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Accounting obligations in Switzerland: what the law says
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Accounting obligations in Switzerland: what the law says

January 5, 20266 min read

Any company registered in the Commercial Register must keep accounts in compliance with the Code of Obligations.

Simplified accounting

  • Sole proprietorships < CHF 500,000 turnover
  • Income and expenses only

    • Full accounting

  • Mandatory for LLC and SA
  • Balance sheet, income statement
  • Notes to annual accounts

    • Audit

  • Ordinary audit: > 250 employees or > CHF 40M balance sheet
  • Limited audit: standard SMEs
  • Opting-out possible: < 10 employees