Freelance professions

Freelance professions

We take care of your personal requirements.


Erika Wermelinger-Kurmann

BscBA University of Bern,
Swiss Certified Fiduciary
+41 41 228 11 52

Doctors and healthcare.

We are happy to provide you with support not just with day-to-day questions 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. Here, we advise you on questions of investment/financing from capital intensive new purchases or the conversion/expansion of the practice itself, for instance. Issues 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 proprietorship or joint stock company? Receive wages or dividends?) to your advantage.

Lawyers and notaries.

We know that 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. It is likely that we have already dealt with the question “Remain independent or convert into a legal entity?” on numerous occasions and are therefore familiar with the advantages and disadvantages. Make use of our specific expertise in developing pay models including cost centre accounting or in devising tax efficient structures to optimise withdrawals from the company (wage vs. dividend) from a tax perspective for all shareholders. An in-depth analysis of the pension provision (optimisation by buying into the BVG, benefits in the event of invalidity/death) often serves as a good starting point here.

Architects and engineers.

The valuation of work in progress or project provisions as part of the preparation of annual financial statements is sometimes complex. We have in-depth expertise here and can help you to determine these figures. In particular, however, make use of our considerable experience 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 questions are additional core strengths, which distinguish us in this industry.



  • Accounting (including cost centre accounting);
  • Preparing the annual financial statement (including billing for partners);
  • Declaration of value-added tax returns, preparation of value-added tax finalisation;
  • Declaration of the tax return for natural persons and legal entities;
  • Representation vis-à-vis authorities.

Operational – strategic – advisory

  • Formation of companies including registration;
  • Assistance with succession arrangements (sellers);
  • Support with the acquisition of businesses (purchasers);
  • Optimisation of operational procedures;
  • Advice on questions relating to investment and finance;
  • Calculation of optional withdrawals from the company (wage or dividend);
  • Development of pay models;
  • Formulation of tax-efficient structures;
  • Implementation of bonus/remuneration systems;
  • Support with (financial) strategic orientation questions;
  • Tax and pension provision consulting.