A precise question deserves a precise answer.

Since 1 January 2026, a cross-border worker may work remotely from France for up to 40% of their annual working time, temporary assignments included, without their income becoming taxable in France. The exact consequences of exceeding this threshold depend on your situation and deserve to be checked with you.

Yes, in several formats depending on the level of support wanted: from one-off guidance on the canton and sector best suited to the profile, through to fuller support including an application strategy, clarification of status questions before taking up the post, and an overview of the differences in regime depending on the employer or canton envisaged.

A cross-border worker affiliated to the Swiss social security system has a right of option between the French and the Swiss system for health cover, to be exercised within a set period after the activity begins. The choice is in principle final, save for a change of situation.

Yes, insofar as the G permit presupposes a return to the main home in France at least once a week — a condition largely compatible with remote work respecting the 40% threshold.

Withholding tax is levied according to a standard scale that does not take account of the taxpayer's actual situation: family responsibilities, actual professional expenses, third pillar. An analysis of your situation often identifies a gap between that scale and your real tax burden, and an application for rectification filed within the deadline can then allow substantial amounts to be recovered. The filing deadline, set at 31 March of the following year, allows no catching up.

No, and this is the costliest confusion in the field. The 40% threshold is a TAX threshold. On the social security side there are three zones: below 25% remote work, nothing to do; between 25% and 50%, you remain affiliated in Switzerland but the A1 certificate becomes mandatory, and it is the employer who applies for it; from 50%, affiliation switches to France and the Swiss employer contributes there. Consequence: a cross-border worker at 45% remote work is in breach on the tax side and compliant on the social side. Both statements are true at the same time.

Because two different texts apply on either side of a cantonal boundary. Vaud falls under the agreement of 11 April 1983: the tax is due in France, and the employer withholds nothing once the certificate of residence has been provided. Geneva falls under the 1966 convention: the tax is withheld at source, in Switzerland, every month. It is not a question of distance, it is a question of text.

Under the regime of the 1983 agreement, yes. If the excess portion of your assignments includes even one day performed in France, cross-border status falls away entirely. Assignments in third countries remain covered, within an annual limit. This is the kind of detail that is only discovered at the time of assessment.

Monthly transmission is recommended: it allows cash flow to be monitored in real time, VAT to be anticipated, an end-of-year pile-up to be avoided, and costs to be kept under control. A reconciliation carried out each month on a limited number of documents takes far less work than a grouped catch-up over several months. Quarterly transmission remains possible for a low-volume activity, but it delays visibility over results.

All documents proving an accounting transaction — invoices, bank statements, contracts, payslips — must be kept for ten years, in paper or electronic form, in accordance with Swiss bookkeeping rules. Electronic invoices must in addition remain legible and unalterable throughout that period.

It depends on your turnover. Below a certain threshold, simplified accounts of income and expenditure are sufficient. Above it, full accounts with a balance sheet and an income statement become mandatory. The exact threshold and how it applies to your situation deserve to be checked together.

The closing is the operation that turns ongoing bookkeeping into annual accounts: accruals and deferrals of expenses and income, depreciation, provisions, then preparation of the balance sheet and the income statement. It is also the moment when the company's tax return is prepared.

Catching up on bookkeeping is always possible, but the scale varies a great deal depending on the number of financial years concerned and the state of the available documents. The urgency is not the same depending on whether a tax audit, a credit application or a closing deadline is approaching. The starting point is always to take stock of what exists before estimating the work ahead.

Professional expenses — travel, meals, continuing education related to the job —, contributions to the third pillar, health insurance premiums and certain childcare costs are generally deductible. The precise amounts and conditions vary by canton: a review of your return makes sure that no deduction has been overlooked.

Direct federal tax is identical throughout Switzerland and represents a relatively modest share of the total tax burden. Cantonal and communal tax, by contrast, varies considerably from one canton to another, and sometimes from one commune to another within the same canton. It accounts for most of the differences in taxation between two taxpayers with comparable incomes but different places of residence.

Yes. Movable assets — shares, funds, securities accounts — are declared each year at their value on 31 December, whether or not they have generated a gain. Dividends and interest received are taxable as income; private capital gains on securities are in principle exempt, except in particular situations.

As soon as annual turnover from services that are not excluded from the scope of the tax reaches CHF 100,000, VAT registration becomes mandatory, with a thirty-day deadline to notify the Federal Tax Administration. For a start-up, this threshold is assessed by extrapolation: if the turnover of the first months, projected over twelve months, suggests that the limit will be reached, liability applies from the start of the activity. Below that threshold, registration remains possible on a voluntary basis.

Children give entitlement to specific deductions — child allowance, childcare costs, insurance premiums — and, depending on the canton, to a different scale or tax rate. The actual difference depends heavily on the commune and canton of residence: an individual simulation gives a more reliable picture than a general principle.

The sole proprietorship requires no capital and suits an activity carried on by a single person, with unlimited personal liability. The Sàrl requires a minimum capital of CHF 20,000, fully paid up, and limits liability to the capital committed. The SA requires CHF 100,000 of share capital, of which at least CHF 50,000 paid up at formation, and is better suited to projects seeking investors or an institutional image. The choice depends on the risk of the activity, the financing needs and the tax treatment sought.

You need to draw up the articles of association, open a blocked bank account to deposit the capital, have the deed of incorporation notarised, then enter the company in the cantonal commercial register. Affiliation to social insurance and, where applicable, to VAT follows the formation.

Registration becomes mandatory as soon as annual turnover reaches CHF 100,000. Below that threshold it remains optional, but it can strengthen the credibility of the activity with partners and banks.

Affiliation to an AHV/AVS compensation fund, the setting up of occupational pension provision as soon as the salary conditions are met, the opening of bookkeeping compliant with the Code of Obligations, and the assessment of VAT liability. Depending on the size of the company, the obligation to appoint a statutory auditor is also added.

Yes, this is a common operation when the activity grows or when the need to limit personal liability arises. It can be done by transfer of assets, with specific accounting and tax treatment to be anticipated rather than discovered afterwards.

In principle yes, every SA and Sàrl is subject to this. One exception exists: opting out, reserved for companies with fewer than ten full-time positions on annual average, with the unanimous agreement of the partners — which does not exempt them from a one-off limited statutory examination if the accounts show a loss of half the capital. Outside that case, a limited statutory examination or an ordinary audit applies depending on the size of the company.

The limited statutory examination is the lighter form applicable to the great majority of Swiss SMEs: it relies on interviews with those in charge, reconciliations between accounting records and supporting documents, and an analytical review of the accounts. Detailed testing remains possible, but in a more targeted way than in an ordinary audit, according to the level of risk identified. The ordinary audit, more thorough, is required in three cases: publicly listed companies, those required to prepare consolidated accounts, and those exceeding two of the following three thresholds in two consecutive financial years — CHF 20 million balance sheet total, CHF 40 million turnover, or 250 full-time positions on annual average.

Opting out allows a company to waive a statutory auditor entirely. It is reserved for companies employing fewer than ten people full time on annual average, and requires the unanimous agreement of all shareholders or partners. It does not, however, exempt them from a one-off limited statutory examination if the accounts show a loss of half the capital.

Yes, and the reverse also exists: shareholders representing at least 10% of the capital may require an ordinary audit even if the company remains below the legal thresholds. This is known as opting up.

The statutory auditor is independent of management and verifies that the annual accounts faithfully reflect the company's situation and comply with the law and the articles of association. It does not run the business and bears no responsibility for management decisions: its role is an outside view, not co-management.

The internal control system covers all the procedures a company puts in place to secure its operations: separation of duties, multi-level approvals, traceability of decisions. Its formal implementation is explicitly required only for companies subject to the ordinary audit; for the others, the statutory auditor takes it into account in its assessment without requiring such extensive documentation.

Solid internal control reduces the risk of error or anomaly in the accounts, which makes the examination itself easier and shorter. Even without a formal obligation, examining it is part of a serious approach to the limited statutory examination, beyond the mere arithmetical checking of the accounts.

The absence of separation between the person who commits an expense and the person who approves it, uncontrolled access to means of payment, or the absence of an audit trail on manual entries are the most common. These are simple points to correct once identified, but rarely visible from the inside.

Yes. A company may want a diagnosis of its internal processes without this forming part of a statutory audit engagement: before a fundraising, a change of management, or simply to secure an organisation that has grown faster than its procedures.

An annual review, linked to the year-end closing, makes it possible to check that the procedures in place still match the reality of the business. A change of staff in a key position, rapid growth or the opening of a new means of payment are also moments that justify a one-off review, independently of the usual schedule.

As soon as a decision commits the structure over the long term: change of legal status, reorganisation of remuneration, a partner joining or leaving, transfer of the business. An outside view makes it possible to check the assumptions before they become accomplished facts, at a stage where corrections are still simple.

It requires determining the value of their shares, defining the exit route — repurchase by the company, by the other partners, or sale to a third party — and anticipating the tax consequences of the operation. The exact amount and tax treatment depend heavily on the structure and deserve a dedicated analysis.

Optimising means choosing, within the legal framework, the most efficient split between salary, dividend and pension provision. The risk appears when that split no longer has any real economic justification: the tax authorities may then requalify part of the arrangement. The line between the two is judged case by case.

A transfer is ideally prepared several years in advance: valuation of the business, choice between family transfer, management buy-out or sale to a third party, and tax structuring of the operation. The longer the anticipation, the more the tax and legal options remain open.

Both exist and meet different needs: one-off advice suits an isolated and well-defined decision, regular support makes sense when several decisions follow one another over a given period. The format is chosen according to the nature of the question, not by default.

At both, in different formats. Some courses aim at individual skills development on a technical subject — accounting, tax, audit —, others address a whole team on leadership or cohesion topics. The format is adjusted to the audience and the objective.

Both audiences are possible, but the content differs completely: an introductory course aims at autonomy on the basics, an advanced course aims at updating already solid knowledge. The level is always defined before the training, not during it.

It is training built from a real situation rather than from generic material: the examples, documents and role-plays used reflect the actual activity of the participants, which makes what is learned directly transferable to daily work.

Coaching may deal with leadership or organisation topics with no direct link to accounting or tax. But when it touches on management decisions — delegation, structuring a team, decision-making under financial constraint —, the firm's dual expertise makes it possible to connect the two dimensions rather than treat them separately.

The format ranges from a short, targeted session to support spread over several meetings, depending on the objective and the team's availability. Duration and pace are defined with the client before the start, rather than by a standard format.

A first meeting, generally of about thirty minutes, makes it possible to understand your situation and what you are looking for, and gives you the opportunity to ask the questions already on your mind. No engagement follows automatically: it serves to determine whether the firm is able to meet your need, and in what form. If your request is already clear, this conversation is not essential: the quote request form allows you to send directly the elements needed for a costed proposal. And if your need is limited to a few specific questions, this conversation can sometimes be enough to answer them, without a broader engagement being necessary.

The firm does not publish a rate card: two files of apparently similar size can require very different work. A written, costed proposal is drawn up once the situation is known, following the first conversation.

Yes, this is a common step. It requires the file to be handed over by the previous agent — accounts, supporting documents, correspondence with the authorities — and is ideally planned outside closing or filing periods, to limit friction.

The firm is based in Rolle and knows the region well, but most of the work is done remotely: exchange of documents, video calls, electronic signature. The client's location is not in itself an obstacle.

It depends on the subject, but generally: the documents describing your current situation — accounts, latest tax return, company articles, employment contract as the case may be — and a clear idea of what prompts the request. The rest becomes clearer during the conversation itself.