Frequently Asked Questions

FAQ

Find answers to some of the most common questions about our services and discover how our specialists can support you, whether you are a business or a private client.

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The applicable requirements depend on factors such as your company's size, structure and circumstances, as well as the criteria set out under Swiss law. We can assess your situation and determine which type of audit applies.
Under certain conditions established by Swiss law, a company may opt out of a limited statutory examination with the agreement of all its shareholders or members. We can assess whether these conditions are met.
Our teams work with companies and various types of organisations. Depending on the office, our expertise and accreditations also enable us to carry out engagements subject to specific requirements or professional standards.
An audit generally involves understanding the organisation's activities, assessing risks, planning the work, performing the necessary procedures and issuing the auditor's report.
Up-to-date accounting records, financial statements, account reconciliations, key contracts and supporting documentation will help facilitate the audit. We will generally provide a tailored document request list in advance.
No, the objective is to obtain reasonable, rather than absolute, assurance that the financial statements are free from material misstatement.
Certain companies operating in regulated sectors may be subject to specific supervisory and audit requirements. Our Geneva office holds accreditation for prudential audits. We can assess whether our expertise and accreditations are appropriate for your engagement.
The distribution of an interim dividend is subject to several requirements under Swiss law, including the preparation of interim financial statements. Depending on the circumstances, an examination by the statutory auditor may also be required. We can help you assess the applicable requirements.

Outsourcing gives you access to specialist expertise, strengthens your processes and frees up internal resources. It can cover all or part of your accounting activities, depending on your organisation's needs.
Yes, bookkeeping, year-end closing, VAT returns, financial reporting and occasional accounting support can all be provided as separate services.
Yes, we organise the transfer of accounting records and documentation to ensure continuity and promptly identify any outstanding matters.
Yes, we assess your circumstances and the documentation available, then determine the work required to bring your accounting records up to date.
Yes, management accounting helps analyse costs and profitability by activity, project or cost centre, providing valuable information for business management.
Yes, we can prepare periodic financial statements, management reports and tailored performance indicators to provide greater visibility over your business.
Yes, we can help you implement and use solutions that streamline document management, information sharing and financial reporting.
Yes, we can help prepare the required documentation, review requests from the authorities and support you throughout the inspection process.

Yes, depending on your needs, we can manage all or part of your payroll processes and the associated administrative obligations.
Yes, such arrangements may require particular attention to social insurance and withholding tax obligations. We tailor payroll management to your company's structure.
Yes, depending on the engagement, we can prepare the required salary certificates, annual statements and related payroll documentation.
Yes, we can help you prepare the necessary documentation and assist you in your dealings with the relevant authorities.
Payroll information requires a high level of confidentiality. We use structured processes, restrict access to authorised personnel and rely on appropriate solutions to protect sensitive information.
Yes, we adapt payroll processing to the company's international structure and the circumstances of the employees concerned.

VAT liability depends on factors such as the relevant turnover and the nature of your business activities. We assess your circumstances to determine your obligations.
Yes, we can prepare and review VAT returns using your accounting records and advise on the VAT treatment of your transactions.
Effective tax planning involves analysing your company's structure, financial results and future plans to identify appropriate solutions within the applicable legal framework.
A holding company may serve various purposes, including organising a group, holding investments, managing assets or preparing for a business succession. Its suitability depends on the existing structure, business activities and shareholders' objectives.
We can help prepare supporting documentation, review the matters being examined and assist you in discussions with the relevant tax authorities.
Yes, restructuring generally requires a coordinated assessment of financial, tax and legal considerations. Depending on the transaction, preliminary discussions or rulings with the tax authorities may also be appropriate.
Changing from a sole proprietorship to a limited liability company (Sàrl) or a public limited company (SA), for example, may have various tax implications. An assessment in advance helps anticipate these consequences and identify a suitable structure.
Employee participation schemes may have tax implications for both the company and its employees. The treatment depends on the type of participation and the scheme's terms. An assessment before implementation helps manage the associated risks.

Yes, we can advise on the appropriate structure, financial and administrative considerations, and the implementation of your initial management processes.
The choice depends on factors such as your business plans, shareholders or partners, capital requirements, liability, taxation and growth objectives.
Yes, we can help develop the assumptions, financial forecasts and scenarios needed to assess your project and present it to potential financing partners.
Budgets, cash flow forecasts, management dashboards and performance indicators help you understand business performance, anticipate financing needs and make informed decisions.
Yes, we can provide experienced financial expertise on an occasional or ongoing basis, allowing your company to benefit from specialist support without maintaining all these resources internally.
Yes, interim support can help maintain continuity in the finance function during a transition or recruitment period.
Yes, an assessment of your financial position and cash flow can help identify key challenges, establish priorities and develop possible courses of action.
Yes, we can support financial analysis, business valuation and transaction structuring, working alongside other specialists where necessary.
Business valuation depends on factors such as profitability, future cash flows, assets, debt, industry conditions and the company's specific characteristics.

Professional advice can be valuable when changes in your personal or financial circumstances have tax or financial implications, such as purchasing property, planning retirement, transferring assets, managing an inheritance or experiencing a significant life change.
There is no single answer. Taxation, financing, property use, the intended ownership period and your financial objectives can all influence the decision. We can compare the available options based on your circumstances.
Renting out or selling property may have various tax consequences, depending on the canton, the type of property and how it is owned. Planning ahead can help you anticipate these implications.
Yes, we can assess the tax and financial implications of different options and coordinate our work with other specialists, including notaries, where necessary.
Under certain conditions, voluntary pension fund contributions may offer tax advantages while improving your retirement provision. Their suitability depends on your personal circumstances, pension fund, future plans and the timing of retirement or potential capital withdrawals.
Planning well in advance allows you to assess the timing of withdrawals from different pension arrangements and their tax implications. The available options depend on your personal circumstances and canton of residence.

We can assist with a range of administrative matters requiring financial, tax or administrative expertise. Our involvement is tailored to your circumstances and needs.
Depending on the engagement and the authority granted to us, we can assist in your dealings with public authorities and prepare the requested information or documentation.
Yes, we can provide assistance for a specific matter or offer ongoing support, depending on your needs.

We help prepare your tax return to ensure it is complete and consistent with your circumstances. We identify relevant information and applicable deductions in accordance with tax legislation.
The required documents depend on your circumstances and may include salary certificates, bank statements, pension statements, professional expenses, property details, securities, debts and supporting documents for deductions. We will advise you on what is needed.
Yes, we can compare the assessment with your submitted tax return, review any adjustments made by the tax authorities and determine whether further action is necessary.
Depending on the nature of the error, the stage of the assessment process and the applicable deadlines, a correction may be possible. We recommend reviewing the situation promptly to determine the appropriate course of action.
We recommend assessing the situation as soon as possible. Depending on the circumstances, voluntary disclosure or other regularisation procedures under Swiss tax law may be available. We can review your situation and assist you in dealing with the tax authorities.
Yes, we can review the assessment, reconstruct the necessary information and examine the options for correcting or challenging it within the applicable deadlines.
Yes, we can review the tax authority's decision, prepare the necessary documentation and support you through the relevant stages of the tax procedure, depending on the circumstances.

PROFESSIONALS

The applicable tax regime depends in particular on the size, structure, and situation of the company, as well as the criteria stipulated by Swiss law. We can analyze your situation to determine the applicable regime.
Under certain conditions stipulated by Swiss law, a company can waive limited control with the agreement of all partners or shareholders. We can verify whether these conditions are met.
Our teams work with companies and various types of organizations. Depending on the office, our skills and accreditations also allow us to carry out assignments that meet specific requirements or standards.
The mission generally includes understanding the activity, risk analysis, work planning, necessary controls, and issuing the review report.
Up-to-date accounting records, financial statements, account reconciliations, key contracts, and significant supporting documents facilitate the process. A list tailored to the mandate is generally provided to you beforehand.
No, the objective is to obtain reasonable, not absolute, assurance that the financial statements do not contain material misstatements.
Certain companies operating in regulated sectors may be subject to specific monitoring and auditing requirements. BfB Geneva is authorized to conduct prudential audits; we can work with you to determine if our expertise and authorizations are suitable for the proposed mandate.
The distribution of an interim dividend is subject to several conditions under Swiss law, including the preparation of interim financial statements. Depending on the circumstances, an audit by the statutory auditor may also be required. We can assist you in analyzing the applicable requirements.

Outsourcing allows you to benefit from specialized skills, secure your processes, and free up internal time. It can be complete or partial, depending on your organization.
Yes, bookkeeping, closing, VAT returns, reporting or ad-hoc assistance can be handled separately.
Yes, we are organizing the transfer of data and documents to ensure continuity of work and to quickly identify any outstanding issues.
Yes, we assess the situation and the available documents, then define the work needed to bring your accounting up to date.
Yes, it allows in particular the analysis of costs and profitability by activity, project or cost center and constitutes a valuable management tool.
Yes, we can set up periodic situations, reports and appropriate indicators to provide a more regular view of your business.
Yes, we can assist you in using solutions that facilitate the digitization of documents, exchanges and monitoring of financial information.
Yes, we can prepare the necessary documents, analyze the requests received and support you in the exchanges related to the control.

Yes, depending on your needs, we can take care of all or part of the payroll process and associated administrative obligations.
Yes, these situations may require special attention, particularly regarding social security and withholding tax. We adapt the payroll organization to the company's structure.
Yes, depending on the mandate, we can take care of the necessary documents and statements in the context of payroll management.
Yes, we can help you prepare the necessary documentation and support you in the discussions related to the audit.
Salary data requires a high level of confidentiality. Its processing relies on organized processes, limited access to the individuals concerned, and the use of solutions adapted to the protection of sensitive information.
Yes, the treatment is adapted to the international structure of the company and the specific characteristics of the employees concerned.

Tax liability depends in particular on the relevant turnover and the nature of the activity. We analyze your situation to determine your obligations.
Oui, nous pouvons préparer et contrôler vos décomptes TVA à partir de votre comptabilité et vous accompagner sur le traitement TVA de vos opérations.
La planification fiscale repose sur une analyse de votre structure, de vos résultats et de vos projets afin d’identifier les solutions adaptées dans le respect du cadre légal.
Une holding peut répondre à différents objectifs : organisation d’un groupe, détention de participations, investissements ou préparation d’une transmission. Son intérêt dépend toutefois de la structure existante, de l’activité et des objectifs des actionnaires.
Nous pouvons préparer les pièces, analyser les points examinés et vous accompagner dans les échanges avec l’autorité compétente.
Oui, une restructuration nécessite généralement une analyse coordonnée de ses dimensions financières, fiscales et juridiques. Selon l’opération, certaines démarches préalables auprès des autorités fiscales peuvent également être envisagées.
Le passage d’une raison individuelle à une Sàrl ou une SA, par exemple, peut entraîner différentes conséquences fiscales. Une analyse préalable permet d’anticiper l’opération et de déterminer une structure adaptée.
Les plans de participation peuvent avoir des conséquences fiscales tant pour l’entreprise que pour les collaborateurs. Leur traitement dépend notamment du type de participation et des conditions du plan ; une analyse préalable permet d’en sécuriser la mise en place.

Oui, nous vous accompagnons dans la réflexion sur la structure, les aspects financiers et administratifs et la mise en place des premiers outils de gestion.
Le choix dépend notamment du projet, des associés, des besoins en capitaux, de la responsabilité, de la fiscalité et des perspectives de développement.
Oui, nous pouvons structurer avec vous les hypothèses, prévisions financières et scénarios nécessaires pour évaluer votre projet et le présenter à des partenaires financiers.
Budget, plan de trésorerie, tableaux de bord et indicateurs permettent de mieux comprendre la performance, anticiper les besoins financiers et soutenir la prise de décision.
Oui, notre intervention peut permettre à une entreprise de bénéficier ponctuellement ou régulièrement de compétences financières expérimentées sans disposer de l’ensemble de ces ressources en interne.
Oui, une intervention temporaire peut notamment permettre d’assurer la continuité de la fonction financière pendant une période de transition ou de recrutement.
Oui, une analyse de la situation financière et de la trésorerie permet d’identifier les principaux enjeux, d’établir des priorités et de construire différents scénarios d’action.
Oui, nous pouvons intervenir sur l’analyse financière, la valorisation et la structuration de l’opération, en coordination avec les autres spécialistes nécessaires.
La valorisation dépend notamment de la rentabilité, des flux futurs, des actifs, de l’endettement, du secteur et des caractéristiques propres à l’entreprise.

PARTICULIERS

Un accompagnement peut être pertinent lorsqu’un changement personnel ou patrimonial entraîne des conséquences financières ou fiscales : acquisition immobilière, retraite, transmission, succession ou évolution importante de votre situation.
Il n’existe pas de réponse unique. La fiscalité, le financement, l’utilisation du bien, la durée de détention et vos objectifs patrimoniaux peuvent influencer le choix. Nous pouvons comparer les différentes options en fonction de votre situation.
La location ou la vente d’un bien peut entraîner différentes conséquences fiscales qui varient notamment selon le canton, le type de bien et son mode de détention. Une analyse préalable permet d’anticiper ces conséquences.
Oui, nous pouvons analyser les conséquences fiscales et patrimoniales des différentes options et coordonner notre intervention avec les autres spécialistes nécessaires, notamment les notaires.
Un rachat peut, sous certaines conditions, présenter un intérêt fiscal tout en améliorant la prévoyance. Son opportunité dépend toutefois de votre situation personnelle, de votre caisse de pension, de vos projets et du calendrier prévu pour votre retraite ou d’éventuels retraits en capital.
Une planification suffisamment en amont permet d’examiner le calendrier des retraits des différents avoirs de prévoyance et leurs conséquences fiscales. Les possibilités dépendent notamment de votre situation personnelle et de votre canton de domicile.

Nous pouvons vous accompagner dans différentes démarches nécessitant une expertise financière, fiscale ou administrative. L’intervention est définie en fonction de votre situation et de vos besoins.
Selon la nature du mandat et les pouvoirs qui nous sont confiés, nous pouvons vous accompagner dans vos échanges avec les administrations et préparer les informations ou documents demandés.
Oui, nos interventions peuvent répondre à un besoin ponctuel ou s’inscrire dans un accompagnement régulier.

We assist you in preparing your tax return to ensure it is complete and accurately reflects your situation. We identify relevant items and applicable deductions, in compliance with the law.
The required documents depend on your situation: salary certificate, bank statements, insurance certificates, professional expenses, real estate, securities, debts, or proof of deductions. We will tell you which documents are needed based on your specific circumstances.
Yes, we can compare the decision received with the declaration filed, analyze any corrections made by the administration and determine if further action is required.
Depending on the nature of the error, the stage of the procedure, and the applicable deadlines, a correction may be possible. It is best to analyze the situation quickly to determine the appropriate course of action.
It is recommended that you analyze the situation promptly. Depending on the circumstances, regularization may be possible, particularly through the mechanisms provided by Swiss tax law. We can review your situation and assist you with the necessary procedures with the tax authorities.
Yes, we can analyze the tax received, reconstruct the necessary information and examine the possibilities for regularization or dispute within the applicable deadlines.
Yes, we can analyze the administration's decision, prepare the necessary documents and support you through the various stages of the tax procedure, depending on the nature of the case.

FAQ

GENEVA

+41 22 311 36 44

Email

LAUSANNE

+41 21 641 46 46

Email

YVERDON-LES-BAINS

+41 21 641 46 46

Email

FRIBOURG

+41 26 426 36 36

Email

GENEVE

+41 22 311 36 44

contact@bfbge.ch

LAUSANNE

+41 21 641 46 46

contact@bfbvd.ch

YVERDON-LES-BAINS

+41 21 641 46 46

contact@bfbvd.ch

FRIBOURG

+41 26 426 36 36

contact@bfbfr.ch