What are post-foundation services
After the establishment
The obligation for bookkeeping and accounting is regulated in the Code of Obligations.
According to OR Art. 957, sole proprietorships and partnerships that have achieved sales of at least CHF 500,000 in the last financial year, and all legal entities, are obliged to keep books and accounts.
Only have to keep records of the income and expenses as well as the financial position
- Sole proprietorship and partnerships with sales of less than CHF 500,000 in the last financial year
- Associations and foundations that are not obliged to register in the commercial register
- Foundations that are exempt from the obligation to designate an auditor
However, since the tax authorities usually require more information than the records of income and expenditure required by law, it can be advantageous in certain cases to keep a proper double-entry bookkeeping from the start.
The bookkeeping must be carried out properly. For this purpose, the business cases must be recorded completely, truthfully and systematically, documentary evidence must be provided for each entry and the records must be made in such a way that an expert can check them. All written records that are necessary in order to be able to understand the business case or facts on which a booking is based are considered booking vouchers.
Anyone who is obliged to submit accounts must present the company's economic situation in an annual report that includes the annual accounts. This consists of the balance sheet, the income statement and the notes. The annual report must be drawn up within six months of the end of the financial year and submitted to the responsible body or persons.
The accounts are kept in the local currency or in the currency essential for business operations. It takes place in one of the national languages or in English and can be conducted in writing, electronically or in a comparable manner.
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