Published on 1 June 2002

Commercial accounting

Since 1 June 2002, it has no longer been mandatory for business records, business correspondence and transaction records to be held on paper. They may now also be maintained and preserved in electronic form. This new principle, laid down in the Swiss Code of Obligations, is described in greater detail in its implementing ordinance. The ordinance governs only the essential points and is characterized by its openness to new data processing, communication and storage technologies. This revision of the law has eliminated legal uncertainty and questions of interpretation that have come about owing to the increasing conduct of business by electronic means, especially e-mail.

Swiss Code of Obligations. Commercial Accounting Amendment of 22 December 1999, in force since 1 June 2002

• Obligationenrecht (Die kaufmännische Buchführung) / Code des obligations (De la comptabilité commerciale) / Codice delle obbligazioni (Della contabilità commerciale) 
  (AS 2002 949 / RO 2002 949 / RU 2002 949)

Ordinance on the maintenance and preservation of business records of 24 April 2002, in force since 1 June 2002

• Verordnung über die Führung und Aufbewahrung der Geschäftsbücher / Ordonnance concernant la tenue et la conservation des livres de comptes / Ordinanza sulla tenuta e la conservazione dei libri di commercio 
  (SR 221.431 / RS 221.431 / RS 221.431)

Further information

• Note

  For the complete documentation see the pages in German, French or Italian.