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Office of ORSINI Treuhand AG at Pflanzschulstrasse 37 in Winterthur
  1. Accounting
  2. Accounting for GmbH and AG

Accounting for GmbH and AG

Accounting for your GmbH or AG – from receipt to general meeting.

A Swiss limited company must always keep full accounts and present annual financial statements every year. We take care of this reliably – and think ahead with you on salary, dividends and taxes.

Mandatory
double-entry accounts for GmbH and AG
10 years
retention of records
6 months
until the general meeting
One source
accounting, VAT, taxes
What we take on

Your company in good hands

  1. Ongoing bookkeeping

    Receipts, bank, receivables and payables posted continuously – you always know where your company stands.

  2. VAT

    We prepare your VAT returns, file them on time and reconcile them with the accounts.

  3. Annual financial statements

    Balance sheet, income statement and notes under the Swiss Code of Obligations, plus the documents for the general meeting.

  4. Corporate tax return

    Based on the annual accounts we prepare the tax return of your GmbH or AG – and your private one on request.

  5. Salary or dividend

    We run your own payroll and show you which mix of salary and dividend suits you.

A good fit if …

  • you run a GmbH or AG and would rather spend your time on the business
  • your annual accounts are late every year or come with surprises
  • you want accounting, VAT and taxes handled in one place
  • your company has links to Italy or Germany or belongs to a foreign group
FAQ

Accounting for GmbH and AG: good to know

What do the annual accounts of a GmbH or AG include?

Balance sheet, income statement and notes (Art. 958 CO). Larger companies additionally need a management report and a cash flow statement. The annual accounts are the basis for the general meeting and the corporate tax return.

When do the annual accounts have to be ready?

The general meeting takes place within six months of the financial year end and approves the annual accounts. For a financial year ending 31 December, that means by the end of June. We plan the closing so you meet this deadline comfortably.

Does my GmbH need an auditor?

Small companies with no more than ten full-time positions on annual average can waive the limited audit with the consent of all shareholders (opting out, Art. 727a CO). We clarify with you whether this suits your company.

Is your accounting digital?

Yes. You send us receipts as scans or photos and we set up the interfaces you need. Meetings are possible in Winterthur or by video.

General information under Swiss law, as of 2026. It does not replace advice on your individual case.

Enquiry

Book a free introductory meeting

A few details are enough. We will contact you personally to arrange a meeting without obligation – in Winterthur, by video or by phone.

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