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Merki Treuhand AG - EN
Martin-Disteli-Strasse 9
4600 Olten, CH
Tel. +41 62 207 30 40
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Special audits

The Swiss are serious when it comes to money!

So, it is no wonder that in Switzerland a sharp focus is placed on having secure capital contributions and creditor protection.

We offer you consultancy services for capital transactions and restructuring or can provide expert audits of these actions if an audit is necessary. These services give you the security that your capital transactions or restructuring comply with legal requirements, any special provisions, and with the requirements of the commercial register.

Company formation and capital increase audit

  • Company formations
  • Contributions in-kind
  • Acquisitions in-kind
  • Intended acquisitions in-kind
  • Payment in full by offsetting
  • Founder benefits
  • Conditional capital increases

Merger Act

  • Mergers
  • Demergers
  • Changes of legal form
  • Transfers of assets

Capital reduction audit

  • Capital reduction with release of funds to shareholders
  • Capital reduction with release of funds


  • Auditing of opening liquidation balance sheets, interim balance sheets and closing balance sheets
  • Auditing of accelerated distributions of assets during liquidation

Other special audits

  • Relocating registered offices to Switzerland
  • Relocating a Swiss company’s registered office abroad
  • Revaluation to eliminate capital deficits
  • Interim balance sheets prepared on the basis of going concern and liquidation values
  • Non-financial information

Your contact person

What we offer

Consultancy services and auditing for

  • Company formations
  • Capital increases
  • Capital reductions
  • Mergers
  • Demergers
  • Changes of legal form
  • Transfers of assets
  • Liquidation

Publications on the topic

  • Only in German