Accounting & Tax Compliance
Swiss accounting for your AG or GmbH.
Bookkeeping, VAT, tax — fully outsourced.
Every Swiss company has ongoing statutory accounting, VAT, and tax obligations from the date of formation. For foreign-owned companies managed remotely, our Zug fiduciary team handles double-entry bookkeeping (OR Art. 957), annual financial statements, VAT compliance, corporate tax returns, and payroll — so you remain compliant without Swiss in-house staff.
CHF 100K
VAT registration threshold
11.85%
Zug combined CIT
8.1%
Standard VAT rate
OR 957
Bookkeeping statute
Key Data
Swiss Accounting — Compliance Overview
Key requirements for Swiss company bookkeeping and financial reporting
31 Mar
Tax return deadline (Zug)
Corporate tax return due 31 March of the following year. Extensions available on request.
OR Art. 957
Legal accounting basis
All Swiss companies must keep accounts under the Code of Obligations.
Swiss GAAP FER
SME reporting standard
The standard framework for Swiss SMEs. IFRS optional for listed companies.
CHF 100K
Revenue threshold for full accounts
Below CHF 100K annual revenue, simplified cash-basis accounting is permitted.
Accounting & Tax
Swiss accounting obligations
and what we handle for you
Every Swiss AG and GmbH has ongoing statutory accounting, tax, and payroll obligations from the date of formation. For foreign-owned companies managed remotely, outsourcing these obligations to a Zug-based fiduciary ensures compliance without requiring local in-house staff. Our scope covers double-entry bookkeeping, annual accounts, Swiss VAT filing, corporate tax returns, and payroll.
Statutory obligations — Swiss AG/GmbH
Mandatory for companies with CHF 500,000+ annual turnover. Smaller companies may use simplified income/expense accounting. All Swiss AG and GmbH must maintain accounts in CHF.
Balance sheet (Bilanz), income statement (Erfolgsrechnung), and notes (Anhang) required annually. Must give a true and fair view of the company's financial position.
Swiss GAAP FER (most common), IFRS, or US-GAAP. FINMA-regulated entities may face additional requirements. Most SMEs and foreign-owned companies use Swiss GAAP FER.
Ordinary audit for companies exceeding 2 of 3 thresholds: 250+ FTE, CHF 40M revenue, CHF 20M balance sheet. Limited audit otherwise. Audit opt-out available if ≤10 FTE and all shareholders consent.
Mandatory registration when worldwide turnover exceeds CHF 100,000 per year. Quarterly or annual filing via ESTV. Standard rate 8.1%, reduced rate 2.6%, lodging rate 3.8%.
Dual-layer filing: federal (DBG) and cantonal (StHG). Zug combined effective rate: 11.85%. Tax year = financial year. Filing deadline: typically 31 March of the following year, extendable.
Mandatory registration with the cantonal AHV compensation office upon hiring the first employee or paying a salary to a director. AHV/IV/EO contribution: 10.6% split employer/employee.
What our accounting service covers
Monthly bookkeeping
Full double-entry bookkeeping in CHF. Bank reconciliation, accounts payable and receivable, expense categorisation, intercompany transactions. Monthly management accounts provided to the client.
VAT compliance
Quarterly or annual VAT return filing via ESTV portal. Input tax deduction review. Reverse charge on imported services. VAT registration and de-registration on request.
Annual financial statements
Balance sheet, income statement, and notes prepared in accordance with OR and Swiss GAAP FER. Ready for board approval, statutory audit (if applicable), and cantonal tax submission.
Corporate tax returns
Federal and cantonal tax return preparation and submission. Tax optimisation within statutory limits (participation exemption, patent box, loss carryforward). Liaison with cantonal tax authority.
Payroll processing
Monthly payroll calculation, AHV/IV/EO deductions, salary slips, annual salary certificates (Lohnausweise), and AHV end-of-year reconciliation. Up to 20 employees included in standard package.
Audit coordination
Preparation of audit documentation, liaison with the statutory auditor, resolution of audit queries. Audit opt-out assessment and filing if applicable (companies with ≤10 FTE).
Pricing is based on monthly transaction volume and payroll headcount. Contact us for a fixed-fee proposal.
Request accounting proposal →Our Process
How our accounting service works.
From onboarding to tax return.
Onboarding
Week 1–2
We collect access to your bank statements, invoices, expense records, and prior year accounts (if applicable). We set up your accounting software (or integrate with your existing system). AHV, VAT, and cantonal tax authority registrations confirmed.
Monthly Bookkeeping
Monthly
Full double-entry bookkeeping in CHF per OR Art. 957. Bank reconciliation, accounts payable/receivable, intercompany transactions, and expense categorisation. Monthly management accounts sent by the 15th of the following month.
VAT & Payroll Compliance
Quarterly / Monthly
Quarterly VAT return filed via ESTV portal (or annual if approved). Input tax deduction reviewed. Monthly payroll processed — AHV/IV/EO deductions, salary slips, Lohnausweise. AHV end-of-year reconciliation submitted.
Annual Accounts & Tax Return
Q1 each year
Balance sheet, income statement, and notes (Anhang) prepared per OR Art. 958 and Swiss GAAP FER. Board approval package prepared. Federal and cantonal corporate tax return filed by 31 March (extendable). Participation exemption (DBG Art. 69) and patent box (StHG Art. 24a) applied where applicable.
Compliance Calendar
Swiss accounting compliance calendar.
Key deadlines for Swiss AG and GmbH.
Corporate tax return
Federal and cantonal corporate tax returns due 31 March (Zug). Both returns filed simultaneously. Extension available on written request to Steuerverwaltung Zug.
AHV annual reconciliation
End-of-year AHV/IV/EO reconciliation submitted to the cantonal compensation office. Lohnausweis (salary certificate) issued to all employees.
Annual General Meeting
Annual accounts must be approved at the AGM within 6 months of the financial year-end (OR Art. 699). For December year-end: AGM by 30 June.
VAT returns (MWST)
Q1 return due 30 April. Q2 due 31 July. Q3 due 31 October. Q4 due 31 January. Filed via ESTV portal. Annual VAT filing available for turnover below CHF 5.02M.
Payroll (AHV)
Monthly payroll calculations, salary slip distribution, and AHV advance payment to cantonal compensation office. Advance payments based on prior year income.
Commercial register changes
Director changes, address changes, and capital changes must be notified to the cantonal commercial register within 30 days of resolution.
All deadlines above assume a 31 December financial year-end. Companies with non-calendar fiscal years should adjust dates accordingly. Goldblum & Partner tracks all deadlines for client companies and files without reminders required.
FAQ
Frequently asked
questions
Precise answers to the most common questions about forming a company in Switzerland. For specific advice on your structure, book a free consultation.
Free consultationOfficial Sources
- OR Art. 957–963b — Accounting Obligations
Swiss Code of Obligations — mandatory accounting for AG and GmbH
- ESTV — VAT (MWST)
Federal Tax Administration — VAT registration, rates, and filing
- AHV/IV — Social Insurance (BSV)
Swiss Federal Social Insurance Office — AHV/IV contribution rates
- Swiss GAAP FER
Swiss accounting standards for SMEs and non-profit organisations
Free Consultation
Ready to incorporate
in Switzerland?
Speak with a Zug advisor. We'll review your structure, recommend the optimal entity type, and outline the timeline. No commitment — no pricing barrier at entry.
Baarerstrasse 25 · 6300 Zug · Switzerland · Est. 2007