How much does basic accounting cost for a public limited company (PLC) in Switzerland?

Cost framework for Swiss public limited companies

For simple PLCs without complex group structures and with a manageable volume of business, accounting costs typically range between CHF 300 and 700 per month. This range takes into account the special requirements of PLC accounting, such as extended accounting regulations and specific tax rules for legal entities.

Detailed cost breakdown (estimate)

Annual cost overview for a simple PLC

Additional PLC-specific costs

Other cost items that may arise for PLCs:

• Auditor coordination: CHF 300-800 per year
• Minutes of the general meeting: CHF 200-500 per year
• Capital changes: CHF 800-2,000 per transaction
• Dividend distributions: CHF 300-600 per distribution
• Shareholder loans: CHF 200-500 per year Administration

Cost factors in detail

Business volume and complexity

The type of business activity has a significant impact on costs:

Simple consulting PLC:

• Few, standardized business transactions
• Usually less than 100 documents per month
• Lower price range (CHF 300-450/month)

Trading PLC:

• Goods receipts and issues, inventory management
• More complex VAT treatment
• Middle price range (CHF 451-550/month)

Holding PLC:

• Investment management and dividend income
• Consolidation requirements
• Upper price range (CHF 551-700/month)

VAT treatment

The VAT situation affects the cost:

VAT-exempt PLC:

• Turnover below CHF 100,000 per year
• No VAT returns required
• Cost savings of CHF 600-1,200 per year

Net tax rate method:

• Simplified accounting
• Quarterly flat-rate statements
• Additional costs: CHF 150–300 per quarter

Effective VAT method:

• Detailed input tax recording
• Higher processing costs
• Additional costs: CHF 200–400 per quarter

Personnel costs as a cost driver

Employees significantly increase complexity:

• Managing director without other employees: CHF 200–400 additional/month
• 1–5 employees: CHF 400–800 additional/month
• 6–15 employees: CHF 800–1,500 additional/month

Additional costs arise for:

• Payroll accounting and social security
• UVG processing and withholding tax
• Personnel administration and files

Participation structures

Complex ownership structures increase the workload:

• Simple PLC without participations: Basic rate
• PLC with minority participations: CHF 100-300 additional/month
• Holding company with multiple shareholdings: CHF 300-800 additional/month
• International ties: Individual agreements

PLC-specific accounting requirements

Extended accounting regulations

PLCs are subject to stricter rules than LLCs:

• More detailed breakdown of balance sheet and income statement
• Capital statement with distinction between different reserves
• Disclosure of participations in subsidiaries or investments
• Contingent liabilities and off-balance sheet transactions

Corporate governance requirements

Additional administrative obligations:

• Minutes of general meetings and resolutions
• Board of directors documentation and conflicts of interest
• Auditor coordination for regular audits
• Transparency requirements for listed corporations

Special tax considerations

PLC-specific tax aspects require specialist knowledge:

• Profit and capital tax for legal entities
• Withholding tax on dividends and interest
• Withholding tax on foreign participations
• Tax privileges for holding and domiciliary companies

Market comparison for PLC accounting

Traditional auditing companies

CHF 500-1,200 per month for comprehensive support

• High level of expertise in complex PLC structures
• Integrated auditing and tax consulting
• Personal support from senior consultants
• Premium prices due to overhead and reputation

Specialized trust companies

CHF 350-800 per month with a focus on PLCs

• Experience with medium-sized PLCs
• Balanced price-performance ratio
• Regional service and personal contact
• Moderate prices through specialization

Digital accounting service providers

CHF 300-600 per month through automation

• Modern online platforms and tools
• Standardized PLC processes for efficiency
• Transparent pricing models and fixed costs
• Cost advantages through digital working methods

Findea.ch: Modern PLC support

Findea.ch also offers PLCs transparent fixed prices starting at CHF 145 per month (excl. VAT) and combines digital efficiency with PLC-specific expertise.

Findea advantages for public limited companies:

• PLC-experienced trustees with knowledge of stock corporation law
• Digital platform optimized for PLC requirements
• Scalable packages from start-ups to established PLCs
• Fixed price transparency with no hidden additional costs
• Corporate governance support for legally compliant management

Free PLC quote: At https://www.findea.ch/en/services/accounting, you can request a non-binding quote tailored to your PLC.

Cost savings in PLC accounting

Digital optimization

Modern tools reduce PLC-specific expenses:

• Automated participation accounting for dividends
• Digital general meeting minutes with templates
• Online shareholder register for transparent administration
• Integrated tax planning for legal entities

Standardized processes

Efficiently handle recurring PLC tasks:

• Template-based annual financial statements for smaller corporations
• Automated reserve calculation in accordance with Swiss OR
• Standardized dividend distributions with tax optimization
• Templates for board resolutions and corporate actions

Integrated services

Bundling related services saves costs:

• Accounting + auditing from a single source
• Tax consulting + compliance as a combination package
• Corporate services + administration for efficiency
• Legal advice + accounting for structural changes

Avoid hidden costs

Typical additional costs for PLCs

Watch out for these potential extras:

• Commercial register changes: CHF 200-600 per entry
• Notary fees for capital increases: CHF 500-1,500
• Auditor's fees: CHF 2,000-8,000 per year
• Legal advice for structural changes: CHF 200-400/hour
• Compliance reporting for regulated industries: variable

Cost optimization through preparation

Your cooperation can reduce PLC-specific costs:

• Structured board minutes reduce follow-up work
• Regular overviews of shareholdings simplify consolidation
• Digital shareholder communication saves postage and effort
• Standardized reporting formats speed up evaluations

Selection criteria for PLC trustees

PLC-specific expertise

Important qualifications for PLC support:

• Knowledge of stock corporation law and experience with the Swiss Code of Obligations
• Tax law for legal entities
• Corporate governance and compliance experience
• Auditing and review expertise for larger PLCs

Technical equipment

Modern PLC accounting requires the right tools:

• PLC-compatible accounting software with capital accounting
• Shareholding management modules for holding companies
• Consolidation tools for group structures
• Reporting functions for legal requirements

Service level and support

PLCs often require more intensive support:

• Dedicated contact persons with PLC experience
• Proactive advice on structural issues
• Coordination with auditors and authorities
• Emergency support for urgent corporate actions

Scaling and growth

From a start-up PLC to an established company

Accounting costs grow with complexity:

• Phase 1: Simple PLC, USD 300-450/month
• Phase 2: Growing PLC with staff, CHF 500-800/month
• Phase 3: Established PLC with holdings, CHF 800-1,200/month
• Phase 4: Group PLC with audit, CHF 1,200+/month

Flexibility in the face of change

PLC structures change frequently:

• Capital increases and reductions
• Mergers and demergers
• International expansion and subsidiaries
• Exit scenarios and preparation for sale

Conclusion on PLC accounting costs

Accounting costs for Swiss PLCs typically range between CHF 5,600 and CHF 12,400 per year for simple structures. The higher costs compared to LLCs or sole proprietorships are justified by extended legal requirements and corporate governance obligations. Modern, digital providers such as Findea.ch with fixed prices starting at CHF 145 per month also make cost-efficient, professional accounting possible for PLCs. It is crucial to choose a provider with specific PLC expertise and scalable solutions for company growth.