Audit in accordance with special legislation

Audit in accordance with special legislation

In Switzerland, special emphasis is placed on security of capital contributions and creditor protection. Place your trust in BDO. Our interdisciplinary advisers support you with capital contribution transactions, restructuring and investment options.

We assess your capital transactions and offer assurance that they meet legal provisions, any special regulations and the requirements of the commercial register.


Our services

Audit of foundation/capital increase

  • Foundation
  • Contribution in kind/acquisition in kind/intended acquisition in kind
  • Payment in full by offsetting
  • Founder benefits
  • Contingent capital increase

Mergers Act

  • Merger
  • Demerger
  • Transformation
  • Transfer of assets

Capital reduction audit

  • Capital reduction with release of funds to shareholders
  • Capital reduction without release of funds to shareholders (usually in connection with restructuring)


  • Audit of opening liquidation balance sheet, interim balance sheet and closing balance sheet
  • Audit in connection with accelerated distribution of assets during liquidation

Other special audits

  • Audit in connection with relocating registered offices to Switzerland
  • Audit in connection with relocating a Swiss company's registered offices abroad
  • Audit of revaluation to eliminate a capital deficit
  • Audit of interim balance sheet prepared on the basis of going concern and liquidation values
  • Audit of non-financial information

Contact us

Key contacts

Nigel Le Masurier

Nigel Le Masurier

Member of the Regional Management Western Switzerland, Head of Audit, Geneva & Lausanne - Partner