What is Doppelte Buchhaltung?
Doppelte Buchhaltung is Swiss double-entry bookkeeping, forming part of full proper accounting (Rechnungslegung) under Art. 957 para. 1 CO.
Key Features
- Double-entry method (debit and credit logic)
- Requires balance sheet and profit-and-loss statement
- Typically accrual-oriented and structurally more rigorous
- Supports broader reporting, audit, and governance requirements
When It Is Mandatory
Full double-entry accounting is generally required when:
- Annual turnover exceeds CHF 500,000
- The legal form requires full accounting regardless of turnover (for example AG or GmbH)
- Additional legal or governance requirements trigger enhanced reporting
Tax and Compliance Implications
Companies required to use full accounting must maintain robust closing, documentation, and reporting controls. Incomplete implementation can lead to filing errors, audit issues, and governance risk.