Legal requirements for archiving in Switzerland
What companies in Switzerland must comply with by law when it comes to archiving.
Legal requirements in Switzerland
Audit-proof archiving of business records is required by law for companies in Switzerland. It forms the basis for traceability, evidentiary value, and proper corporate governance. At the same time, digitalization is increasing the requirements for processes, systems, and responsibilities.
Why legally compliant archiving is important
Companies are required to retain certain business records in full, unchanged, and for defined periods. Legally compliant archiving not only fulfills statutory obligations, but also provides protection—for example in audits, liability matters, or legal disputes.
Most important is that archived documents...
...are complete and can be found
...retain their integrity over the years
...can be made available within a reasonable time
Electronic archiving is generally permitted in Switzerland. The prerequisite is that the documents correspond to the underlying business transactions and can be made readable at any time.
However, special formal requirements apply to certain documents. For example, management and audit reports must be signed in writing or provided with a qualified electronic signature. Therefore, not every paper document may simply be digitized and the original destroyed.
Paper or electronic—what is permitted?
Which documents must be retained?
- Key documents subject to retention requirements include, among others:
- Accounting records and accounting vouchers
- Management and audit reports
- business-relevant correspondence, e.g., contracts or emails
In addition, industry-specific requirements—such as in financial services, in the healthcare sector, or for products relevant to liability—may establish further archiving obligations.
Retention periods at a glance
Although the retention period is regulated by law, it may vary depending on the document:
Generally 10 years for business records
Longer periods for certain tax or contract documents
Special requirements in sensitive areas, e.g., healthcare
To ensure that electronic documents remain legally admissible as evidence in the long term, archiving systems must meet minimum technical and organizational requirements.
These include, in particular, protection against subsequent changes (integrity), clear responsibilities and documented processes, long-term readability, regulated migration, and controlled and logged access.
Simply storing data on file servers or in DMS systems is generally not sufficient for this.
Requirements for electronic archiving systems
Archiving personal data: observe data protection
If personal data is archived, the requirements of data protection law also apply. Companies must ensure that:
- only necessary data is archived,
- access is clearly regulated,
- data security and data subject rights remain ensured
These requirements also apply to data that has already been archived and must be taken into account when planning an archiving system.
Conclusion: Legally compliant archiving is more than data storage
It requires clear rules, documented processes, and technical solutions that ensure integrity, availability, and data protection over the long term.
Learn even more in our white paper
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