Accounting for Non-Profits and NGOs
- Support for mission-driven organizations
- Transparent, compliant, fully digital
- You focus on impact, we’ll handle reporting
“When you’re accountable to donors and the public, your books must be rock solid.”
– David Merz, Co-CEO, Nexova AG
Nexova is the ideal digital fiduciary partner for Swiss non-profit organizations facing increasingly complex financial requirements. As a mission-driven leader, you shouldn't spend your time struggling with Swiss GAAP FER 21 compliance or fund accounting intricacies. That's why organizations like yours choose partners like Nexova to handle regulatory complexity, ensure donor transparency, and deliver the financial clarity you need to maximize impact. Our expertise in non-profit regulations means you can focus on what really matters: advancing your cause.
Here’s what David has to say about working with non-profit clients at Nexova
Our services for non-profits and NGOs
End-to-end accounting solutions for mission-driven organizations
- Annual financial Statements
- VAT declarations
- Corporate tax declarations
- and much more
- Monthly payroll statements
- Social insurance declarations
- Withholding tax registrations
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of your accounting here.
What makes NPOs and NGOs different?
Specialized support for enhanced transparency and accountability
Common accounting challenges for non-profits
We help you navigate these key issues
Restricted vs unrestricted fund tracking
VAT treatment for mixed-income sources (donations, services, etc.)
Compliance with taxexempt or public-benefit status
Complex reporting to donors, grant providers, and authorities
Cost allocation across multiple programs
Limited internal capacity for financial admin
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with our experts.
Why non-profits and NGOs work with Nexova
Spend less time on compliance and more time on making a difference
Your benefits with Nexova:
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Support from experts who care about your mission
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Quick response times and proactive advice
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Fully digital setup for remote access
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No paperwork, no office visits, no hidden fees
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Transparent reports ready for donors and regulators
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with our experts.
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Cost control and transparency
Why Nexova
Trusted by companies across Switzerland
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Discover our expert articles
Up-to-date knowledge for your business
Accounting for NGOs in Switzerland: Special Requirements and Standards
Non-profit organizations across Switzerland contribute tremendously through social services, humanitarian aid, and advocacy work. However, given their reliance on public donations, tax exemptions, and donor trust, these organizations face intense scrutiny and complex legal, tax, and financial obligations that often exceed those of for-profit companies. This comprehensive guide explores the key aspects of Swiss NGO accounting, including legal audit thresholds, SWISS GAAP FER 21 reporting standards, fund accounting principles, and effective grant management practices to ensure compliance and maintain transparency.
The Fiduciary Profession: Transformation in the Digital Era
The fiduciary – a profession that has been one of Switzerland’s most recognised qualifications for over 30 years! A quick glance at their core responsibilities explains why. Today’s fiduciary is far more than just a numbers expert. Instead, they combine competencies from a variety of fields such as financial accounting, tax consulting, and business advisory. For companies, they act as a trusted support in complex matters. Like many other industries, digital transformation has had a major impact on the fiduciary profession. Routine tasks can now be digitised with ease, allowing fiduciaries to focus on in-depth, future-oriented consulting. So what will the fiduciary’s career path look like in the future? And is this the right profession for you?
Optimizing Pension Fund Contributions with Voluntary Buy-Ins: A Guide for Swiss Employees
Voluntary buy-ins (also known as “purchases”) are one of the most effective tools to optimize your occupational pension contributions, reducing your tax burden today while strengthening your retirement benefits for the future. If you have a contribution gap in your 2nd pillar, it’s worth taking advantage of this opportunity for significant savings. This article explains how buy-ins work, when they’re allowed, and how to make the most of them — including timing strategies, tax planning tips, and combining them with Pillar 3a. Whether you’re mid-career or nearing retirement, understanding how and when to make a voluntary purchase can make a substantial difference to your long-term financial outcome.
Conversion of a sole proprietorship into a GmbH or AG
Many entrepreneurs begin their journey with a sole proprietorship. It's simple to set up, requires no minimum capital, and offers full control. But as the business grows, so do the legal, financial, and reputational demands. At some point, converting your company into another legal form – such as a GmbH or an AG – becomes a logical next step and offers numerous advantages. This article explains when and why converting your sole proprietorship makes sense, the legal mechanisms available for doing so, and how to complete the process correctly while avoiding unexpected tax consequences.
Value Added Tax Exempt and Zero-Rated Services: Important Information
As a rule, all entrepreneurs in Switzerland are subject to value added tax (VAT) if they meet the legal requirements. This means: Depending on the tax rate (8.1%, 3.8% or 2.6%), they add VAT to the invoice amount. However, this obligation does not apply to all deliveries or services! For you as an entrepreneur, it is essential to know what is included and what is not. In this article, we give you an insight into this topic. Among other things, we explain what VAT actually is, who is subject to it and what billing models exist.
Understanding Swiss Withholding Tax: What Is It, Who Pays It, and How do You Reclaim It?
Withholding tax (Verrechnungssteuer) is a distinctive feature of Switzerland’s fiscal system. It is a federal tax that is primarily designed to reduce tax evasion on capital income. Set at a standard flat rate of 35% (with some exceptions), it applies to dividends, interest, lottery winnings, and certain insurance benefits. It is withheld directly at the source and is usually refunded to the taxpayer if they correctly declare their investment income. In this article, we’ll break down how Swiss withholding tax works, which income it affects, how you can reclaim it, and what you should watch out for—whether you're a Swiss resident, an international investor, or a company operating in Switzerland.
Best Payroll Software for Swiss SMEs and Startups in 2025
Payroll is one of the most sensitive and complex areas of business administration in Switzerland. With numerous mandatory contributions (AHV, ALV, BVG, etc.), complex withholding tax rules, monthly declarations, and the need for year-end salary certificates, there's a lot to handle—especially for startups and SMEs with limited internal resources. Digital tools have emerged to simplify these tasks, reduce the risk of error, and help businesses stay compliant. But choosing the right software involves much more than simple feature comparisons. Implementation, configuration, and ongoing use all require the right expertise. In this article, we look at the evolution and advantages of digital payroll systems, the most important features these tools offer, common pitfalls and risks when using payroll software, a comparison of leading tools used by Swiss startups and SMEs, and why having the right fiduciary partner matters just as much as the software itself.
Best Occupational Pension Funds in Switzerland in 2025: A Practical Comparison for SMEs and Startups
Choosing the right occupational pension fund is an important strategic decision for companies. Swiss SMEs and startups that make smart choices in occupational pensions can reduce costs, enhance employee benefits, and boost long-term satisfaction. But with over 1,300 pension funds in Switzerland, how can you tell which ones stand out? This article compares six major collective pension foundations based on publicly available figures and rankings. Our goal is to provide a simplified but informative snapshot of the most relevant metrics for 2025, while keeping in mind that a deeper comparison is complex and depends heavily on individual company needs.
Managing Swiss Payroll in Global Companies: What You Need to Know
Switzerland continues to attract international businesses with its strategic location, political stability, and strong economy. Yet for multinational companies operating in or expanding to Switzerland, one complex issue that regularly proves difficult to handle is payroll accounting. Managing Swiss payroll requires precision, local expertise, and deep understanding of a multi-layered tax and social security system. This article explores why payroll is such a critical topic for international companies with Swiss employees, outlines the various challenges faced, and provides practical solutions to overcome them.
Payroll Accounting in Switzerland: What Do Employers Need to Know?
Payroll accounting is one of the most important and legally sensitive areas of running a business in Switzerland. It requires strict adherence to Swiss labor law, social security regulations, and tax obligations. For startups and SMEs in particular, where resources are limited and compliance mistakes can be costly, getting payroll right is both a legal necessity and a foundation for employee trust. In this comprehensive guide, we explain how Swiss payroll accounting works, what responsibilities employers carry, which deductions must be made, and how to issue a compliant payslip. We also offer proactive tips for avoiding common mistakes, improving your payroll efficiency, and deciding whether outsourcing is the right choice for your business.
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As an internationally active biotechnology company that stands for innovation and the highest quality, we work exclusively with partners who meet our high standards. Nexova consistently impresses us with exceptional service quality, robust processes, and an impressive pace. The professional, solution-oriented, and efficient collaboration allows us to fully focus on our core business. Additionally, we would like to highlight the remarkable cost savings of 35% compared to in-house accounting. We particularly appreciate how Nexova quickly understands, develops, and promptly implements complex requirements – both within Switzerland and at our international subsidiaries. We can wholeheartedly recommend the Nexova team.
Nexova AG offers highly professional accounting services that have significantly enhanced our financial management at Learning Lab. Their team is precise and reactive, always delivering accurate and timely reports while promptly addressing our queries. With Nexova AG’s support, we manage our clients’ accounts and finances more efficiently. We highly recommend Nexova AG for their exceptional accounting services.
For us as a new catering company, it is essential that our trustee understands our specific needs and responds flexibly to our requirements. In Nexova AG, we have found the ideal partner who supports us competently in all fiduciary matters and actively promotes our growth.
Uncomplicated or serious? Or is it and? A young, clever team is at work here, offering excellent services, highly uncomplicated and competent. Instead of a prestigious reception, expensive offices and chocolates, there are fast services and competent services. For me as a one-man company, this is exactly what I need.
Arvy AG has found an exceptional partner in Nexova AG. Their very high level of expertise in FINMA-regulated industries ensures that our financial transactions are in safe and competent hands. What sets Nexova apart is their flat-rate pricing structure, which has helped us greatly with budgeting and financial planning. As a company committed to long-term success and integrity in investments, we are very satisfied with the services provided by Nexova AG.
For us as an EdTech startup, it is very important that our trustee is as digital and agile as we are. With Nexova AG, we have found the perfect partner who can actively support us in our growth.
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5.0 stars
Mr. Merz has a very broad knowledge and was able to help me with all my questions. The conversation was very pleasant and very informative for me. Thank you for your support.
Uncomplicated or serious? Both here. A young, smart team is at work here, offering excellent services, highly uncomplicated and competent. Instead of a prestigious reception area, expensive offices and a few small gifts, you offer fast and competent services. For me as a one-man company, this is exactly what I need.
I have been a Nexova customer for some time now and so far I am very satisfied! Thanks to the digital working methods and high responsiveness of the client managers, little time is lost in the daily process in particular. The prices are also very fair. Nexova handles the annual financial statements for me, including the tax balance sheet. The processes are standardized, which is a great advantage for audits (AHV and taxes). The two founders are two young, innovative guys and very serious.
The friendly and competent Nexova employee was able to answer my questions about company car taxation quickly and specifically. Thank you very much for this!
When I founded my company a year ago, I needed a reliable fiduciary partner. In addition to pure accounting, Nexova also offers me very good advice on all aspects of labor law. Thanks to the E-Post solution, I no longer even have to worry about my company mail and can focus purely on my service activities. My contacts at Nexova are always very friendly and pleasant to deal with. The complete package is simply TOP and I can only recommend Nexova!
Top company & friendly owners. A highly recommended trustee.
Very good and competent advice!
Professionally at a very high level. They are very good with Excel and could also support us with automation of processes.
I had a few questions about remote work and was advised super and free of charge. Thank you very much!
Very good service. Good and competent advice with friendly staff. I can definitely recommend
The Nexova team is very professional and I felt they always had my best interests at heart. I highly recommend Nexova and will continue to refer my clients to them and trust them with my business.
I am impressed with their outstanding service, especially in the field of accounting services, they demonstrate a professional approach and exceptional attention. As a lawyer, I have found Nexova to be a valuable partner in the financial world.
I had an excellent consultation with Nexova AG regarding withholding tax. Their expertise is remarkably extensive and their guidance was invaluable, I highly recommend their services. A first class experience.
The Nexova Team is an important partner to our startup, enabling us to pass all of our accounting, tax and payroll duties. We specially value their expertise with Startups and flexibility, which allows us to plan and manage our financials effectively and to focus on the bottom line of our operations.
We are very satisfied with Nexova as our trustee. Thanks to the Teams group chat, I can always count on very fast response times (of a few minutes). The Teams Chat group is great. With our old trustee, we had to write mails and always had to wait a long time for an answer and on top of that we were charged for every little question. Fortunately, this is not the case with Nexova.
Nexova solved my problem with a non-paying tenant quickly and efficiently. I was simply overwhelmed with the situation and glad for the competent legal advice. Nexova handled everything from the reminder with threat of termination, to representation in court, to the police eviction quickly, efficiently and also inexpensively. Many thanks for the valuable help.
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FAQ
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What accounting services do Swiss non-profits and NGOs need?
Most non-profits and NGOs in Switzerland require support with day-to-day bookkeeping, payroll processing, preparation of annual financial statements, and reporting for grants or donors. Associations may also need help with VAT registration or maintaining their tax-exempt status. Nexova offers all these services with a digital, structured approach tailored to your organization’s funding model and reporting obligations.
Can Nexova help us maintain tax-exempt status?
Yes. We help ensure your financial processes and reporting align with the criteria for tax exemption at both the cantonal and federal levels. This includes structuring your chart of accounts appropriately, documenting eligible activities, and preparing financial reports that clearly demonstrate your organization’s public benefit purpose. We also support you through audits or reviews where proof of continued eligibility is required.
When does an NPO become VAT-liable?
An NPO becomes subject to VAT as soon as it generates more than CHF 100,000 in taxable revenue per year. However, for charitable institutions as well as non-profit, volunteer-run sports and cultural associations, a higher revenue threshold of CHF 250,000 has applied since January 1, 2023. Taxable revenue generally includes services, product sales, or income from events, but not donations or most membership fees.
We help you review your sources of income, assess VAT liability, and, if necessary, handle registration as well as the correct VAT treatment in cases of mixed income.
Can you help with donor and grant reporting?
Absolutely. We support organizations in preparing clear, project-specific financial reports that meet donor or grantor requirements. This includes budget-to-actual comparisons, fund usage summaries, allocation of shared costs, and documentation of in-kind contributions. Our tools make it easy to generate the right reports on time, whether for institutional funders, government agencies, or your board of trustees.
What is the difference between Swiss GAAP FER 21 and OR accounting?
FER 21 is a Swiss GAAP accounting standard specifically designed for charitable non-profit organizations that serve the public good and rely on donations or grants. It facilitates greater structure in terms of donor transparency, fund accounting, and public accountability. OR (Obligationenrecht) is the Swiss Code of Obligations, which is the standard for-profit accounting framework in Switzerland.
Swiss GAAP FER 21 recognizes the unique features of charitable NPOs and NGOs: they don't pursue profit, often raise money from the public or receive government support, and deliver services to beneficiaries who are not the same people providing the funding. It addresses these issues by requiring a statement of changes in equity and a performance report that describes your mission, activities, and impact (how funds have been used). The goal is to make your financial reporting more meaningful, comparable, and aligned with your public-benefit purpose.
This differs from member-serving organizations like professional associations or trade groups, which typically follow standard OR accounting since they primarily serve their own membership rather than the broader public.
While FER 21 is not legally required for all charitable non-profits, it is mandatory in certain sectors or cantons. For example, in the Canton of Bern, nursing homes, disability care homes, and home care organizations are required by law to report under FER, and in most cases, that means FER 21 applies. These obligations are usually tied to public funding or sector-specific regulation.
FER 21 is generally recommended or required when:
- You receive significant public or donor funding
- You want to enhance transparency and comparability
- Your board or funders expect FER-compliant reporting
Nexova supports both OR and FER 21 frameworks and helps you determine which applies to your organization, whether it's by choice or legal requirement. If you're planning to apply for public funds or work with institutional donors, FER 21 is often the preferred standard.