Igor PavlovicFiduciary · Audit · Business Consulting
Services

Eight areas, one mandate

You can engage me for individual services or entrust me with your entire finance and tax function. For each area you will find the questions I typically work on with clients.

Jesuit Church and the Reuss promenade in Lucerne

Accounting & annual financial statements

Clean, timely accounting is the basis for every decision. I keep your books or take over review and year-end closing if you do your bookkeeping in-house. The result is a set of annual accounts that stands up to the tax authorities, the bank and the auditors.

Abacus · Bexio · Banana · Xero · Infoniqa

Typical questions
  • How do we get reliable monthly or quarterly figures?
  • Which accruals, provisions and depreciation are permitted under commercial and tax law?
  • Is VAT reported correctly and reconciled with the accounts?
  • Which key figures does management really need?

Tax

Taxes affect the company and its owner at the same time. I prepare tax returns for companies and business owners and review the assessments. More important than filling in the forms is the planning beforehand: when should you withdraw, invest or buy into your pension fund?

Typical questions
  • Salary or dividend: which withdrawal strategy suits your situation?
  • How do pension fund buy-ins and pillar 3a contributions affect you?
  • How are shareholdings, real estate and securities treated for tax purposes?
  • How are unlisted shares valued for wealth tax?

Payroll

I take over payroll administration in full or in part, correctly towards employees, social insurers and authorities. For the salaries of owners and family members working in the business in particular, it pays to look at how they interact with the private tax and pension situation.

Typical questions
  • Monthly payroll, salary certificates and annual reports
  • Settlement with AHV, BVG, UVG, KTG and withholding tax
  • Expense regulations, company cars and other fringe benefits
  • Joiners, leavers and changes to the pay system

Formations & restructurings

Legal form and structure determine how profits are taxed, how risks are separated and how value can later be transferred. I support new formations and review existing structures when your company or your personal goals have changed.

Typical questions
  • Sole proprietorship, GmbH or AG: what suits your plans?
  • Does a holding structure make sense, and which lock-up periods apply afterwards?
  • How is a sole proprietorship converted into a corporation?
  • Should the operating business and real estate be separated?

Succession planning & sale

A succession needs lead time, often several years. I help you prepare the company and your private affairs in good time so that the transition works out financially and in terms of tax, whether within the family, to management or to a third party.

Typical questions
  • What is my company worth, and what does its value depend on?
  • Family succession, management buy-out or sale to a third party?
  • How can risks such as indirect partial liquidation or transposition be avoided?
  • What happens to non-operating assets before the sale?

Limited audits

Companies that are not subject to an ordinary audit and have not opted out have their annual accounts reviewed in a limited audit. I carry out these audits carefully and pragmatically, with clear communication about what is reviewed and why.

Typical questions
  • Does my company need an audit, or is an opting-out possible?
  • What does the auditor review, and which documents are needed?
  • How do we prepare the audit efficiently?
  • Bookkeeping and audit of the same company are only permitted with a clear separation. I clarify the roles at the outset.

Consulting

Some questions do not fit any standard service. Here I support you on a project basis, drawing on experience from fiduciary work, a family office and supporting start-ups.

Typical questions
  • Liquidity planning, budgets and investment decisions
  • Company valuations for shareholdings or financing rounds
  • Preparing bank meetings and financing
  • Reporting for the board, investors and banks, including KYC documentation

Relocation & structures

Moving to Switzerland with significant assets or a business takes more than a tax return. I support wealthy individuals and families from abroad with their relocation, from choosing the canton and the form of taxation to setting up holding and investment structures and their ongoing administration. Where needed, I serve on the board of Swiss companies and coordinate the work with lawyers, banks and authorities.

Typical questions
  • Which canton suits you, and is lump-sum taxation based on expenditure an option?
  • How are assets and income from your home country treated on arrival and afterwards?
  • How is a holding or investment structure set up and run with genuine substance in Switzerland?
  • Every Swiss AG and GmbH needs an authorised representative resident in Switzerland. I take on this role where it fits.
Process

How we start working together.

Whether you are changing fiduciary, setting up a new company or starting an international mandate: getting started takes less effort than many expect. I take care of the coordination so that no deadlines are missed.

  1. Initial meeting

    Without obligation, in person in Lucerne, at your premises or by video. You describe your situation, and I tell you openly whether and how I can help.

  2. Analysis

    I review financial statements, tax returns and structures and note where action is needed.

  3. Proposal

    You receive a written proposal with a clearly defined scope and fee.

  4. Handover

    I take over documents, access and deadlines in an orderly way from your previous fiduciary or your in-house accounting.

  5. Ongoing support

    Fixed dates for closing, tax and withdrawal planning. In between, I am available whenever questions arise.

Questions

Frequently asked questions

Do you only work with clients from Lucerne?

No. My focus is on Lucerne and Central Switzerland, where I am happy to meet you in person. Documents can be exchanged securely online today, so we can work together anywhere in Switzerland and internationally.

How are your services charged?

Ongoing mandates are charged as a flat fee or by time spent, depending on scope. Projects such as restructurings or succession planning are quoted separately. Scope and fee are set out in writing before work begins.

Can I engage you for individual services only?

Yes. Many companies do their bookkeeping in-house and hand over closing and tax to me. Others start with a specific question, for example about succession, and decide on a comprehensive mandate later.

Which accounting software do you work with?

I work with Abacus, Bexio, Banana, Xero and Infoniqa. I am happy to continue with your existing solution or to recommend one that suits the size of your company.

Can you handle both the bookkeeping and the audit for the same company?

Not without further ado. The independence rules (Art. 729 of the Swiss Code of Obligations) require a clear separation between involvement in the bookkeeping and the audit. I clarify at the outset which role suits your company.

Do you serve as a board member?

Yes, where it fits. Many companies with owners abroad need a person resident in Switzerland on the board or in management. I take on such mandates for companies whose figures and structure I know, ideally combined with accounting or tax support. Scope, responsibilities and fee are set out in writing beforehand.

When should I start planning my succession?

Ideally five to ten years before the handover. Structural changes, tax lock-up periods and your own pension planning take time. An early conversation creates room for manoeuvre.

How do you handle confidential documents?

I use your documents exclusively for your mandate and exchange them via encrypted channels. Personal data is handled in accordance with the Swiss Federal Act on Data Protection.

Chapel Bridge and Water Tower in Lucerne, where Igor Pavlovic is based
Contact

Let’s talk about your situation.

Are you looking for a personal fiduciary for your company, for yourself and your family, or would you like to discuss a specific financial question? I look forward to hearing from you and usually reply within one working day.

Email
AddressAnna-Neumann-Gasse 1, 6005 Lucerne, Switzerland · Meetings by appointment