

As part of our wide-ranging work in accounting, audit and advisory, we may question certain existing corporate governance processes and suggest alternatives. We can also advise you on personal financial matters.
We are happy to provide you with support not just with day-to-day matters concerning accounting, the preparation of financial statements, accounts receivable management, approval or licensing, but also with special situations, such as when succession arrangements for the practice or optimisation of practice costs are at stake. We advise you on investments/financing, from capital intensive investments to the conversion/expansion of the practice itself. Topics such as practice takeovers or the expansion of the ownership structure (group practices) rank among our core strengths. Use our considerable expertise in tax-related questions (Sole ownership or joint-stock company? Receive wages or dividends?) to your advantage.
We know: legal experts/lawyers working in a conglomerate – whether in the form of a simple company or a joint-stock company – prefer to be remunerated on the basis of their personal performance. We have helped many clients to deal with the question “Remain independent or convert into a legal entity?” and are familiar with the advantages and disadvantages of both. Take advantage of our specific expertise in developing compensation models including cost centre accounting or in devising tax efficient structures to optimise withdrawals from the company (wage vs. dividend) for all shareholders from a tax perspective. In such cases, an in-depth analysis of the pension planning (optimisation by buying-in into BVG, benefits in the event of invalidity/death) often serves as a good starting point.
The valuation of work in progress or project provisions as part of the preparation of annual financial statements can be complex. We have corresponding in-depth expertise and can help you determine these values. In particular, you can make use of our considerable experience for instance in the implementation of a bonus remuneration system for the participating partners; rely on our extensive expertise in the management of shadow accounting for determining partner-related compensation. Assistance with succession arrangements or support with strategic orientation issues are additional core strengths, which distinguish us in this field.
Balmer-Etienne AG
Luzern +41 41 228 11 11
Zurich +41 44 283 80 80
Stans +41 41 619 26 26
ACCOUNTING · AUDITING · ADVISORY