FAQ
Auditing, Internal Auditing and Consulting
We work with companies, foundations, associations and public authorities. Our approach is adapted to each type of structure.
All companies (company limited by shares, limited liability company, etc.) which do not meet the conditions for ordinary control are subject to a limited control, unless they have the option of opting-out.
The following are subject to ordinary inspection:
- Companies that exceed at least two of the following three criteria for two consecutive financial years: balance sheet total CHF 20 million; sales CHF 40 million; average number of full-time employees 250.
- Listed companies
- Debtor companies of a public bond issue
- Companies required to prepare group financial statements
- Companies that so request (shareholders representing at least 10% of capital)
We can help you quickly determine whether your company falls into this category.
The distribution of an interim dividend requires the preparation of complete interim financial statements, in accordance with the same principles as the annual financial statements. It must be formally approved by the Annual General Meeting, on the basis of available free reserves, and is subject to a restricted or ordinary audit.
A thorough analysis is required to answer this question. bonnefouspartners will check whether your company should be considered a trader in derivatives (futures, options, SWAPS, etc.) within the meaning of the FMIA. If so, your activity will be subject to FINMA authorization.
Financial companies – including FinTechs, asset managers or trustees subject to a supervisory body (SB) such as FINcontrol Suisse, OSIF, AOOS or SO-FIT, must undergo a prudential audit. We can verify the soundness of your organization, your internal controls and your regulatory compliance.
A company may waive restricted control if it has fewer than ten full-time jobs on an annual average, and if all shareholders or owners agree.
This is known as opting-out. This is a formal decision of the General Meeting (agreement of all shareholders or owners) which must be entered in the Commercial Register. Entry in the Commercial Register is essential, as without it, there is a lack of authority, which is flagged up by the authorities.
Legal and tax advice
At bonnefouspartners, we can provide you with a detailed analysis of the tax and legal consequences of converting from a sole proprietorship to a limited liability company (SA or Sàrl):
- An in-depth study of the long-term suitability of this restructuring, so as to take into account your project in its entirety, particularly in the event of future sale or transfer to your heirs
- A tax analysis aimed at optimizing this restructuring operation and, if necessary, obtaining agreements with the tax authorities (ruling)
- A highlight of the pitfalls to be avoided, such as failure to meet certain legal deadlines, which can compromise a sale or transfer transaction
Our aim: to provide you with a clear and secure vision of how to successfully carry out this transformation, while complying with Swiss tax and legal obligations.
We design a tailor-made transfer strategy (sale, donation, succession), integrating the valuation of your business, the planning of the tax consequences of this operation and legal compliance, to secure the handover.
We analyze your financial situation and identify appropriate restructuring measures (restructuring, refinancing, expense optimization), as well as the tax impact of the proposed measures, in order to preserve your business and your jobs.
We support you in planning the cessation of your self-employed activity, particularly in the context of retirement or family succession.
We analyze the tax consequences of this operation and advise you on how to mitigate the impact, both for you and for your heirs.
A holding company can help you optimize the management and ownership of interests in several companies, while facilitating the structuring of your assets and investments.
We will work with you to assess the benefits of a holding company according to your objectives: estate and tax planning, consolidation of holdings or structuring of investments in Switzerland and abroad.
A profit-sharing plan helps to build loyalty and commitment among your teams, and, depending on the structure chosen, to benefit from tax advantages. We design and validate these plans with the relevant tax authorities by means of a prior agreement/ruling.
Yes, our trustee will guide you in choosing the most suitable legal form (Company Limited by Shares, Limited Liability Company, sole proprietorship, etc.), taking into account tax aspects, protection of personal assets and requirements in terms of: minimum capital, liability and accounting obligations.
CFO services
Yes, he or she acts as a full-fledged member of your company. He or she follows your activities, talks regularly with your management and adapts to your challenges. You benefit from a dedicated, available and experienced contact who knows your business inside out.
Absolutely. We work with you to build customized financial dashboards, integrating the KPIs most relevant to your business. These tools provide you with a clear vision in real time.
Yes, we can also provide ad hoc back-up. In the event of departure, leave or transition, we ensure the continuity of financial functions until you can reorganize internally or outsource on a permanent basis.
Yes, we can intervene quickly. We analyze your situation, propose adjustment scenarios and help you regain control of your flows with concrete short- and medium-term recommendations.
No. We have offices in Geneva, Vevey (Vaud) and Zug, enabling us to operate in the German- and in the French-speaking parts of Switzerland. We work in several languages, including French, German and English.
Accounting and recurring taxation
Yes, thanks to our cloud-based tools and secure digital transmission of documents, we can collaborate efficiently from a distance, while maintaining personalized follow-up.
Yes, we can tailor our services to your needs: complete bookkeeping, annual closing, reporting, or one-off support.
We organize the complete takeover of your file in coordination with your current trustee. This includes retrieving accounting documents, verifying existing data and rapidly implementing our tools to ensure uninterrupted continuity.
Yes, cost accounting is one of our services, enabling you to analyze your costs by activity, product or project, to improve your strategic management.
Absolutely. We offer specific solutions for the self-employed and small businesses, with follow-up tailored to their activity.
Payroll and payroll management
Yes, we can take care of the entire process, from the creation of payslips to social security and tax declarations, while keeping you informed in real time.
Yes, we manage payroll for multi-site structures, including those with staff spread across several cantons and languages.
Yes, we manage payroll in several currencies, with precise monitoring of exchange rates and the corresponding tax obligations.
Yes, we can help you prepare the documents, communicate with the authorities and follow the audit through to completion.
We use secure systems that comply with Swiss and European standards (GDPR), with access restricted to authorized persons only.
Company domiciliation
Swiss law requires every company to have a registered office in the country. This can be either on the company’s own premises or with a fiduciary such as bonnefouspartners.
Yes, we receive, sort and scan your mail, and can forward it according to your instructions. This includes secure digital archiving that can be accessed remotely.
No, domiciliation only concerns the legal and administrative address of your company. However, we can refer you to shared or private office solutions if required.
Yes, and it is a sine qua non for this type of mandate. Our accounting, tax and administrative services must be integrated with your domiciliation for centralized, optimized management.
Formalities can be completed in just a few days if all the required documents are available. Our team will guide you step by step to get you up and running quickly.
Board Member mandate
Yes, the Swiss Code of Obligations formally requires a corporation to have at least one representative domiciled in Switzerland.
Yes, we can prepare the necessary minutes and requisitions for amendments to the Commercial Register, in coordination with the notary if required.
Yes, we can take on a transitional mandate while you find or formalize the appointment of an in-house administrator.
Yes, we provide full legal representation, including interaction with the Commercial Register, tax authorities and other authorities, while ensuring compliance with Swiss company law obligations.
Tax returns
Of course, we regularly intervene in this type of situation.
We will analyze your final tax assessment, explain in detail the corrections made by the tax authorities and the amounts involved, and advise you on the next steps to take, depending on the merits of a claim.
Yes, bonnefouspartners can assist you right from this stage.
We analyze the tax consequences of the choices envisaged in the divorce agreement – division of assets, pensions, child custody, family home, pension provision or debts – to ensure that they are consistent and optimized for both parties.
We can also adapt your instalments and prepare for the transition to separate tax returns, to best anticipate your respective new tax burdens.
Yes, bonnefouspartners can help you with this process.
We will analyze your situation to determine the extent to which the withholding tax levied in the United States is recoverable – in full or in part – and assist you with all the tax formalities involved in reclaiming it.
Yes, we can support you in drafting an appropriate response and explain the potential issues involved in the questions posed, so that you can respond in an informed and coherent manner.
Absolutely, we can intervene quickly in this case.
It is essential that you send us the official tax return as soon as you receive it, so that we can act within the legal 30-day deadline. We will then draw up a correct declaration, which you can submit as a claim to rectify any erroneous elements.
Yes, bonnefouspartners can support you in this process.
We can prepare or verify the accuracy of your respective tax returns, ensuring that common items – such as children, pensions, or real estate – are correctly apportioned and consistently declared between the two taxpayers. We will also make sure that your instalments are adjusted to anticipate your respective new tax burdens.
Tax audits and disputes
There is no strict legal time limit.
A voluntary disclosure must be made before the tax authorities become aware of any omitted information.
The bonnefouspartners team can support you at every stage of this procedure, in complete confidentiality.
This procedure is intended for:
- Swiss residents who have not declared certain income or assets (Swiss or foreign)
- Heirs discovering undeclared assets in an estate
- Cross-border commuters or persons domiciled abroad with a tax connection in Switzerland
bonnefouspartners supports you in the following ways:
- In-depth analysis of your personal or family situation (income, foreign accounts, real estate, inheritance, etc.)
- Estimate of amounts likely to be claimed by cantonal or federal tax authorities
- Preparation of a complete spontaneous denunciation file, in compliance with legal requirements
- Follow-up of exchanges with the administration, until confirmation of regularization
- Review of new tax rulings to ensure the accuracy of tax reassessments and best defend your interests
Yes, we can help you regularize your situation. Depending on your situation, this can be done by supplementing the declaration already filed, or by lodging a claim within 30 days of taxation.
Our aim is to ensure that you benefit from the correct withholding tax deduction.
Yes, we can assist you in the event of tax evasion proceedings initiated by the tax authorities, in particular as a result of information obtained through the automatic exchange of information (AEOI). We can help you analyze the situation, prepare an appropriate response and defend your interests.
Yes, we can help you contest a negative decision on a claim. You can lodge an appeal with the relevant cantonal court within 30 days of receiving the decision. Our team of legal and tax experts will represent you throughout this procedure.
Real estate taxation
Normally, in the event of the sale of a property held in your private assets, the gain realized on the sale will be subject to real estate gains tax in the canton where the property is located. However, if the management of your real estate assets goes beyond the simple management of your private assets, the gain realized on the sale may be subject to income tax. For these reasons, these situations must be analyzed in detail to take into account all the particularities of your project and determine its tax treatment.
We can help you evaluate the best option for you.
The choice depends on a number of factors linked to your personal situation.
A discussion with us will enable us to guide you in the right direction.
Yes, we can help you with these reflections.
Our experts can assess the tax consequences of the sale and give you personalized advice on whether to keep the property or sell it immediately. An exchange of views will enable us to provide you with clear, appropriate advice.
We can, of course, provide you with a clear picture of the tax implications.
We will show you in detail how rental income would be included in your taxable income, and analyze with you whether, after taxation, the net yield justifies letting out part of your property.
Sublease income must be declared.
We can help you integrate this amount correctly into your tax return, and explain the tax arrangements applicable to this type of temporary rental income.
Donation and Inheritance
Yes, absolutely. We can help you.
We help you formulate your wishes clearly, and check that they comply with the current legal framework.
Yes, we can help you in this process, in particular by drawing up a will that corresponds to your wishes and respects the rules of division.
We can explain the tax implications, advise you on any restructuring of your estate and assist you with the administrative aspects of a smooth, anticipated transfer.
Yes, we can guide you through the legal aspects of this process, calculate the potential tax impact of this donation, and assist you with your tax declaration obligations.
Without a will, your partner has no legal right to your estate. To protect him/her, it is essential to make specific provisions and anticipate the tax impact. We can help you plan your estate in terms of inheritance and tax law, and help you draw up a will that complies with the legal framework and your intentions.
Yes, it is possible, provided you respect the shares of heirs reserved by law. We can help you calculate these shares and structure your will so that you can carry out your wishes within the legal framework.
In the absence of heirs with right of succession, you have considerable freedom to organize your estate. If you wish, we can work with you to formalize your wishes, in particular to bequeath your entire estate to a third party or organization.
Estate planning
Planning the transfer of your family business helps to ensure continuity, avoid potential family conflicts and plan the tax impact of the transfer.
We can help you structure a harmonious transfer, adapted to your family and business situation, in accordance with inheritance law.
Setting up a financial holding company is an effective way of structuring your investments and controlling the impact on your personal tax situation.
We can help you structure and set up your holding company, taking into account your wealth, tax and business objectives.
Family holding companies are primarily designed for families who own companies or investment portfolios.
We can help you structure and set up a holding company tailored to your wealth and tax objectives.
Yes, because the division of assets can have significant tax implications (wealth tax, property income, taxation of share redemptions, etc.). A prior analysis can optimize the division and avoid unpleasant surprises. We can support you in this process.
This can be advantageous, but it all depends on your personal situation.
We analyze your tax situation, your pension situation and your retirement goals, and advise you on whether and when to make a purchase.
Yes, we can help you assess the most suitable solution for your situation.
When it comes to 2nd pillar pension provision, the choice between withdrawing in the form of a lump sum or an annuity depends on a number of personal factors, including your place of residence and tax situation. When it comes to withdrawing your 3rd pillar assets, you will need to plan a withdrawal schedule, starting as early as age 60.
We can offer you an optimized withdrawal strategy.
Joint ownership can defer certain tax charges, preserve family assets and simplify management between heirs. We will analyze your situation and help you make the right decision.