The patrimonial life of a high-net-worth family in Switzerland follows an annual rhythm structured by tax deadlines, legal obligations and governance rituals. Without a comprehensive calendar view, these deadlines often arrive as emergencies — when they are entirely predictable. The family office plays a central role in organising this calendar.
First quarter: filings and planning
January – March generally concentrates year-end obligations and initial filings.
- Closing the family holding's accounts: for a company whose financial year matches the calendar year, the 31 December year-end requires preparation of financial statements in January–February, followed by submission to the statutory auditor.
- Collecting tax documents: annual bank statements, securities valuations as at 31 December, salary certificates for active family members, insurance statements.
- Federal direct tax instalments: provisional instalments are generally paid in March. Calculating them in advance allows adjustment to avoid late-payment interest.
- Annual tax planning: this is the right moment to review with the tax adviser the year's opportunities — deductions, donations, income optimisation.
Second quarter: general meetings and tax returns
April – June is the period for annual legal obligations for companies and individual tax returns.
- Holding company annual general meeting: the Code of Obligations requires an AGM within six months of the financial year-end. For a 31 December year-end, the deadline is 30 June. The AGM approves accounts, addresses any dividend distribution and ratifies the board composition if needed.
- Cantonal and federal tax return: deadlines vary by canton, but most set a deadline between end of March and end of July, with extensions available on request. For complex estates, an extension is often necessary.
- Other entity meetings: if the family holds several companies or a foundation, each entity has its own meeting obligations.
Third quarter: reviews and adjustments
July – September is well suited to mid-year reviews.
- Half-year performance review: analysis of portfolios managed by each bank, comparison to benchmarks, review of asset allocations against the target strategy.
- Review of banking mandates: verifying that delegated management mandates remain compliant with instructions and that fees are within agreed limits.
- Updating the wealth inventory: refreshing valuations of real estate, passion assets and unlisted interests.
- Succession planning review: if family events have occurred (birth, marriage, divorce, death), this is the moment to verify that succession arrangements remain coherent.
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Fourth quarter: year-end and preparation
October – December is the closing and preparation period.
- Annual family council: many families hold a plenary meeting at year-end — a family council or informal gathering — to review the patrimonial year, key decisions and objectives for the coming year.
- Year-end tax optimisation: second-pillar buy-ins, third-pillar contributions, realising or deferring capital gains, donations to public-benefit organisations.
- Budget preparation: for families with formalised budget management, the fourth quarter is when family budgets and planned distributions are prepared.
- Insurance renewal: reviewing insurance policies (life, disability, real estate, collections) to ensure coverage remains adequate.
The family office's role in calendar coordination
The family office does not substitute for the tax adviser, notary or holding board. Its role is to:
- Maintain a consolidated calendar of all deadlines and obligations
- Alert relevant parties with sufficient advance notice
- Coordinate the collection of documents needed for each deadline
- Ensure that decisions taken at meetings are documented and followed through
- Prepare family council meetings
A well-maintained calendar is the hallmark of a well-governed estate. To discuss setting up calendar tracking tailored to your situation, we invite you to a confidential meeting.