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Art. 957a Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR)
OR; Vierte Abteilung: Handelsregister, Geschäftsfirmen und kaufmännische Buchführung; Zweiunddreissigster Titel: Kaufmännische Buchführung, Rechnungslegung, weitere Transparenz- und Sorgfaltspflichten ; Erster Abschnitt: Allgemeine Bestimmungen; B. Buchführung
Art. 957a OR
Die Buchführung bildet die Grundlage der Rechnungslegung. Sie erfasst diejenigen Geschäftsvorfälle und Sachverhalte, die für die Darstellung der Vermögens-, Finanzierungs- und Ertragslage des Unternehmens (wirtschaftliche Lage) notwendig sind.
Sie folgt den Grundsätzen ordnungsmässiger Buchführung. Namentlich sind zu beachten: 1. die vollständige, wahrheitsgetreue und systematische Erfassung der Geschäftsvorfälle und Sachverhalte; 2. der Belegnachweis für die einzelnen Buchungsvorgänge; 3. die Klarheit; 4. die Zweckmässigkeit mit Blick auf die Art und Grösse des Unternehmens; 5. die Nachprüfbarkeit.
Als Buchungsbeleg gelten alle schriftlichen Aufzeichnungen auf Papier oder in elektronischer oder vergleichbarer Form, die notwendig sind, um den einer Buchung zugrunde liegenden Geschäftsvorfall oder Sachverhalt nachvollziehen zu können.
Die Buchführung erfolgt in der Landeswährung oder in der für die Geschäftstätigkeit wesentlichen Währung.
Sie erfolgt in einer der Landessprachen oder in Englisch. Sie kann schriftlich, elektronisch oder in vergleichbarer Weise geführt werden.
Gerichtsentscheide zu dieser Bestimmung (25)
ZKBER.2025.3 · so (Art. 957a ff. OR)
Estate Information Disclosure Timeline Dispute
Cited in the reasoning section regarding the scope of accounting and reporting obligations under Swiss law, which informed the amendment of the order for document disclosure.
3.RV.2022.4 · ag (Art. 957a N 14 ff. OR)
Taxpayer Appeal Dismissed: Deductions Disallowed for Lack of Evidence
Cited in relation to the formal requirements of accounting, specifically the principle of completeness and truthfulness.
SB210066 · zh (Art. 957a OR)
Appeal Regarding Bookkeeping Conviction and Cross-Appeal for Breach of Trust
Cited in the reasoning (not the dispositive) regarding the definition of economic circumstances.
80.2019.160 · ti (Art. 957a cpv. 2 cifra 2 CO)
Tax Appeal Dismissed for Lack of Interest and Unsubstantiated Liabilities
The failure to provide sufficient supporting documentation for accounting entries violated the principle of proper bookkeeping.
84----------- · vd (Art. 957a al. 1 CO)
Prosecutor's Dismissal of Fraudulent Accounting Complaint Overturned for Further Investigation
Cited in the preamble, this article concerning the basis of accounting provides context for the factual and legal dispute reviewed by the court regarding the case.
510.23.38 · bl (Art. 957a Abs. 2 OR)
Taxpayer Partially Wins Appeal on Time-Barred Claims
Details the requirements for proper bookkeeping, including systematic and truthful recording of business transactions.
I.1.2020.64.65.66 · sg (Art. 957a Abs. 2 Ziff. 2 und 5 OR)
Taxpayer Burden of Proof in Substantiating Cash Payments to Subcontractors
Cited in the reasoning concerning the duty of verifiable documentary evidence for book entries, which supports the decision to disallow the expenses.
I.1.2020.64.65.66 · sg (Art. 957a Abs. 2 Ziff. 2 und 5 OR)
Tax Authority Cash Payment Disallowance for Lack of Business Justification
Cited in the context of the duty to provide verifiable documentary evidence for bookkeeping entries, used to justify the rejection of expenditure claims.
SB.2021.00116 · zh (Art. 957a OR)
Taxpayer Accounting Method Shift and Economic Capacity Principle
Cited regarding the comprehensive accounting/reporting obligations under the SOLL method.
I.1.2021.20.und.21 · sg (Art. 957a Abs. 2 Ziff. 2 und 5 OR)
Taxpayer Challenge to Reassessment Due to Insufficient Documentation for Cash Payments
Cited in the reasoning regarding the duty to provide verifiable documentary evidence for bookkeeping transactions, which supports the finding that the payments were not sufficiently proven.
I.1.2021.20.und.21 · sg (Art. 957a Abs. 2 Ziff. 2 und 5 OR)
Taxpayer Challenges Reassessment Based on Unsubstantiated Cash Payments to Subcontractors
This article concerning documentary evidence was cited in the reasoning regarding the inadequacy of the invoices/receipts provided by the subcontractors, which supports the dismissal of the appeal.
B.2021.10.B.2021.11 · sg (Art. 957a Abs. 2 OR)
Taxpayer Expense Deduction Disallowance Appeal
This provision is cited in the opening of the decision as part of the general legal framework regarding accounting requirements, which is relevant to the proof of expenses.
B.2021.10.B.2021.11 · sg (Art. 957a Abs. 3 OR)
Taxpayer Expense Deduction Disallowance Appeal
This provision is cited in the opening of the decision as part of the general legal framework regarding accounting requirements, which is relevant to the proof of expenses.
100 2019 186 · be (Art. 957a Abs. 1 Ziff. 1 OR)
Taxpayer vs. Tax Administration: Deductibility of Farm Renovation Costs and Accounting Correction
Cited to support the argument that the double booking of the value of the demolished building part violated accounting principles regarding truthfulness.
B.2020.103.B.2020.1 · sg (Art. 957a Abs. 2 OR)
Taxpayer Fails to Substantiate Cash Expenses, Court Denies Extension for Incomplete Appeal
Cited in E. 4.1 and E. 4.2 concerning documentation requirements for business transactions.