Strukturierung Vermögenswerte

When does it make sense to structure assets?

After the sale of a company or the withdrawal of pension fund assets, it is important to structure the assets in order to optimally align the funds with personal goals.

When am I obliged to keep accountants?

All legal entities (including public limited companies and limited liability companies) are obliged to keep proper accounts in accordance with the accounting law in the Swiss Code of Obligations. Sole proprietorships and partnerships are only required to do so from a turnover of at least CHF 500,000; prior to this, a record of income and expenditure and all assets is sufficient.

At what value do I have to capitalize my assets in the balance sheet?

Under Swiss accounting law, assets must be recognized at acquisition or production cost and this value may not be exceeded in principle. However, wear and tear due to use and age must be taken into account through depreciation or value adjustments.

What must be shown in my company's annual financial statements?

The annual financial statements consist of the balance sheet, income statement and notes. The balance sheet shows all assets, liabilities and equity. The income statement shows the result for the year and the notes contain additional information that serves to provide a better understanding of the balance sheet and income statement.

Are you interested in our services?

Find a contact person nearby!

Achill Wicki

Head of Advisory, Member of the Executive Board

Certified Tax Expert, Swiss Certified Fiduciary Specialist