Trustee with federal Qualification

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The trustee examination is a federal professional examination in accordance with Article 28 of the Federal Act on Vocational Training of December 13, 2002 (BBG). Whoever has passed the exam receives the federal Certificate for trustees .

Trustee with federal Qualification

Holders of the specialist certificate are able to perform qualified and responsible activities in the field of fiduciary services, taxes or auditing for the benefit of small and medium-sized enterprises (SMEs) as assistants to mandate managers .

Professional profile of the trustee

The holder of the professional trustee certificate is able to take on a qualified function in the entire field of trusteeship. He is used to working independently. He can provide comprehensive advice to customers, especially those from the private household and SME sector.

The professional examination for trustees requires not only theoretical knowledge but also in-depth practical work experience. The exam level requires the ability to mentally penetrate problems and demanding tasks as well as an analytical and networked way of thinking. The comprehensible formulation and the presentation of simple written and oral reports are part of it.

Trustees with a federal diploma Qualifications are capable of:

  • to keep the financial accounting including the subsidiary ledgers and to participate in the preparation of the interim and annual financial statements, resp. to create this
  • to recognize the basics of cost accounting and to keep an operational accounting
  • Preparing tax returns , checking assessments and representing customers to the authorities
  • To correctly record VAT issues, to make appropriate declarations and to check the plausibility of the VAT statements
  • to support customers in legal issues
  • Perform limited revisions
  • to support customers in personnel administration; To keep payroll accounting and to make the related declarations
  • Communicate clearly and comprehensibly with your customers, establish a relationship of trust with them and guarantee the confidentiality of the data received.

Degree and title

Those who pass the examination receive the federal certificate . This is a certificate that attests that the owner has the necessary knowledge and skills that are required of a qualified professional in the fiduciary sector. The holders of the technical certificate are entitled to bear the following legally protected titles:

  • Trustee with a federal diploma Qualification
  • Agent / agent fiduciaire avec brevet fédéral
  • Fiduciaria / Fiduciario con attestato professionale federale
  • Certified Fiduciary, Federal Diploma of Higher Education

Professional examination for trustees

Exam admission

Anyone who:

  1. Has a federal certificate of proficiency, a Matura certificate or an equivalent certificate;
  2. Has had four years of professional experience since obtaining an ID according to letter a;
  3. Evidence of a passed and valid admission test (see doctoral regulations) or an equivalent test;
  4. Has no entry in the central criminal register that cannot be reconciled with the purpose of the examination.

Form of examination

The exam is passed if the overall grade is at least 4.0. The exam can be repeated up to two times if it is not passed.

Contents of the exam

The exam consists of the following parts:

Examination part Kind of exam time
Accounting written / practical 180 minutes
Taxes written / practical 100 minutes
Revision written / practical 100 minutes
Business and economic advice written / practical 180 minutes
Business and economic advice orally 45 minutes
Total 605 minutes

Each part of the examination is weighted equally regardless of its duration.

Downloads and links

Individual evidence

  1. ↑ cf. Section 1.1 of the examination regulations on the professional examination for trustees dated May 6, 2014. Accessed on July 15, 2016 (PDF).
  2. ↑ cf. Section 7 of the examination regulations on the professional examination for trustees dated May 6, 2014. Accessed on July 15, 2016 (PDF).
  3. ↑ cf. Section 3 of the examination regulations on the professional examination for professional trustees of May 6, 2014. Accessed on July 15, 2016 (PDF).
  4. ↑ cf. Section 6.4 of the examination regulations on the professional examination for trustees dated May 6, 2014. Accessed July 15, 2016 (PDF).
  5. ↑ cf. Section 5.11 of the examination regulations on the professional examination for trustees dated May 6, 2014. Accessed on July 15, 2016 (PDF).