I have an AG and we are close to the end of our 1st financial year. I just wanted to know the practice in Switzerland regarding amortisation of start up costs. In some countries it is allowed and they can be depreciated over a period of time. So my questions:-

1) Can this be done in Switzerland?
2) If so, what is the depreciation period?
3) What costs are allowed....employment costs, professional fees etc.?

Any advice greatfully accepted.