Switzerland is one of the world's leading trading hubs. Zürich-based commodity, FX, and securities trading companies face specific accounting, VAT, and regulatory requirements. We know them.
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Trading-specific accounting issues
General accountants rarely encounter mark-to-market valuation, securities dealer stamp duty, or physical commodity VAT. These six areas are where Swiss trading companies most often face problems — and where we have handled them before.
Open trading positions must be valued at fair value at year-end under Swiss GAAP. Unrealised gains and losses affect your tax position differently depending on whether you elect the realisation or fair value method.
If your company regularly trades securities for its own account with a commercial intent, ESTV may classify you as a professional securities dealer — triggering stamp duty and specific income tax treatment. We assess and advise before it becomes a problem.
Physical commodity trades have specific Swiss VAT implications depending on whether the goods enter Swiss territory, are traded ex-Switzerland, or are sold using warehouse receipts. Getting it wrong triggers VAT reassessments.
Trading companies in Swiss holding structures often have significant intercompany flows. Transfer pricing documentation must support arm's length pricing to defend against ESTV challenges.
Depending on your activity (asset management, collective investment schemes, fund distribution), you may need a FINMA licence. We advise on whether your trading structure requires licensing and prepare the required financials.
Swiss tax law imposes minimum equity requirements on trading companies. Under-capitalised companies face hidden equity taxation. We assess and maintain compliant debt/equity ratios.
What we do for trading firms
One team covers your books, VAT, transfer pricing, and audit. No need to coordinate three separate advisers who do not know your trading structure.
How we work
Four phases that take your trading company from initial assessment to fully compliant, consistently maintained accounts.
We assess your trading activities, legal structure, and existing accounting. We identify tax, VAT, and FINMA issues upfront and agree a fixed-fee engagement.
We configure your accounting system for trading operations: position tracking, FX revaluation, commodity inventory, and intercompany flows.
Books maintained monthly with trading position valuation, P&L by strategy, and management accounts. VAT returns filed quarterly.
Annual accounts prepared under Swiss OR, corporate tax return filed, transfer pricing documentation updated, and audit supported where required.
Transparent pricing
One flat monthly fee covers your trading company's accounting. No surprises, no hourly rate disputes, no separate invoice for every question.
For small trading companies with straightforward structures — FX desk, commodity trading, or securities proprietary book.
For multi-entity trading groups with intercompany flows, transfer pricing, and complex VAT allocation.
For large trading firms, licensed entities, FINMA-regulated businesses, and multi-jurisdiction structures.
"We moved our commodity trading operations from Geneva to Zürich and needed an accountant who understood mark-to-market accounting, Swiss securities dealer rules, and FINMA requirements. The team knew all three from day one."
Frequently asked
Book a free 30-minute consultation with our trading sector team. We assess your structure, identify issues, and quote a fixed monthly fee.