Bookkeeping &
Financial Accounting

Last updated: April 2026 · Mueller Stöckli Treuhand AG

What a Zug bookkeeper does for an SME

A bookkeeper in Zug records every financial transaction, reconciles bank accounts, manages creditor and debtor ledgers, prepares VAT returns for the ESTV, and produces the annual financial statements required under Swiss law. For most SMEs this means monthly entries, a quarterly trial balance, and year-end closing — all handed to you ready for the tax return. We take this off your desk entirely, from day one.

Art. 957 Swiss Code of Obligations mandates double-entry bookkeeping, a balance sheet, an income statement, and notes for every company registered in Switzerland. Every company registered in Canton Zug must comply. We handle this completely, so you focus on running your business.

Swiss Bookkeeping Requirements

Swiss bookkeeping law is governed by the Code of Obligations (OR), specifically Arts. 957–963b, revised in 2013 and in force from 2015. The key obligations:

• Accounting obligation (OR Art. 957): Companies with annual turnover above CHF 500'000 must keep double-entry accounts with a balance sheet, profit and loss statement, and notes. Sole traders and partnerships below this threshold need only a simplified record of receipts, expenditures, and asset position.
• Chart of accounts: Switzerland does not mandate a single chart of accounts, but the Kontenrahmen KMU (formerly SKR04) is the standard reference for SMEs. We set up and maintain your chart of accounts to match your business structure and reporting needs.
• Annual accounts: Year-end closing produces the statutory balance sheet, profit and loss statement, and notes. These form the basis for both the tax return and, where required, the statutory audit.
• 10-year retention: All accounting records — ledgers, vouchers, contracts, correspondence relevant to accounting — must be retained for 10 years (OR Art. 958f). Electronic retention is permitted under MWSTG and GeBüV requirements.
• Accrual vs. cash basis for VAT: Swiss VAT (MWST) can be accounted for on an agreed consideration basis (Sollmethode, accrual) or a received consideration basis (Istmethode, cash). Most companies use the agreed method. We advise on which basis is appropriate for your situation and handle the quarterly or semi-annual returns to the ESTV.

Accounting Software We Use

We work with the three platforms that cover the full range of SME complexity in Switzerland:

• Abacus AbaWeb — the Swiss market standard for mid-size and larger companies. Strong multi-currency, cost-centre accounting, and integration with payroll.
• Sage 50 — established, reliable, widely used by trading and manufacturing companies. Good for inventory management and project accounting.
• Bexio — cloud-native, well-suited to startups, freelancers, and companies that want real-time access to figures without complexity.

If you already use one of these systems, there is no migration required — we connect to your existing data and take over from the current period. If you use a different system, we assess compatibility and advise on the least disruptive path forward.

What's Included

• Monthly or quarterly bookkeeping entries
• Bank reconciliation (all accounts)
• Creditor ledger (AP) and debtor ledger (AR)
• VAT returns to ESTV — quarterly or semi-annual
• Payroll posting and social insurance reconciliation
• Year-end closing entries and accruals
• Annual financial statements — balance sheet, P&L, notes (Swiss CO)
• Trial balance on request
• Multi-currency bookkeeping where required

All bookkeeping engagements are supervised by EXPERTsuisse certified fiduciaries.

For payroll processing, see our payroll services page. For the annual tax return, we work in close coordination with our tax advisory team. Full pricing is on our pricing page.

Frequently Asked Questions

What accounting records are legally required in Switzerland?

Swiss companies with annual turnover above CHF 500'000 must keep double-entry accounts under OR Art. 957 — balance sheet, profit and loss statement, and notes. Smaller entities need a minimum record of receipts, expenditures, and asset position. All records must be retained for 10 years.

How much does bookkeeping cost in Zug?

Monthly bookkeeping starts from CHF 490/month for small companies with up to 100 transactions. The price depends on transaction volume, complexity, and reporting frequency. See our pricing page for full details.

Can you take over my existing accounting from another firm?

Yes. We handle mid-year transfers, clean up prior-period entries, and reconcile any open items before assuming responsibility for ongoing bookkeeping. There is no gap in coverage during the handover.