Accounting
August 11, 2026 |
David Merz
A statutory audit is the independent check of your company's annual accounts required under Swiss law. But not every company needs one, and many can avoid it entirely. What applies to your company depends mainly on its size and structure.
This article explains what a statutory audit involves, who has to get one, and the difference between an ordinary and a limited audit. We'll also look at when small companies can skip the audit entirely, what changed under the law in 2025, who's allowed to act as your auditor, and how to keep the process efficient.
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August 4, 2026 |
David Merz
Which type of statutory audit applies to your Swiss company has real implications for cost, process, and how your financial statements are perceived by external stakeholders.
This article explains who is required to undergo which type of audit, what each one actually involves, how they compare side by side, and what growing companies need to know as they approach the legal thresholds.
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April 22, 2026 |
David Merz
Internal audit is one of the most effective tools a company has for staying in control of its own operations. By independently reviewing processes, risks, and controls from within, it gives management a clear, unfiltered view of what is working, and what isn’t.
This article explains what internal audit is, how it differs from the statutory external audit required under Swiss law, what the legal obligations are for Swiss companies, and how SMEs can put internal audit to practical use.
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March 31, 2026 |
David Merz
Most Swiss AGs and GmbHs are legally required to have their annual financial statements audited. For the vast majority of SMEs, this entails a limited audit; a streamlined review that's less intensive and less expensive than a full ordinary audit. Yet audit costs remain one of the most common questions business owners ask when planning their annual compliance budget.
This article covers what a limited audit costs in Switzerland, the key factors that drive pricing, how limited and ordinary audits differ, and practical steps you can take to keep your audit costs manageable.
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February 18, 2026 |
David Merz
Switzerland is introducing the Federal Act on the Transparency of Legal Entities (TJPG), a new law requiring companies to report their beneficial owners to a central register. This represents one of the most significant compliance changes for Swiss businesses in recent years, affecting nearly all AGs and GmbHs.
This article explains who must comply, what information must be reported, key deadlines, and penalties for non-compliance. Whether you're a startup founder, an established SME, or managing a foreign entity with Swiss operations, understanding these obligations is essential for maintaining legal compliance.
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December 15, 2025 |
David Merz
The global tax landscape shifted dramatically when Switzerland joined over 140 countries in implementing the OECD minimum tax—a 15% floor ensuring multinational enterprises pay minimum tax wherever they operate. For large multinationals, this represents the most significant change to international tax rules in decades.
This article examines what the OECD minimum tax means for Swiss businesses, how Switzerland implemented it following a 2023 referendum, which companies are affected, and what the future holds after the US withdrawal.
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November 19, 2025 |
David Merz
Understanding the “coordination deduction” is vital for proper pension planning in Switzerland. The CHF 26,460 deduction (as of 2025) directly affects how much of your salary gets insured under the second pillar. This seemingly minor technical detail can have a major impact on retirement security and presents challenges for part-time workers and those with multiple employees.
This guide covers everything you need to know about the coordination deduction: what it is, how it's calculated, whether employers can waive or reduce it, its impact on part-time workers and multiple job holders, and the implications of the failed BVG 21 reform.
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November 12, 2025 |
David Merz
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.
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September 29, 2025 |
Nexova AG
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?
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September 22, 2025 |
David Merz
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.
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