Looking for a fiduciary in Switzerland? This comprehensive guide explains the role of a fiduciary, the services offered, market rates and the criteria for choosing the right partner. Whether you are an entrepreneur, self-employed or SME director, understanding the Swiss fiduciary ecosystem is essential for the sound management of your business.
What is a fiduciary in Switzerland?
In Switzerland, a fiduciary (or fiduciary company) is a professional services provider that supports businesses and individuals in managing their administrative, accounting and tax obligations. The term "fiduciary" comes from the Latin fiducia (trust) and reflects the relationship of trust between the provider and the client.
Unlike other countries where roles are more segmented (chartered accountant, tax adviser, auditor), the Swiss fiduciary generally offers a complete range of services:
- Accounting: bookkeeping, annual closing, reporting
- Taxation: tax returns, tax planning, VAT
- Audit: ordinary or limited audit of accounts
- Company formation: legal form choice, commercial register inscription, articles of association
- Payroll management: payslips, social charges, certificates
- Domiciliation: registered office, mail handling
- Legal advice: company law, contracts, restructuring
The fiduciary market in Switzerland
Switzerland has approximately 12,000 fiduciary companies, the majority of which are SMEs with 1 to 20 employees. The sector represents over 50,000 jobs and generates annual revenue of several billion francs.
The main professional association is EXPERTsuisse (formerly the Chamber of Fiduciaries), which brings together certified accountants, tax experts and certified auditors. Membership of EXPERTsuisse is a mark of quality, but is not required to practise.
Types of fiduciaries
| Type | Size | Services | Indicative rate |
|---|---|---|---|
| Big Four (PwC, EY, KPMG, Deloitte) | 500+ employees | Audit, consulting, international taxation | CHF 250-500/h |
| Regional fiduciary | 10-50 employees | Accounting, taxation, formation | CHF 120-200/h |
| SME fiduciary | 2-10 employees | Accounting, taxation, payroll | CHF 80-150/h or plans |
| Digital fiduciary | 5-20 employees | Online accounting, ERP, automation | CHF 75-300/month (plan) |
Fiduciary rates in Switzerland (2026)
Rates vary by region, company size and mandate complexity:
| Service | Hourly rate | Monthly plan |
|---|---|---|
| Accounting | CHF 80 - 180/h | CHF 75 - 500/month |
| Corporate tax return | CHF 120 - 200/h | CHF 250 - 1,500/year |
| VAT return | CHF 100 - 180/h | CHF 100 - 250/quarter |
| Payslip | -- | CHF 29 - 50/slip |
| LLC formation | -- | CHF 490 - 3,000 (fixed fee) |
| Limited audit | CHF 150 - 250/h | CHF 2,000 - 10,000/year |
At AX-Fiduciaire, our accounting plans start at CHF 149/month for start-ups. See all our pricing.
Legal obligations for companies in Switzerland
The Swiss system imposes specific accounting and tax obligations depending on the legal form:
Mandatory accounting (CO art. 957-963)
- Every company registered in the commercial register must maintain compliant accounts
- Legal entities (LLC, SA) must prepare a balance sheet, income statement and notes
- Sole proprietorships with revenue > CHF 500,000 must maintain double-entry bookkeeping
- Document retention: minimum 10 years
Taxation
- Direct federal tax (IFD): 8.5% of net profit
- Cantonal and municipal tax (ICC): varies by canton (GE: ~7.8%)
- VAT: mandatory from CHF 100,000 revenue (standard rate 8.1%)
- Withholding tax: 35% on dividends (recoverable)
How to choose your fiduciary
Here are the essential criteria for choosing the right fiduciary:
- Pricing transparency -- Favour fiduciaries that publish their prices and offer clear plans
- Proximity -- A local fiduciary knows cantonal specifics (tax rates, commercial register, AVS funds)
- Team size -- Large enough to ensure continuity, small enough for personalised service
- Digital tools -- Online access to documents, integration with your invoicing software, automation
- Range of services -- A fiduciary that covers all your needs avoids multiple providers
- Free first meeting -- A good indicator of client approach
AX-Fiduciaire: your fiduciary in French-speaking Switzerland
Based in Geneva, AX-Fiduciaire (Ark Fiduciaire SA) supports entrepreneurs and SMEs in French-speaking Switzerland with a modern and transparent approach.
- Team of 9 professionals: 4 partners, 1 tax specialist, 1 senior accountant
- Official Odoo partner for French-speaking Switzerland
- Published pricing: accounting from CHF 149/month, formation from CHF 900
- Bilingual: French and English
- Geneva + Lausanne: two locations to serve you
Request a free quote or call us at +41 22 566 84 21.