- Corporate bodies(SA, LLC, cooperatives, associations and foundations)
- Individual companies and partnerships (sociétés en nom collectif) which have realized a turnover more than CHF 500’000 in the last fiscal year.
Individual companies which turnover doesn’t exceed CHF 500’000 have at minimum a simplified accounting with only revenues, charges and inventory.
Entrepreneur should go for accounting only if he benefits from necessary resources. Namely in time and personal.