹2 lakh coverage for hospitalizations in state-empanelled hospitals.
What it actually costs you
Nominal premium of ₹200 per year deducted from payroll.
Common gotcha
This stacks on top of national health schemes; you must declare your existing policy.

Uri Local Produce Procurement Scheme

उरी स्थानीय उत्पाद खरीद योजना

state · Uri Agriculture Board

Who qualifies
Cafes that source at least 40% of ingredients from Uri-based farmers.
What you get
State-certified 'Local-First' branding and marketing support.
What it actually costs you
Quarterly procurement logs and farmer invoices.
Common gotcha
Verification involves a surprise audit of your pantry stock.

Uri Mahila Udyami Loan

उरी महिला उद्यमी ऋण

state · Uri State Finance Corporation

Who qualifies
Women-owned cafes in Uri.
What you get
Interest subvention of 3% on business expansion loans.
What it actually costs you
Detailed project report and proof of ownership.
Common gotcha
The subvention is credited back to your account annually, not deducted from the EMI.
Vaud

Vaud offers specific cantonal support for small businesses and local food producers, crucial for a cafe owner navigating the high cost of living and strict hygiene regulations.

Keeping the cafe running and growing

FIT (Fondation pour l'Innovation Technologique) Loans

Fondation pour l'Innovation Technologique

state · Canton de Vaud

Who qualifies
Small businesses in Vaud with innovative projects or sustainable business models.
What you get
Interest-free loans or grants to cover initial startup or expansion costs.
What it actually costs you
Detailed business plan and pitch; high competition for selection.
Common gotcha
It is not for general operating expenses, it must be for a specific innovation.

SPE Coaching for SMEs

Service de la promotion de l'économie et de l'innovation

state · SPEI Vaud

Who qualifies
Registered Vaud-based small business owners.
What you get
Free professional consulting hours for business strategy and financial management.
What it actually costs you
Time for meetings and preparation of financial statements.
Common gotcha
You must be registered in the commercial register of Vaud.

Vaud+ Certification

Vaud+ Certifié

state · Prométerre

Who qualifies
Cafes and restaurants using local Vaudois agricultural products.
What you get
Marketing support and the 'Vaud+' label to attract local-conscious customers.
What it actually costs you
Annual membership fee and audit of your supply chain.
Common gotcha
Strict requirements on the percentage of local ingredients used.

Staying on the right side of the law

SCA Food Safety Training

Service de la consommation et des affaires vétérinaires

state · SCA Vaud

Who qualifies
All cafe owners handling food in Vaud.
What you get
Mandatory hygiene certification and updated food safety guidelines.
What it actually costs you
Course fees and 1-2 days of training time.
Common gotcha
Failure to display the certificate can lead to immediate fines during inspection.

Vaudois Restaurateur License

Patente de cafetier-restaurateur

state · Police du commerce

Who qualifies
Anyone operating a cafe serving food and drinks in Vaud.
What you get
Legal authorization to operate your establishment.
What it actually costs you
Examination fee and successful completion of the cantonal exam.
Common gotcha
The license is personal and cannot be transferred if you sell the cafe.
Valais

Valais offers unique support for small-scale hospitality and tourism entrepreneurs, balancing high-altitude business challenges with regional economic development grants.

Growing my cafe and attracting tourists

Valais Tourism Innovation Fund

Fonds d'innovation touristique

state · Valais Canton Economic Promotion

Who qualifies
Small tourism-related businesses investing in digital or sustainable upgrades.
What you get
Subsidies covering up to 30% of project costs for innovation.
What it actually costs you
Detailed business plan, proof of local impact, and 3-6 months review time.
Common gotcha
Must prove the investment directly increases overnight stays or tourist spending in the region.

Valais Terroir Certification Support

Label Valais Terroir

state · Valais Promotion

Who qualifies
Cafe owners sourcing at least 70% of ingredients from Valais producers.
What you get
Marketing support, certification badge, and inclusion in regional culinary maps.
What it actually costs you
Annual certification fee and audit of your supply chain.
Common gotcha
Strict documentation required for every local supplier used.

Valais Energy Efficiency Grant

Subvention efficacité énergétique

state · Service de l'énergie

Who qualifies
Business owners replacing old kitchen appliances or heating systems with high-efficiency models.
What you get
Direct cash rebate based on the energy class of the new equipment.
What it actually costs you
Invoices and energy performance certificates required before application.
Common gotcha
You must apply for the grant before starting the installation work.

Finding and keeping good staff

Apprentice Training Grant

Aide à la formation professionnelle

state · Service de la formation professionnelle

Who qualifies
Cafe owners taking on a first-time apprentice in hospitality.
What you get
Partial reimbursement of the apprentice's monthly salary for the first year.
What it actually costs you
Registration with the cantonal apprenticeship office and a signed training contract.
Common gotcha
The apprentice must be enrolled in the mandatory cantonal vocational school.

Hospitality Skill Upgrading Vouchers

Chèques formation hôtellerie

state · Valais Hospitality Association

Who qualifies
Employees of Valais-based cafes seeking specialized training (barista, hygiene, sommelier).
What you get
Vouchers covering 50-80% of course fees.
What it actually costs you
Application form signed by the employer.
Common gotcha
Only valid for courses approved by the cantonal vocational board.
Zug

Zug offers one of the lowest corporate tax environments in the world, making it a unique hub for small business owners looking to optimize their margins.

Keeping my business running and taxes low

Zug Corporate Income Tax

state · Zug Cantonal Tax Administration

Who qualifies
All registered businesses operating within the Canton of Zug.
What you get
One of the lowest effective corporate tax rates in Switzerland, often below 12%.
What it actually costs you
Annual tax filing; requires certified financial statements.
Common gotcha
The low tax rate is attractive, but you must ensure your accounting strictly follows Swiss GAAP or IFRS to avoid audits.

Office for Economy and Labour (AWA) Support

state · Department of Economic Affairs

Who qualifies
Small business owners seeking advice on labor laws or expansion.
What you get
Free consultation on hiring, work permits for foreign staff, and business development.
What it actually costs you
Time for meetings; no direct fee for advisory services.
Common gotcha
They are very helpful but strict on compliance with cantonal employment standards.

Start-up Zug Initiative

state · Canton of Zug

Who qualifies
New businesses in the hospitality or tech sector within the canton.
What you get
Access to networking events, mentorship, and potential innovation grants.
What it actually costs you
Application process; requires a solid business plan.
Common gotcha
Focus is often on high-growth potential; cafe owners need to emphasize local community impact.

Commercial Register Zug

state · Handelsregisteramt des Kantons Zug

Who qualifies
Any business entity operating in Zug.
What you get
Legal recognition and ability to sign contracts as a formal business entity.
What it actually costs you
Registration fees starting at approximately 150 CHF.
Common gotcha
Changes to your business structure must be updated immediately or you face fines.

Dealing with the city and local rules

Public Space Usage Permit (Terrace)

municipal · City of Zug Building Department

Who qualifies
Cafe owners with street-facing frontage.
What you get
Legal right to place tables and chairs on public sidewalks.
What it actually costs you
Annual usage fee based on square footage; requires site plan approval.
Common gotcha
Strict rules on noise levels and closing times for outdoor seating.

Cantonal Food Safety Inspection

state · Office for Food Safety and Veterinary Affairs

Who qualifies
All food service establishments.
What you get
Certification of health and safety standards for operation.
What it actually costs you
Periodic inspection fees; requires rigorous HACCP documentation.
Common gotcha
Failure to keep temperature logs for refrigerators is the most common reason for a failed inspection.

Commercial Waste Disposal Scheme

municipal · City of Zug Waste Services

Who qualifies
Businesses generating commercial waste.
What you get
Scheduled collection of organic and general waste.
What it actually costs you
Purchase of official city waste bags or container fees.
Common gotcha
You must separate glass and cardboard; mixing them leads to heavy fines.

Cantonal Alcohol Selling Permit

state · Cantonal Police / Licensing Authority

Who qualifies
Any cafe serving alcohol.
What you get
Legal authorization to sell beer, wine, and spirits.
What it actually costs you
Application fee and background check; requires a designated manager with a certificate of competence.
Common gotcha
The 'Patent' is tied to the location; if you move your cafe, you need a new one.
ZurichZürich

Zurich offers specific cantonal support for small business innovation and strict compliance frameworks that every cafe owner must navigate to maintain their operating license.

Running the cafe by the book

Cantonal Gastronomy License

Gastgewerbepatent

state · Amt für Wirtschaft und Arbeit

Who qualifies
Anyone opening a food and beverage establishment in the canton.
What you get
Legal authorization to serve food and alcohol to the public.
What it actually costs you
Variable fee based on size; requires proof of hygiene training and liability insurance.
Common gotcha
The license is tied to the specific premises, not the owner; moving locations requires a full re-application.

Zurich Innovation Voucher

Innovationsgutschein

state · Standortförderung Kanton Zürich

Who qualifies
Small businesses looking to implement new digital or sustainable processes.
What you get
Financial grant covering up to 50% of external consulting costs for innovation projects.
What it actually costs you
Application requires a detailed project plan; limited annual budget.
Common gotcha
Must be applied for before starting the project; retroactive claims are rejected.

Zurich Commercial Waste Reduction Grant

Abfallvermeidungs-Förderung

state · Amt für Abfall, Wasser, Energie und Luft

Who qualifies
Cafes switching to reusable cup systems or reducing single-use plastics.
What you get
One-time subsidy for purchasing industrial dishwashing equipment or reusable inventory.
What it actually costs you
Requires invoices and proof of waste reduction targets.
Common gotcha
Strict reporting requirements on volume of waste saved.

Zurich Startup Tax Deferral

Steuererleichterungen für Jungunternehmen

state · Kantonales Steueramt

Who qualifies
New businesses in their first 3 years of operation.
What you get
Reduced cantonal tax burden during the initial growth phase.
What it actually costs you
Requires formal request during annual tax filing.
Common gotcha
Does not apply to federal direct tax, only the cantonal portion.

Taking care of my team

Zurich Vocational Training Grant

Berufsbildungsfonds

state · Amt für Berufsbildung

Who qualifies
Cafes that hire and train apprentices in hospitality.
What you get
Partial reimbursement for training materials and apprentice supervision costs.
What it actually costs you
Must be a registered training facility with the canton.
Common gotcha
Requires a certified trainer on staff with a valid federal diploma.

Zurich Employer Childcare Contribution

Arbeitgeberbeitrag Kinderbetreuung

state · Sozialamt Zürich

Who qualifies
Businesses contributing to the costs of employee childcare.
What you get
Tax-deductible status for employer-paid childcare benefits.
What it actually costs you
Requires contracts with certified daycare providers.
Common gotcha
The benefit must be offered to all employees equally to qualify for tax breaks.