Checklist: Documents You Should Have Ready When Changing Trustees

A structured change of fiduciary requires clear documentation. This checklist outlines what you should have ready for the transition—so that nothing is overlooked and the new fiduciary is immediately ready to take over.

1. Corporate Basics

• Commercial Register extract (current)
• Articles of Incorporation (for GmbH/AG)
• Shareholder resolutions / General Meeting minutes
• UID number and VAT number

2. Accounting

• Last two annual financial statements (balance sheet + income statement)
• Current list of balances
• Chart of accounts
• Open item lists (accounts receivable and accounts payable)
• Access to accounting software (Bexio, Abacus, Klara, etc.)

3. VAT

• VAT returns for the last 12 months
• For the balance tax rate method: current rate
• Permits, if available

4. Payroll and Social Insurance

• Payroll master data for all employees
• Current pay stubs
• AHV, ALV, BVG, and UVG statements
• Withholding tax documentation

5. Taxes

• Latest tax return (legal entity)
• Latest tax decision and tax assessment
• Correspondence with tax authorities

6. Contracts and powers of attorney

• Existing fiduciary contract (for termination)
• Bank powers of attorney (may need to be transferred)
• Contracts with software providers

What the new fiduciary will handle

The new fiduciary will organize the bulk of the necessary documents directly from the previous fiduciary via the power of attorney. This means you don’t have to gather everything yourself. To learn how the entire process works, read Changing Fiduciaries Without Chaos. And you can find out what matters most in the first month after the change here.

Conclusion

With this checklist, you’re ready for the transition. Findea will send you a personalized preparation list before the kick-off meeting—so you’ll know exactly what you need to do.