After liquidation: 10 years from deregistration

Scope: what exactly applies

Two things set this case apart from all the others. First the starting point: it does not hang on the document's financial year but on the deregistration in the commercial register — a company deleted in 2026 must keep its records available until the end of 2036, including those from 2019. Second, responsibility: with deregistration the legal entity disappears, the duty remains. The law therefore requires a designated safe place; who keeps the records is settled in the liquidation proceedings. In practice, the filing has to outlive the company — a software account that ends with the last invoice does not.

In practice with bexio

A bexio subscription ends with liquidation; the retention obligation runs for another ten years. After cancellation the data is deleted at bexio — there is no self-service full export. Anyone who set up the mirror beforehand already has the documents in their own Google Drive and has nothing left to extract at the end.

Related retention periods

• Annual and audit report 10 years — signed
• Invoices 10 years — insofar as they substantiate an entry
• Contracts 10 years — insofar as they substantiate an entry
• Real-estate documents 20 years — thereafter until the tax limitation period is reached
• To the retention period calculator
• Retention obligation in Switzerland: who, what, how long

Frequently asked questions (FAQ)

How long must records be kept after liquidation?

Ten years from the company's deregistration, in a safe place (Art. 747 CO). What counts is the deregistration date, not the document date.

Who keeps the records after deregistration?

The law requires a safe place; who provides it is settled in the liquidation proceedings. The duty does not end with the deletion of the company.

What happens to the data in the accounting software?

It is deleted after the contract ends — at bexio one month after cancellation (GTC no. 5.7). Your own copy therefore has to exist beforehand.