RETENTION
Retention period calculator
Calculates under Swiss law — CO and VAT Act. Many online calculators compute under German law (HGB/AO, 6 or 8 years) — not applicable to Switzerland.
Choose a document type and the document year — the calculator shows how long you must retain the document, in which form and on which legal basis.
CALCULATOR · SWISS LAW
Assumption: financial year = calendar year.
Choose a document type — the end of the retention period appears here. All periods are also in the table below.
Legal status: August 2026 · This page is not legal advice.
Retention periods by document type
| Document type | Retention period | Period starts | Form | Legal basis |
|---|---|---|---|---|
| Invoices | 10 years — insofar as they substantiate an entry | from the end of the financial year | Paper or electronic | Art. 958f para. 1 CO |
| Receipts and cash-register slips | 10 years as accounting vouchers | from the end of the financial year | Paper or electronic | Art. 958f para. 1 CO |
| Bank and credit-card statements | 10 years | from the end of the financial year | Paper or electronic | Art. 958f para. 1 CO |
| Delivery notes | 10 years — only insofar as they substantiate an entry | from the end of the financial year | Paper or electronic | Art. 958f para. 1 CO |
| Payment reminders | 10 years — insofar as they substantiate an entry | from the end of the financial year | Paper or electronic | Art. 958f para. 1 CO |
| Contracts | 10 years — insofar as they substantiate an entry | from the end of the financial year of the entry concerned | Paper or electronic | Art. 958f para. 1 CO |
| Annual and audit report | 10 years — signed | from the end of the financial year | Signed — on paper or electronically with a qualified electronic signature (QES) | Art. 958f para. 2 CO |
| Real-estate documents | 20 years — thereafter until the tax limitation period is reached | from the end of the financial year | Paper or electronic | Art. 70 para. 3 VAT Act |
| VAT-relevant documents | until the absolute limitation of the tax claim | when the tax claim arises; the absolute limitation period sets the end | Paper or electronic | Art. 70 para. 2 in conjunction with Art. 42 para. 6 VAT Act |
| Records after liquidation | 10 years from the company’s deregistration | from the company’s deregistration in the commercial register | In a safe place — paper or electronic | Art. 747 CO |
| Private individuals | no general statutory obligation | no statutory period; what matters is the legally final assessment | — | |
| Cash book | 10 years as a subsidiary ledger | from the end of the financial year | Paper or electronic | Art. 958f para. 1 CO |
| Tax records | 10 years — VAT-relevant records until absolute prescription | from the end of the tax period | Paper or electronic | Art. 126 para. 3 Federal Direct Tax Act , Art. 70 para. 2 in conjunction with Art. 42 para. 6 VAT Act |
| Payslips | 10 years as an accounting voucher | from the end of the financial year in which the wages were booked | Paper or electronic | Art. 958f para. 1 CO |
| Working-time records | 5 years | from the end of the recorded period | Paper or electronic | Art. 46 Employment Act |
| Job applications | no retention duty — a duty to delete | when the application process ends | — | FADP (SR 235.1) |
Sources: fedlex.admin.ch
How the calculator works
The calculator maps the periods of Swiss law: 10 years for books of account, accounting vouchers, and the annual and audit report (Art. 958f CO), 20 years for documents relating to immovable property (Art. 70 para. 3 VAT Act). Where the law names no fixed date — for example for VAT records, whose retention runs until the absolute limitation of the tax claim — it says so openly instead of inventing a date.
The period runs from the end of the financial year, not from the document date: an invoice from March 2026 belongs to the 2026 financial year and remains subject to retention until the end of 2036. The calculator assumes your financial year matches the calendar year.
You may retain records digitally — how digital filing must look in concrete terms is governed by the GeBüV. Who is obliged, what exactly is covered and what happens in the event of a violation is deliberately kept in the guides:
- Retention obligation in Switzerland: who, what, how long
- The GeBüV explained simply: digital record retention
- Google Drive and audit-proof filing: the assessment
Frequently asked questions (FAQ)
Does the German 6/8/10-year rule apply in Switzerland?
No. The 6- and 8-year periods come from German law (HGB/AO) and do not apply in Switzerland. Here, 10 years apply under Art. 958f CO, and 20 years for real-estate documents under Art. 70 para. 3 VAT Act.
When does the retention period start to run?
From the end of the financial year, not from the document date. An invoice from March 2026 belongs to the 2026 financial year and must be retained until the end of 2036.
May I keep my records digitally?
Yes — the GeBüV expressly permits electronic archiving, provided integrity, traceability and availability are ensured. Only the annual and audit report need a signature — on paper or electronically with a qualified electronic signature (QES).
What happens if I can no longer produce a record?
A fine under Art. 325 StGB, discretionary assessment by the tax authorities, refused input VAT deduction and evidentiary disadvantages in a dispute — the details are in the retention obligation guide.
Legal status: August 2026 · This page is not legal advice.