Knowledge for fiduciaries: closing and company law
Topics that recur in every year-end closing of a company: from the financial statements under the CO through appropriation of profit, GM minutes and share register to the audit requirement, capital protection, transparency register and share valuation. Each page explains the topic concisely and then shows what nunia takes care of and what you decide as a fiduciary.
- KnowledgePreparing financial statements: from the trial balance to the closingSteps, minimum structure under Art. 959a/959b CO as a template, notes, adjustments and approval.
- KnowledgeYear-end closing in Switzerland: process, deadlines and dutiesClosing process, deadline table, audit or opting out, taxes and retention under Art. 958f CO.
- KnowledgeTrial balance: definition, example, export and importDifference from journal and balance sheet, example, export from the accounts and import with column confirmation.
- KnowledgeHidden reserves: creation, release, notesTypes, net release under Art. 959c para. 1 no. 3 CO, example and movement schedule.
- KnowledgeFinancial statements under the CO from the trial balanceImport of the trial balance, structure under Art. 959a/959b, notes under 959c, prior year from its own file and PDF.
- KnowledgeAppropriation of profit and dividendAllocation to reserves under Art. 672 CO, dividend from the balance sheet profit, withholding tax and certificates.
- KnowledgePreparing GM minutesAgenda items, universal meeting, six-month deadline, opting out; with GM minutes template (Word, PDF).
- KnowledgeKeeping the share register and register of capital contributionsShare register, register of capital contributions and register of cooperative members with change journal; with share register template (Excel).
- KnowledgeOpting out and the audit requirementSize criteria under Art. 727 CO, opting out up to ten full-time positions and the annual check in nunia.
- KnowledgeLoss of capital and over-indebtedness under Art. 725 COImminent insolvency, loss of capital, over-indebtedness and return of contributions in the capital analysis.
- KnowledgeTransparency register: reporting obligation and deadlinesWho reports since 1 October 2026, thresholds 25/50/75 %, deadlines under Art. 51 TJPG and reporting via EasyGov.
- KnowledgeShare valuation under Circular No. 28Tax value of unlisted shares: capitalised earnings and net asset value, capitalisation rate, flat-rate deduction, cantons.
- KnowledgeFiduciary software Switzerland: what it must be able to doTen criteria for the selection and questions for every provider; closing from the trial balance.
- KnowledgeFinancial statements from the Abacus trial balanceAccounts in Abacus, closing in nunia: export, group totals, account statements.
- KnowledgeFinancial statements from the bexio trial balanceAccounts in bexio, closing in nunia: group levels, duplicates, general meeting.
How the topics are connected
It all starts with the client’s trial balance, for example from Abacus or bexio. From it, the financial statements are created: the general process is described in Preparing financial statements, the implementation in nunia in Financial statements under the CO. The notes include, where applicable, the net release of hidden reserves, and the framework with deadlines, general meeting and retention is shown in Year-end closing in Switzerland. The financial statements provide the figures for checking the audit requirement and for the capital analysis. The proposal on the appropriation of profit flows into the GM minutes, and the share register provides the participants of the meeting and the distribution of the dividend. From the share register also follow the report to the transparency register and, together with the financial statements, the share valuation under Circular No. 28. What matters when choosing software is summarised in Fiduciary software Switzerland.
In nunia these steps hang on the same data: what is entered once is available in the financial statements, minutes and dividend. The tutorial videos show what this looks like in the software. If you come from another accounting system, you will find the guide for importing the trial balance under Migration; if you have prepared the closing with Aumico so far, read Switching from Aumico to nunia.
Two templates are available for download: the GM minutes template for the ordinary general meeting of an AG (Word and PDF) and the share register template as Excel under Art. 686 CO. In addition there is the checklist for the ordinary general meeting as PDF.
What nunia takes care of and what stays with you
nunia calculates, reconciles and points things out: it structures the financial statements, calculates the minimum allocation to the statutory retained earnings, checks the size criteria of the audit requirement, names findings on capital protection and reminds you of deadlines. nunia shows differences openly instead of correcting them silently. The professional decisions stay with you and with the client’s governing body: valuation and closing entries, proposals to the general meeting, waiving the audit and any restructuring measures. Each knowledge page therefore explicitly separates what nunia takes care of and what you decide.
Frequently asked questions
Who are the knowledge pages intended for?
For fiduciaries who look after the closing and company law matters for their clients. The pages summarise the legal situation concisely and show what nunia takes care of.
Do the pages replace legal advice?
No. They summarise the legal situation in simplified form. The law, the articles of association and current practice in the individual case are authoritative.
Where can I see the workflows in nunia?
In the tutorial videos. Each video has its own page with subtitles and transcript.
How do I try nunia?
The system tour opens a test environment with sample clients, no registration required. You can book a personal online demo under Book a demo.
Try nunia
The system tour shows nunia with sample clients and sample figures, no registration required. For questions about your firm, book an online demo.