Home - ACF Morges

Fiduciary management services

About

ACF Audit Conseil Fiduciaire et Fiscal is a fiduciary firm based in Morges. Its purpose is to carry out accounting, legal, tax, organisational and expert work for private companies.

In everyday terms, a fiduciary is a company built on trust. That clearly defines our ambition: to establish a relationship of trust with our clients and partners.

In the strict sense of the word, a fiduciary is “a natural or legal person to whom ownership of assets or rights is temporarily transferred. These form a separate estate within their own assets, with the duty to act in the interest of the settlor or other beneficiaries, or for a determined purpose”.

Our four pillars — Audit, Advisory & expertise, Taxation and Accounting assistance — reflect this generalist vocation at the service of entrepreneurs.

The principles that drive our team: effective and innovative solutions, personalised client relationships, working within a network of professionals, and constant alignment with each mandate’s needs.

“To build a relationship of trust with our clients and partners.”

Our competencies

Audit

The strict qualification criteria that specialist auditors must meet are set out in an ordinance. Our staff training fully complies with these requirements and enables us to carry out the following assignments:

Audits under company and foundation law
Audits pursuant to article 727 of the Swiss Code of Obligations
Special audits under the Code of Obligations
Limited audits and advice on opting out of an audit
Audits of companies of significant economic importance

Advisory & expertise

This is where our added value is greatest. It is where our generalist approach meets the experience gained across many industries. When a case requires it, we call on a broader network of specialist opinions.

Judicial expertise
Company valuation
Obtaining financing for companies and individuals
Advice and mediation on insurance products, especially for business owners’ pension planning and succession
Organisation, restructuring and strategic support

Taxation

Taxation is one of the areas where the scope of our services is widest. Our team can provide comprehensive advice on both direct and indirect taxes (VAT and other levies).

Tax advice for legal entities and individuals
ICC & IFD tax returns
VAT and indirect tax handling
Tax planning and rulings
Assistance with tax audits and disputes

Accounting assistance

Accounting assistance is the natural and traditional mission of a fiduciary firm. We built much of our experience supporting liberal professions. Our role often extends to the steps that precede bookkeeping, including business plans.

Bookkeeping under various standards
Implementation of and support with accounting standards
Accounting treatment of complex transactions
Assistance with financial statements and management reports
Payroll processing and management
Condominium (PPE) administration
Advice on management software
Dashboard design

Corporate accounting

ACF Morges handles your accounting on an ongoing basis for auditing and management purposes.
We allow you to measure your company’s performance with monthly, quarterly and annual financial statements. Using our expertise, we set up cost accounting with the aim of improving your company’s profitability and anticipating tax, social and legal problems.
Our team guarantees that your supplier and debtor invoices will be regularly processed on the basis of the submitted supporting documents. We can also handle payment transactions and therefore manage your cash flow and payment deadlines.
We strive to keep your company up-to-date with the legal obligations related to accounting:

Annual closing of accounts
Bookkeeping on a daily, weekly, monthly or annual basis
Establishment of monthly or quarterly accounting dashboards reflecting an analytical vision of your accounts
Consolidation of group accounts
Drawing up VAT statements
Corporate Taxation (ICC&IFD, Form 9, Form 8, Form 103)
Withholding tax

Human Resources

ACF Morges offers advice and tailor-made solutions in human resource and social insurance management.
ACF Morges can help you in all the administrative procedures related to the arrival or departure of an employee:

Drafting of standard employment contracts in compliance with the Collective Agreements in force.
Hiring administration (OCP announcements and work permit applications, announcements regarding the AHV, BVG, UVG social insurances, monitoring of BVG vested benefits transfer).
Monthly drawing up of salary slips and follow-up of the holiday statement.
Annual issuing of salary certificates and receipts.
Drawing up and sending monthly statements to tax authorities for withholding tax.
Declaration of sickness/accidents to social insurance funds.
Application for family allowances and maternity benefits.
Letter of dismissal and assistance in case of dispute.
Drafting of employer's certificates for unemployment.
Establishment of internal staff regulations.
Establishment of codes of ethics.
Establishment of expense and travel reimbursement regulations.

Legal assistance

ACF Morges benefits from a network of lawyers and tax specialists who can be relied on on a case-to-case basis.

ACF Morges can advise and assist you in various legal fields:

Creating or restructuring your company.
Purchase of a company.
Sale, liquidation or bankruptcy of a business.
Labour law and occupational benefits.
Contract law.
Inheritances.
Swiss and international taxation.
General administration.
Tax compliance, amnesty applications, negotiation of tax rulings.
Preparation of files to obtain approvals from regulatory authorities (FINMA, OS, OAR).
Drafting of contracts and shareholder agreements.

Outsourced administrative and financial management

Our team helps you manage your company at every decisive stage of your development:

Establishing management support dashboards.
Following-up on debts and loans.
Monitoring cash flow.
Monitoring profitability, margins and ratios.
Carrying out budget monitoring.
Implementing financing plans.
Tax planning for the company and its managing shareholders.
Attending Ordinary/Extraordinary General Meetings.

Incorporating Swiss and international companies, transformation, mergers and acquisitions, asset valuations

ACF Morges advises and accompanies you in the following areas:

Choice of the most appropriate legal form and jurisdiction.
Information about international jurisdictions.
Assistance in drafting the articles of association (corporate purpose).
Registration with the commercial register.
Registration with an auditing body.
Drafting of contracts and shareholders' agreements
Assistance in opening a bank account, research of banking solutions.
Transformation of the legal form of your company.
Valuation of assets with a view to paying up the share capital in kind.
Business valuation.
Assistance in financing projects.
Mergers and acquisitions (support, establishment of due diligence, coordination with notaries and lawyers)

Wealth and tax planning for legal entities and individuals

A company’s tax planning is often managed in parallel with the tax planning of the entrepreneur behind it.
ACF Morges is particularly interested in this factor and helps you find the most profitable solutions.
In this context, our team ensures that accounting and social events occurring in a company’s accounts do not have a negative impact on the private taxation of its shareholders/beneficiaries.

ICC&IFD tax returns for individuals.
ICC&IFD tax returns for legal entities.
VAT returns.
Inheritance declarations and estate planning.
CRS reporting OECD.
Structuring (setting up Swiss and international holding companies) and setting up Trusts.

Creating and managing trusts and simple and complex structures

By ratifying the Hague Convention, Switzerland has recognised the existence and legal effects of trusts.
The trust is a particular and complex asset management tool, in compliance with tax legislation. It is also a privacy protection tool.

Depending on the complexity of the mandate, we call upon a network of experts and professionals that we frequently work with.

ACF Morges offers our services as a trustee and assistance in structuring and managing your assets:

Analysis of the personal situation of the Settlor and the Beneficiaries based on various information such as tax residence, taxation, political risks and assets.
Structuring proposals, advice and choice of jurisdictions.
Establishment of Trusts, appointment of Trustees and, if necessary, Protectors.
Assistance with tax and estate planning.
Structuring assistance for the holding of assets such as management portfolios, real estate, intellectual property, commercial companies and family businesses, works of art, aircraft.

Directorships, executive mandates and powers of attorney

These services are offered by our ACCS structure. Discover more here.

Our fields of activity

ACF Morges focuses mainly on advising and supporting Swiss and international entrepreneurs. Our team’s experience allows us to add value in the following areas: