The Swiss legal code (art. 962) Obligation and the Ordinance on maintenance and conservation of accounting books (art.8) explicitly points to companies with an administrative and/or accounting division. Enterprises are under legal obligation to maintain following documents for a period of 10 years:
- Accounting documents (balance sheet, audit records, the great ledger, invoices, etc.)
- Banking documents (instructions, statements etc.)
- Fiscal documents (Tax returns, VAT, etc)
- Human resources documents (pension funds, social security, salary slips, employment contracts, etc.)
