Tax and accounting resources – Geneva & French-speaking Switzerland
Based in Geneva and active throughout French-speaking Switzerland, our teams also support clients in Switzerland and internationally. Below you will find a selection of practical documents and articles adapted to the Geneva, Romandy and federal regulatory context. These resources are provided for your convenience and do not constitute personalized advice. For a targeted analysis of your situation, contact our team.
Expert articles
SME Year-End Closing: Deadlines, Internal Controls, and Common Errors
Discover the essential steps for an effective year-end closing for your SME, focusing on regulatory deadlines, internal controls, and the most frequent mistakes to avoid.
Ark Fiduciaire
Read the articleSwiss SME chart of accounts: 2026 trends, analytical plan and Odoo management
2026 trends for the Swiss SME chart of accounts: structure, Swiss GAAP FER, digitalisation, examples of analytical plans, KPIs and flexible implementation in Odoo.
Ark Fiduciaire
Read the articleANobAG in Switzerland: requirements, steps and permits for foreign-employer staff (2026)
Practical guide for employees of a foreign employer in Switzerland: ANobAG definition, AVS registration, L/B/C permits, timelines, documents and indicative costs.
Ark Fiduciaire
Read the articleSME Accounting Closing: Checklist, Deadlines, Sensitive Entries and Quality Control
Discover a comprehensive guide to efficiently manage the annual accounting closing for SMEs: planning, handling sensitive entries (provisions, accruals), required documents and quality control strategy.
Ark Fiduciaire
Read the articleComprehensive Guide to Social Contributions in Switzerland for Employers (2026)
Discover all the obligations of Swiss employers regarding social contributions, cantonal rates, calculation methods, and available tools for simplified payroll management.
Ark Fiduciaire
Read the articleOdoo in Switzerland: Accounting Setup and Efficient VAT Management
Learn how to configure Odoo in Switzerland to optimize SME accounting and VAT management. Practical tips to avoid common mistakes and improve your business processes.
Ark Fiduciaire
Read the articleLiquidation of a company in switzerland: procedure, steps, deadlines and legal obligations (2025)
Comprehensive guide to the ordinary liquidation of a swiss company: detailed steps, deadlines, creditor notification, dissolution, and removal from the commercial register.
Ark Fiduciaire
Read the articleControl and optimization of supplier invoices for SMEs and freelancers in French-speaking Switzerland: common mistakes, practical tips, and effective processes (2026)
Discover how to efficiently structure the control and recording of supplier invoices, avoid common omissions, anticipate VAT recovery pitfalls, and implement a clear and automatable procedure adapted to SMEs and freelancers in 2026.
Ark Fiduciaire
Read the articlebankruptcy risks for directors: personal liability, duties and preventive measures (2025)
comprehensive guide to the personal liability of directors in the event of bankruptcy: legal duties, civil and criminal risks, preventive measures according to articles 725-726 co.
Ark Fiduciaire
Read the articleDomiciliation and Management of Companies in French-speaking Switzerland: 2026, Pitfalls to Avoid, Concrete Steps and Practical Advice for SMEs and Self-Employed
Discover how to succeed with the domiciliation and management of your company in French-speaking Switzerland in 2026. Practical advice, common mistakes to avoid, legal steps, tips by canton and industry, up-to-date rates and obligations. Article dedicated to SMEs, start-ups and self-employed.
Ark Fiduciaire
Read the articlecreating and registering a branch office in switzerland: requirements, cantonal register and documentation (2025)
comprehensive guide to establishing a branch office in switzerland: procedures, required documentation, registration with the cantonal commercial register, representation, and legal obligations.
Ark Fiduciaire
Read the articleSocial security contributions & salary certificates 2026 in French-speaking Switzerland: practical updates, pitfalls to avoid, and step-by-step guide for SMEs and the self-employed
Everything you need to know about the new payroll and social requirements in force from 2026: stricter formalities for the salary certificate, social contributions monitoring, examples, common errors, and an operational checklist for SMEs and self-employed workers.
Ark Fiduciaire
Read the articleHow to Write General Meeting Minutes in Switzerland: 2026 Rules, Common Errors, and Template for SMEs and Sole Proprietors
A step-by-step 2026 guide to writing and keeping AGM minutes (LLC, Ltd, Sàrl, associations) in compliance with Swiss law, avoiding common mistakes, including mandatory statements, and ensuring legal validity.
Ark Fiduciaire
Read the articleSocial contributions 2026 for self-employed and SMEs in Geneva and Vaud: monitoring, calculation, errors and pitfalls to avoid
Learn how to correctly manage, calculate and declare your social contributions in 2026 as a self-employed person or SME in Geneva and Vaud. Practical guide: updated rates, frequent errors, pitfalls to avoid and concrete examples.
Ark Fiduciaire
Read the articleTax Declarations for Sole Proprietors and SMEs in French-speaking Switzerland: Common Errors and Optimizations 2026 (Focus on Geneva and Vaud)
How can you avoid the most common mistakes in your 2026 tax declarations in Geneva and Vaud? This practical guide offers useful tips, frequent pitfalls, and actionable advice for sole proprietors and SMEs. Includes worked examples, updated rates according to the latest revision, and a step-by-step approach to legally optimize your tax situation according to your canton.
Ark Fiduciaire
Read the articleOptimizing Social Contributions in French-speaking Switzerland in 2026: Common Errors, Cantonal Rates, and Practical Advice for SMEs and Sole Proprietors
Learn how to avoid frequent mistakes in managing social contributions in French-speaking Switzerland, with practical advice, updated cantonal rates, and concrete help for SMEs and sole proprietors.
Ark Fiduciaire
Read the articleOptimize VAT declaration in French-speaking Switzerland in 2026: common mistakes to avoid, current rates and practical guides for SMEs and freelancers
Discover how to optimize your VAT declarations in French-speaking Switzerland with an overview of common mistakes, current rates, sector- and canton-specificities, and step-by-step procedures to avoid tax pitfalls. An actionable, useful guide for SME managers and freelancers.
Ark Fiduciaire
Read the articlePayroll management for SMEs and self-employed in French-speaking Switzerland: 6 common mistakes to avoid and practical optimizations (2026)
Discover the key mistakes to avoid in payroll management for SMEs and self-employed in French-speaking Switzerland, as well as concrete tips to optimize your social and administrative obligations. List and rates by canton, deadlines, illustrated examples, actionable solutions.
Ark Fiduciaire
Read the articleChanging Canton in Switzerland: Common Tax Mistakes and Legal Optimizations for SMEs & Self-Employed (2025)
A practical guide for SMEs and self-employed individuals on procedures and pitfalls to avoid during a business or tax domicile relocation between cantons, with concrete optimization tips and 2025 cantonal rates.
Ark Fiduciaire
Read the articleOptimizing Social Security Contributions in French-speaking Switzerland: Practical Guide for SMEs and the Self-Employed (2025)
Find out how to optimize your social security contributions in French-speaking Switzerland with practical tips, 2025 rates by canton and activity, pitfalls to avoid, and specific examples for SMEs and the self-employed.
Ark Fiduciaire
Read the articleTax Declarations in French-Speaking Switzerland: Common Mistakes, Pitfalls to Avoid, and Practical Advice for SMEs and Self-Employed (2025)
A comprehensive guide to successful tax declarations in 2025, avoiding the most frequent omissions, and optimizing the taxation of your SME or independent activity in French-speaking Switzerland. Tips, updated rates by canton, concrete examples, and official references.
Ark Fiduciaire
Read the articleMergers and Acquisitions in French-speaking Switzerland in 2025: Key Steps, Challenges and Opportunities for SMEs
In a changing economic environment, merger and acquisition (M&A) transactions are increasingly affecting SMEs in French-speaking Switzerland. This practical guide details each step of the process, the region's specific challenges, and strategies to make the most of them, while ensuring compliance and optimization for managers and entrepreneurs.
Ark Fiduciaire
Read the articleIntegrating Odoo ERP for SMEs in French-speaking Switzerland in 2025: practical advice, pitfalls to avoid and concrete solutions
Discover how to successfully integrate Odoo ERP within Geneva and French-speaking Swiss SMEs in 2025: best practices, feedback, key points to watch and practical tips to improve your company's administrative performance, compliance, and agility.
Ark Fiduciaire
Read the articleSuccessfully Outsourcing Payroll Management in French-speaking Switzerland: Risks, Guarantees, and Best Practices for SMEs in 2025
Payroll management has become a major challenge for SMEs in French-speaking Switzerland, faced with complex regulations (LPP, LAA, AC, swissdec) and increasing digitalization. Outsourcing this service can offer significant advantages but also involves risks. In this long-form article, Ark Fiduciaire outlines the key issues, steps, common pitfalls, and best practices for secure and efficient outsourcing, illustrated by real-life cases.
Ark Fiduciaire
Read the articleOptimizing VAT Management in Geneva in 2025: Common Mistakes, Best Practices, and Solutions for SMEs
A concrete and up-to-date guide for SMEs in Geneva on optimizing VAT management, preventing frequent errors, and applying practical solutions in light of the regulatory changes in 2025.
Ark Fiduciaire
Read the articleMastering the Management of Minutes and General Meetings in SMEs in Geneva in 2025: Challenges, Obligations, and Practical Solutions
Discover a comprehensive guide to the effective management of minutes and general meetings for SMEs in Geneva: legal obligations, process optimization, digital tools, and practical advice updated for 2025.
Ark Fiduciaire
Read the articleBusiness transfer in Geneva in 2025: succession, valuation and strategies for SME leaders and families
Facing demographic aging and market evolution, business transfer is becoming a central challenge for Geneva’s SMEs and family businesses in 2025. This comprehensive guide explains how to anticipate succession, achieve proper business valuation, organize operational and tax transition, and set up a lasting transfer within the family or to new shareholders.
Ark Fiduciaire
Read the articleCompany Formation in Geneva in 2025: Updated Steps, Solutions for SMEs and Independents
Discover the comprehensive guide for forming a company in Geneva in 2025, highlighting new obligations, key steps, options for independents and SMEs, as well as concrete solutions for a successful incorporation in French-speaking Switzerland.
Ark Fiduciaire
Read the articlePayroll management in Geneva in 2025: obligations, practical challenges and solutions for SMEs and self-employed
A comprehensive strategic guide to payroll management in Geneva in 2025, covering new legal obligations, operational challenges and practical solutions for SMEs and the self-employed. Discover best practices to secure your processes, optimize your costs and stay up to date amid the complexities of Swiss regulations.
Ark Fiduciaire
Read the articleInternal Control for SMEs in Geneva in 2025: Managing Risks and Automating Effectively
Practical guide for implementing or strengthening an internal control system (ICS) adapted to Geneva-based SMEs, combining security, compliance, and time savings, with concrete advice on automating key processes.
Ark Fiduciaire
Read the articleReforming Financial Management Outsourcing for SMEs in Geneva in 2025: Challenges, Processes, Limits and Concrete Solutions
Discover how Geneva SMEs can succeed, secure, and enhance the outsourcing of their financial management (outsourced CFO). This article details the challenges, implementation steps, potential limitations, preferred tools, selection criteria, and 2025 innovations, based on the latest official recommendations.
Ark Fiduciaire
Read the articleWealth management and optimization in Switzerland: concrete strategies for entrepreneurs, self-employed, and HNIs in Geneva (2025)
A comprehensive, practical guide for entrepreneurs, self-employed, and high-net-worth individuals seeking to optimize and protect their wealth in Geneva in 2025. Operational advice, new challenges, concrete cases, and updated legal framework.
Ark Fiduciaire
Read the articleDigitalisation of accounting in 2025: new obligations, challenges, and solutions for SMEs in Geneva
From 2025, all Geneva SMEs must digitize their accounting to comply with new tax and administrative obligations. This practical guide details the new requirements, risks of non-compliance, and offers concrete solutions for a successful transition.
Ark Fiduciaire
Read the articleLPP 2025: Reforms, New Obligations, and Practical Impacts for Businesses and Self-Employed in Geneva
Discover all the LPP (occupational pension) changes coming into effect in 2025: thresholds, coordinated salaries, contribution management, financial impact, and compliance for SMEs, the self-employed, and employers in Geneva. A practical guide, examples, steps, and tips to adapt safely.
Ark Fiduciaire
Read the articleBusiness Acquisition in Geneva in 2025: Strategic Advice, Key Steps and Caution Points for SMEs and Independant Professionals
A practical guide for leaders and entrepreneurs in French-speaking Switzerland considering purchasing a business: tax, financial, legal and organizational aspects, with practical advice for a successful acquisition.
Ark Fiduciaire
Read the articleOutsourcing Accounting in Geneva for SMEs in 2025: Benefits, Key Steps, and Tips for a Successful Transition
Discover how outsourcing accounting can transform the financial management of SMEs in Geneva: tangible benefits, process, tailored solutions, common pitfalls to avoid, and practical advice based on the latest developments and official sources.
Ark Fiduciaire
Read the articleVAT Compliance Audit in Geneva for SMEs: Key Points, Common Risks and Process in 2025
Discover how to prepare for and successfully pass a VAT compliance audit in French-speaking Switzerland: essential steps, common errors to avoid and concrete solutions for Geneva SMEs.
Ark Fiduciaire
Read the articleAdministrative outsourcing for SMEs in Geneva: practical solutions and benefits in 2025
Discover how administrative outsourcing optimizes costs, reduces risks, and frees up time for SME leaders in Geneva. Key legal points and real-life examples, with practical advice and safeguards to implement.
Ark Fiduciaire
Read the articleBEPS 2.0: What impacts and new tax obligations for SMEs in Switzerland from 2025?
Discover how the international tax reform BEPS 2.0 is changing the taxation landscape for SMEs in Switzerland, the obligations to anticipate from 2025, and concrete solutions for a smooth adaptation.
Ark Fiduciaire
Read the articleMinutes of General Meeting: obligations, drafting and best practices in Switzerland (2025)
Discover the legal requirements, practical advice, and templates to efficiently draft the minutes of a general meeting (GM minutes) in Switzerland, whether you are an SME, SA, Sàrl, or self-employed. Complete guide including 2025 updates, common mistakes to avoid, and official references.
Ark Fiduciaire
Read the articleCompany domiciliation in Geneva: registered office, options and costs (2025)
What a Geneva domiciliation includes (registered office address, mail handling, attestation), who it suits, how to choose and indicative pricing.
Ark Fiduciaire
Read the articleCompany formation in Switzerland: legal forms, steps and costs (2025)
Practical guide to create a company in Switzerland (GmbH/Sàrl, AG/SA, sole proprietorship): Commercial Register, VAT, banking, timelines and indicative costs.
Ark Fiduciaire
Read the articleManaging a SA or Sàrl in Geneva in 2025: legal obligations, responsibilities, and best practices for directors
A concrete and updated overview of the legal, tax, and operational responsibilities of SA and Sàrl directors in Geneva in 2025. Key watchpoints, practical advice, and solutions to avoid litigation and sanctions.
Ark Fiduciaire
Read the articlePayroll outsourcing in Geneva in 2025: benefits, security and concrete steps for SMEs
Find out why and how to outsource payroll management in Geneva: the challenges, tangible benefits for SMEs, payroll data security, and practical steps for a successful transition.
Ark Fiduciaire
Read the articleOdoo 18: key payroll and accounting updates for SMEs in Geneva in 2025
Analysis of new Odoo 18 features useful for accounting management, payroll, and Swissdec 5.0 integration. Focus on the specific needs of SMEs and freelancers based in Geneva.
Ark Fiduciaire
Read the articleSwissdec 5.0 in Geneva: comprehensive guide to new payroll obligations 2025
The switch to Swissdec 5.0 becomes essential for all Geneva-based companies from 2025. What are the real implications, which migration strategy to choose, what pitfalls to avoid? The essentials for SMEs and freelancers.
Ark Fiduciaire
Read the articleSwissdec 5.0 and new payroll/salary rules in Geneva for 2025: what SMEs and self-employed need to know
Overview of salary changes in Geneva in 2025, including swissdec 5.0, new scales, LPP/LAA/AC contributions, and best practices for SMEs.
Ark Fiduciaire
Read the articleOdoo 18: what's new in payroll and accounting 2025 for SMEs and freelancers in Geneva
Discover how Odoo 18 is revolutionizing payroll and accounting management in 2025: Swissdec 5.0 compliance, LPP/LAA/AC and VAT rates, best practices for Geneva.
Ark Fiduciaire
Read the articleLPP 2025 in Geneva: salary developments and obligations for employers and self-employed
Summary of the LPP 2025 novelties applicable in Geneva and French-speaking Switzerland: coordination, thresholds, contributions, rates and practical implications for employers and self-employed, with perspective on Swissdec 5 payroll and social charges calculation.
Ark Fiduciaire
Read the articleLPP contributions 2025 in Geneva: changes, calculations, and impacts for SMEs and employees
Summary of new LPP thresholds, rates, and rules applicable from 2025 in Geneva. Practical guide for employers and employees on payroll, tax, and pension implications. Optimization tips for SMEs, self-employed, and cross-border workers.
Ark Fiduciaire
Read the articleOdoo 18: what's new for SME accounting in Geneva and French-speaking Switzerland
A comprehensive overview (automation, Swissdec, bank synchronization, mobility) of new features in Odoo version 18, tailored to the needs of Swiss companies, with a special focus on Geneva and French-speaking Switzerland. Ideal for executives, finance departments, HR managers, fiduciaries and CFOs seeking to optimize their digital environment.
Ark Fiduciaire
Read the articleVAT 2025-2026: how SMEs and sole traders in Geneva can anticipate the reform
Calmly prepare for the 2025 VAT revision in Switzerland with this practical guide for Geneva businesses and their 2026 obligations: key points, tools, timeline and concrete solutions.
Ark Fiduciaire
Read the articleOdoo 18: what’s new in accounting and management for Swiss SMEs in 2025
A concrete and detailed overview of what’s new in Odoo 18, 2025 edition, for accounting and financial management of SMEs and self-employed in French-speaking Switzerland: consolidation, analytic budgets, multi-companies, mobility, advantages and pitfalls to avoid.
Ark Fiduciaire
Read the articleCross-border telework 2025: payroll duties in Geneva
Update on payroll and tax obligations for cross-border employees working from home in 2025, plus immediate actions for Geneva payroll leads.
Ark Fiduciaire
Read the articleGeneva tax reform 2025: what are the impacts for taxpayers and SMEs?
Concrete analysis of the 2025 tax reform in Geneva: lower rates, new rules for instalments, real estate taxation, and first practical tips to optimise your position in 2025–2026.
Ark Fiduciaire
Read the articleOptimizing your taxes in Geneva in 2025: measures and advice for SMEs and self-employed
What are the major tax changes in Geneva for 2025? How to optimize your situation and anticipate the 2026 tax return? A detailed overview for SMEs, self-employed and entrepreneurs, with practical advice and key trends.
Ark Fiduciaire
Read the articleCorporate tax in Geneva: strategic optimizations in the face of declining revenues and 2026 updates
A practical overview of tax optimization strategies for companies and freelancers in Geneva in light of downwardly revised tax forecasts, the 2025 VAT changes, and year-end challenges. Special Q4 preparation and 2026 anticipation.
Ark Fiduciaire
Read the articleHow to anticipate the 2026 tax reforms for your company in Geneva?
Practical and up-to-date memo for executives and financial managers: critical points, pitfalls to avoid, and levers for optimized taxation in Geneva for 2025–2026.
Ark Fiduciaire
Read the articlePayroll and employers in Geneva: what's new for 2025 (cross-border workers, remote work, taxation, new thresholds and practical rules)
Summary of 2025 changes for payroll management in Geneva and French-speaking Switzerland: new AVS-LPP thresholds, family allowances, updates on electric vehicle reimbursement, cross-border remote work, up-to-date tax and social security obligations per the latest recommendations. This practical guide helps employers and the self-employed ensure compliance and anticipate administrative and financial impacts for Q4 2025 and 2026.
Ark Fiduciaire
Read the articleCorporate tax optimisation in Geneva: anticipating the 2025 reforms and preparing for 2026
Concrete analysis of tax optimisation strategies for SMEs in Geneva in the context of the 2025 tax reforms: updated rates, VAT planning, managing dividends and deductions, asset valuation. Practical advice for directors, CFOs, self-employed, and accountants for Q4 2025 and early 2026.
Ark Fiduciaire
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