Accounting & Tax
Services in Switzerland.

From monthly bookkeeping to annual accounts and corporate tax returns — we keep your Swiss company fully compliant so you can focus on your business.

Zurich Grossmunster — Swiss accounting and tax services
Legal Framework

Swiss Accounting Requirements

Every Swiss company — whether an AG, GmbH, or branch office — must maintain proper books and prepare annual financial statements in accordance with the Swiss Code of Obligations (Art. 957-963b CO). These requirements apply regardless of company size.

Annual accounts must include a balance sheet, profit and loss statement, and notes to the financial statements. Companies exceeding certain thresholds (CHF 20 million in revenue, 250 employees, or CHF 40 million in assets) are subject to an ordinary audit. Smaller companies can opt out of a full audit if all shareholders agree, but a limited review may still be required.

Non-compliance can result in fines, personal liability for directors, and issues with tax authorities. Having a qualified accounting partner ensures you meet every deadline and reporting standard.

Deliverables

What Is Included.

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Bookkeeping

Monthly or quarterly bookkeeping in Swiss GAAP or IFRS with audit-ready general ledger

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Annual Accounts

Statutory financial statements: balance sheet, P&L, and notes for register and tax filing

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Corporate Tax Returns

Federal, cantonal, and communal tax returns prepared and filed on time

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VAT Reporting

Quarterly VAT returns, registration, and FTA correspondence

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Payroll Administration

Salary processing, social security, withholding tax, and salary certificates

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Tax Advisory

Strategic tax planning, transfer pricing, and double tax treaty optimization

Overview

The Swiss Tax System at a Glance

Switzerland has a three-tier tax system: federal, cantonal, and communal. The federal corporate income tax rate is 8.5% on profit after tax. Cantonal and communal rates vary significantly — the effective combined rate in Zurich is approximately 19.7%, while cantons like Zug or Nidwalden can be as low as 12%.

Capital tax is levied on equity at the cantonal level only. Dividends received from qualifying participations (at least 10% ownership) benefit from the participation exemption, reducing the effective tax burden for holding companies substantially.

Switzerland has over 100 double taxation treaties, making it an excellent base for international businesses. Proper tax structuring from the start can save your company significant amounts over time.

Investment

Costs & Timeline.

Service Annual Cost Notes
Holding Company (minimal activity)CHF 2,000 - 4,000Annual accounts + tax return.
Active Trading CompanyCHF 6,000 - 15,000Monthly bookkeeping + accounts + tax.
Payroll AdministrationFrom CHF 100/employee/monthSalary processing, social security, certificates.
VAT ReturnsFrom CHF 400/quarterQuarterly filing + annual reconciliation.
Onboarding2-4 weeksHandover from prior accountant or fresh setup.
Knowledge Base

Frequently Asked Questions.

When is the tax return deadline for Swiss companies? + −
The standard deadline for corporate tax returns in the canton of Zurich is September 30 of the year following the financial year-end. Extensions are available upon request — typically up to November 30 or even later. We handle all extension requests as part of our service.
Does my company need an audit? + −
If your company exceeds two of the following thresholds in two consecutive years — CHF 40 million in assets, CHF 20 million in revenue, or 250 full-time employees — an ordinary audit is required. Below those thresholds, a limited audit (review) is standard. Companies with fewer than 10 full-time employees can opt out of any audit entirely if all shareholders agree (opting-out).
Can I handle accounting remotely from abroad? + −
Yes. Many of our clients are based outside Switzerland. We manage the entire accounting process digitally — you provide documents via a secure portal or email, and we handle the rest. Quarterly review calls ensure you stay informed about your company's financial position.
What does accounting cost for a Swiss company? + −
Costs depend on the volume of transactions, the complexity of your business, and whether you need payroll administration. A small holding company with minimal transactions might cost CHF 2,000-4,000 per year, while an active trading company could be CHF 6,000-15,000 or more. We provide a clear quote after understanding your situation.
What accounting standards apply in Switzerland? + −
Swiss companies must comply with the Swiss Code of Obligations (Art. 957-963b CO). Larger companies or those with external investors may also need to apply Swiss GAAP FER or IFRS. We prepare accounts under all three frameworks and advise on which standard is appropriate for your business.
How does the Swiss corporate tax system work? + −
Switzerland has a three-tier system: federal, cantonal, and communal tax. The federal rate is 8.5% on profit after tax. Cantonal and communal rates vary significantly — the effective combined rate in Zurich is approximately 19.7%, while cantons like Zug or Nidwalden can be as low as 12%. Switzerland also has over 100 double taxation treaties. Read more about tax advantages of a Swiss company.
Do you handle VAT returns? + −
Yes. We prepare and file quarterly VAT returns using either the effective method or the net tax rate method, depending on which is more advantageous. We also handle VAT registration, correspondence with the Federal Tax Administration, and annual VAT reconciliation. For non-resident companies, see our fiscal representation service.
Can you help with payroll and social security? + −
Yes. We handle monthly salary processing, AHV/IV/EO/ALV social security contributions, withholding tax calculations for foreign employees, BVG occupational pension coordination, and annual salary certificates (Lohnausweis). For companies needing work permits, we coordinate with immigration authorities as well.
What is the participation exemption? + −
Dividends received from qualifying participations (at least 10% ownership) benefit from a reduction in corporate income tax. This makes Switzerland particularly attractive for holding companies. We structure and document participation exemption claims as part of our tax return preparation.
Do you provide tax advisory beyond compliance? + −
Yes. We offer strategic tax planning including holding structure optimization, transfer pricing advice, double tax treaty planning, and cantonal tax ruling applications. Alex Rohrer has Big Four experience and provides practical, legally sound advice.
Can you take over from our current accountant? + −
Yes. We regularly onboard clients from other accounting firms. We coordinate the handover, review prior-year accounts for quality and completeness, and ensure a seamless transition with no gaps in compliance. The process typically takes 2-4 weeks.
What happens if my company is late filing its tax return? + −
Late filing can result in estimated assessments (Ermessenseinschatzung) by the tax authority, which are typically higher than actual tax owed. Penalties and interest may also apply. We proactively manage deadlines and file extension requests well in advance to prevent any issues.
Related Insights

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Finance
Tax Advantages of a Swiss Company
Ecosystem

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Fiscal Representation & VAT

VAT registration and fiscal representation for non-resident companies in Switzerland.

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Swiss Bank Account

Open a corporate bank account in Switzerland with full documentation support.

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Registered Office

Premium Zurich business address at Seefeldstrasse 69, 8008.

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Your Expert

ALEX ROHRER.

Founder & Managing Partner of Rohrer Consulting. Corporate and tax lawyer with Big Four experience. Alex personally oversees every client engagement, providing direct expert counsel from initial consultation through to completion.

Background

Corporate & Tax Law, Big Four International Consulting

Location

Seefeldstrasse 69, 8008 Zurich

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AR
Founder

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