Swiss accounting regulations 2026: why they are forcing fiduciary firms to modernise

The essentials in 3 points:

• Three major regulatory changes converge in 2026: the end of the VAT easy service on 31 May, the rollout of AGOV as the authentication standard, and tighter Swissdec certification requirements for payroll.
• For a fiduciary firm, these developments mean reviewing technical infrastructure, filing processes and client relationships: supporting clients who do not understand these changes takes time, a great deal of time.
• This is not a threat. It is a structural signal: fiduciary firms that have already modernised their tools absorb these transitions smoothly. The others accumulate operational debt.

I ran a fiduciary firm for more than ten years. Every year brought its share of regulatory changes: a rate changing, a form evolving, a deadline shifting. We adapted. 2026 is different. Not because any single change is insurmountable, but because three changes are arriving simultaneously, and each affects a core process in our profession. Swiss accounting regulations 2026 are not a simple update: they are a test of your firm's infrastructure.

This article reviews these three developments, what they mean in practical terms for a firm, and what they reveal about the direction of the market. If you would like to explore the specific VAT aspects in more depth, I recommend our comprehensive guide to the end of VAT easy.

What are the three regulatory changes affecting fiduciary firms in 2026?

Here is a summary of the three major developments:

Taken individually, each of these changes is manageable. The problem is that they are arriving at the same time and affect three different processes: VAT, portal access and payroll. Three processes that make up the daily work of a fiduciary firm.

The end of VAT easy: what it means in practice for your client engagements

The Federal Tax Administration's (FTA) "VAT easy" service will be permanently deactivated on 31 May 2026. All returns will have to go through the "VAT return pro" portal, which requires authentication via AGOV.

What changes in practice for a fiduciary firm:

• Every client engagement must have an active AGOV account. For a firm managing 80 to 150 client engagements, this means supporting each client in creating their account, checking that authentication works, and often stepping in when it does not.
• The filing process changes. The interface is different, as are the approval workflows. Your staff need training, which represents an investment in hours during the transition period.
• The deadlines remain unchanged. The 1st quarter of 2026 had to be declared before 30 May 2026, the day before the shutdown. For clients filing late, migration already had to be completed.

I have spoken with several colleagues in French-speaking Switzerland over the past few weeks. The conclusion is the same: it is not the technical complexity that poses a problem, but the volume. Migrating one client engagement takes 15 to 30 minutes. Migrating 120 client engagements adds up to weeks of work, often concentrated in a period when the workload is already high.

AGOV: a new authentication standard redefining portal access

AGOV is the Confederation's unified authentication system. Rolled out gradually since 2024, it replaces the old portal-specific credentials (FTA, AHV, commercial register) with a single two-factor login.

For SMEs and individuals, this is a step forward in security. For a fiduciary firm, the operational reality is more nuanced:

• Managing client access becomes more complex. Each client must create and maintain their own AGOV access. Fiduciary firms can no longer simply "log in on the client's behalf" using shared credentials, a common but officially non-compliant practice.
• Representation mandates must be formalised. Acting on behalf of a client on an AGOV portal requires a validated digital power of attorney. This process is still being standardised depending on the canton.
• Technical support falls to the fiduciary firm. When an SME client with 8 people cannot set up AGOV, who do they call? Their fiduciary firm. This time is not billed, rarely anticipated, and yet very real.

What I take away from AGOV is not the technology itself. It is the fact that it turns the fiduciary firm into an IT helpdesk, a role for which we are neither equipped nor paid.

Are you feeling the pressure of these changes on your firm? These questions deserve a considered discussion, not an online form. If you would like to discuss them as peers, I am available for a confidential conversation.

A confidential conversation with Blas

Swissdec: why certification is becoming a prerequisite for clients

Swissdec is the Swiss standard for the electronic transmission of payroll data to social insurance providers (AHV, BVG, UVG, daily sickness benefits insurance) and tax authorities. Version 5.0 tightens the certification requirements for payroll software.

What this means for a fiduciary firm:

• Software without Swissdec 5.0 certification no longer allows direct transmission. Data must then be entered manually on each portal, a step backwards that triples or quadruples processing time.
• SME clients using outdated software become costly engagements. If your client still uses an Excel spreadsheet or non-certified software for payroll, you are the one who absorbs the complexity.
• Certification creates a natural selection effect. Modern platforms integrate Swissdec natively. Older ones require costly updates, sometimes impossible ones. For a fiduciary firm, choosing its working platform is no longer a preference: it is a regulatory constraint.

This topic ties directly into the question of modernising a fiduciary firm's tools. When regulation imposes a technical standard, infrastructure must keep pace.

Why these changes are accelerating consolidation in the fiduciary market

I am not going to dramatise the situation. These three changes are manageable for a well-equipped fiduciary firm. The problem is that "well-equipped" is not the norm.

Of the roughly 750 fiduciary firms operating in French-speaking Switzerland, a significant proportion still work with processes dating from before 2015: manual data entry, postal correspondence, non-integrated software. For these businesses, every new regulatory obligation adds a layer of non-billable work.

The mechanism is predictable:

1. The administrative workload increases without fees keeping pace (SME clients do not understand why "changing portals" should cost more).
2. Qualified staff leave for better-equipped firms, where the work is less repetitive.
3. Profitability falls, reducing the ability to invest in modernisation.
4. The circle closes: the fiduciary firm becomes a candidate for acquisition or closure.

This consolidation of the Swiss fiduciary market is already under way. The 2026 regulations do not create it; they accelerate it.

Meanwhile, artificial intelligence is redefining what a member of staff can process in a day. Fiduciary firms that combine regulatory compliance with AI-enhanced tools free up capacity for advisory work, client relationships and business development. The others devote that same capacity to migrating AGOV accounts.

It is not a question of size. I have seen fully modernised firms of 4 people, and businesses with 15 staff still stuck with manual processes. It is a question of deciding: at what point do we consider technical infrastructure a strategic investment rather than a cost item?

What this means in practice for the next six months

If you run a fiduciary firm in French-speaking Switzerland, here is what I suggest you check before the end of the 3rd quarter of 2026:

• VAT: have all your client engagements been migrated to VAT return pro? Are there any stragglers?
• AGOV: do you have a standardised process for supporting clients in creating their accounts? Do you bill for this time?
• Swissdec: is your payroll software certified to 5.0? If not, what is the migration plan?
• Team: have your staff been trained on the new portals? How many hours did this take?
• Profitability: have you measured the actual cost of these transitions in unbilled hours?

These questions are not theoretical. They determine whether your firm absorbs 2026 as a normal transition year or as the start of an erosion.

These topics affect the very structure of your firm. If you would like to discuss them, not to sell anything but to think things through together, I am at your disposal.

A confidential conversation with Blas

Frequently asked questions

Does the end of VAT easy affect all Swiss fiduciary firms?

Yes. The FTA's VAT easy service will be deactivated on 31.05.2026 for all taxpayers and their representatives. Any fiduciary firm that submitted VAT returns through this portal must migrate its client engagements to "VAT return pro", which is accessible only with AGOV authentication.

Does AGOV replace the specific credentials for each federal portal?

Yes, gradually. AGOV is the Confederation's unified authentication system, rolled out since 2024. It centralises access to the portals of the FTA, AHV and other federal administrations through a single two-factor login. For fiduciary firms, this means that each client must have their own AGOV access and that representation mandates must be formalised digitally.

What happens if my payroll software is not Swissdec 5.0 certified?

Without Swissdec 5.0 certification, direct electronic transmission of payroll data to social insurance providers and tax authorities is no longer possible. Data must then be entered manually on each relevant portal (AHV, BVG, UVG, withholding tax), multiplying processing time and increasing the risk of errors.

Are these regulatory changes really a factor in market consolidation?

They do not create consolidation, but they accelerate it. Every new regulatory obligation increases the operational workload of fiduciary firms that have not modernised their tools. This additional workload, often non-billable, reduces profitability and makes these firms more vulnerable, either to acquisition or to a gradual decline in their business. Firms that have already modernised absorb these transitions with little friction.

Last updated: 26 June 2026