Lehmann + Bacher Treuhand AG

ACCOUNTING AND FIDUCIARY SERVICES

Reliable accounting is the basis for preparing evaluations and key figures, as well as for tax planning. Our services and their scope are tailored to your needs.

• Accounting, annual financial statements, interim financial statements
• Annual financial statements based on the accounting records you have prepared
• Monthly, quarterly, or annual review and control of your accounting
• Closing consultation
• Value added tax returns
• Organization of accounting and introduction of controlling instruments
• Payroll accounting with preparation of social security statements and wage statements

AUDITING

Auditing is one of our core competencies. Our company is registered with the Swiss Federal Audit Oversight Authority (FAOA) as a certified audit expert.

Our range of services:

• Mandates as statutory auditors in accordance with the Swiss Code of Obligations (limited audits, ordinary audits, group auditors)
• Auditing of annual financial statements in accordance with Swiss GAAP FER
• Mandates as statutory auditors (associations, mining companies, alpine corporations, etc.)
• Auditing of annual financial statements of public-law entities such as municipalities, parishes, threshold corporations, etc.
• Special audits in accordance with the Swiss Code of Obligations and the Merger Act

TAX CONSULTING

We have a high level of expertise and extensive experience, even in complex tax matters.

• Taxes for natural persons, tax returns
• Advice on special circumstances such as inheritance, major real estate costs, subsequent ordinary assessment, etc.
• Taxes for corporations and other legal entities (corporations, municipalities, alpine cooperatives, associations)
• Withholding taxes, inheritance and gift taxes, real estate gains taxes
• Intercantonal and international tax aspects
• Tax advice on special issues such as restructuring, formation, succession planning, business closure, liquidation
• Negotiations and rulings with tax authorities
• Representation in tax law proceedings (filing of appeals, etc.)

VALUE ADDED TAX

We deal with value added tax issues on a daily basis. We therefore have extensive expertise and experience in this area.

Our services:

• Preparation of statements
• Registration and cancellation
• Sales reconciliation, input tax corrections and reductions
• Changes in use (taxation of contributions and own consumption)
• Support during audits by the Federal Tax Administration
• Clarification of individual questions
• Development of optimization measures
• Analysis of the VAT situation of companies
• Tax representative for foreign companies subject to VAT in Switzerland.

BUSINESS CONSULTING

Our highly trained, experienced consultants can provide you with effective support for almost any business problem.

• Company valuations
• Budgets and financial plans (medium-term planning)
• Company formations and restructuring
• Review and assessment of investment projects
• Succession planning and arrangements
• Financing concepts and strategies
• Introduction of accounting in accordance with Swiss GAAP FER
• Liquidations
• Restructuring

In the hotel and restaurant industry, we also have many years of experience in the following areas:

• Financial analysis of catering businesses, support with measures to improve results
• Consulting, setting up, and processing of accounts for hotel-style management of apartments and flats
• Assumption of the role of trustee for hotel-style management
• Preparation and support in drawing up hotel service contracts with land registry entries, with the involvement of experienced notaries and lawyers