Invoicing legal services in Switzerland: a legal exercise as much as an accounting one
Invoicing by an independent lawyer in Switzerland is governed by a dual regime. It falls under the ordinary law of obligations (art. 394 et seq. CO on the mandate contract, art. 957a CO on bookkeeping) and under a specific professional framework stemming from the Federal Act on the Free Movement of Lawyers (BGFA/LLCA) and the ethical rules issued by the Swiss Bar Association (SBA/FSA). Issuing a fee note therefore requires knowing not only the mandatory information that must appear on an invoice, but also the ethical limits on setting fees, the rules on advance payments and the cantonal requirements that apply to every firm.
This guide is intended for independent lawyers, small firms and practitioners at the start of their practice who wish to structure their invoicing in a way that is compliant, readable and defensible before a judge or a supervisory chamber.
1. Characteristics of the Swiss legal market
A fundamentally cantonal market
The Swiss bar is organised along cantonal lines. Each canton maintains its own register of lawyers and applies its own professional law, although the BGFA/LLCA guarantees free movement throughout the territory. This has direct consequences for invoicing:
- Official tariffs (legal aid, court-appointed counsel) are set by canton and vary significantly.
- Rules on contingency-based fees may differ from one cantonal bar to another.
- The legal structure of the firm (lawyers' company limited by shares, LLC) depends on the cantonal legislation of registration.
Average hourly rates by canton
As an indication, here are the ranges generally observed for a qualified lawyer (avocat breveté) in private practice (internal rates at large international firms based in Zurich or Geneva may significantly exceed these ceilings):
| Canton | Hourly range (CHF excl. VAT) | Comment |
|---|---|---|
| Geneva | 300 – 600 | Dense market, strong international presence |
| Vaud | 250 – 500 | Median rate around CHF 350/h |
| Zurich | 300 – 600 | Strong segmentation by practice area |
| Bern | 240 – 450 | More contained rates outside business law |
| Valais / Fribourg | 220 – 400 | Local market, proximity disputes |
| Ticino | 250 – 450 | Influence of banking and tax law |
| Basel-Stadt | 280 – 550 | Pharma, commercial law |
These ranges apply to conventional private practice. Legal aid and court-appointed mandates follow separate scales, covered further below.
Qualified lawyer and trainee lawyer
The distinction between a qualified lawyer (registered in the cantonal register, entitled to represent clients in court) and a trainee lawyer has a direct impact on invoicing. The hourly rate for a trainee is generally between CHF 150 and CHF 250/h, depending on the canton and the firm. The fee note must clearly indicate who carried out the services, particularly to justify the allocation of hours in the event of a taxation procedure.
Ethical rules (BGFA/LLCA and SBA)
Art. 12 BGFA/LLCA requires a lawyer to practise with care and diligence, to avoid any conflict of interest and to communicate transparently about fees. The Swiss Code of Ethics of the SBA specifies in particular that the lawyer must inform the client of the fee calculation method at the outset of the mandate and that the final fee note must enable the client to verify the work performed.
2. Possible legal structures
The choice of practice structure shapes invoicing, liability and applicable taxation.
The sole practice (sole proprietorship)
This is the historical form of practice. The lawyer registered in the cantonal register practises in his or her own name, under unlimited personal liability. Invoicing is issued in the lawyer's name, with the UID number and, where applicable, the VAT number. On the choice of status, see our comparative analysis sole proprietorship or LLC in Switzerland.
The collective firm
Several lawyers, each practising as sole proprietors, share premises, staff and sometimes letterhead. Invoicing remains individual: each lawyer issues their own fee notes and keeps their own accounts. This form avoids creating a legal entity while allowing economies of scale.
The lawyers' limited company or LLC
Since the Federal Supreme Court ruling 138 II 440 (2012) and the cantonal adaptations that followed, practice through a capital company is broadly admitted, provided that:
- The majority partners are registered lawyers.
- Professional independence is guaranteed by the articles of association.
- Civil liability is covered by compliant insurance.
Invoicing is then issued in the name of the company (Ltd or LLC), with its own UID number. The limitation of liability, however, does not relieve the lawyer of personal disciplinary liability under the BGFA/LLCA.
3. Lawyer invoicing methods
The hourly rate
This is the dominant invoicing method. The rate is agreed in the engagement letter, ideally differentiated by collaborator (partner, associate, trainee). Time sheets must be kept with precision, in increments of 6 minutes (one-tenth of an hour) or 15 minutes depending on the firm's practice. Example of a breakdown on a fee note:
| Date | Service | Duration | Rate | Amount (excl. VAT) |
|---|---|---|---|---|
| 12.03.2026 | Review of file and case law | 2.4 h | CHF 420 | CHF 1,008 |
| 14.03.2026 | Drafting conciliation petition | 3.1 h | CHF 420 | CHF 1,302 |
| 18.03.2026 | Conciliation hearing (Labour Court) | 1.8 h | CHF 420 | CHF 756 |
| 22.03.2026 | Correspondence with opposing party | 0.6 h | CHF 420 | CHF 252 |
| Total | 7.9 h | CHF 3,318 excl. VAT |
The flat fee per file
The flat fee applies to mandates whose scope is predictable: setting up an LLC, an amicable divorce agreement, review of an employment contract, uncontested estate. The amount is set in advance and covers a defined scope. Any service outside that scope must be the subject of a written addendum.
Contingency-based fees (pactum de palmario)
Switzerland allows contingency-based fees under strict conditions. Federal Supreme Court case law (ATF 135 III 259 and following) admits a success-related supplement (pactum de palmario) provided that:
- A base fee covering costs and a reasonable income is payable regardless of the outcome.
- The pure quota litis (fees only in the event of success) remains prohibited (art. 12 let. e BGFA/LLCA).
- The agreement is in writing, signed before the start of the mandate and understandable by the client.
Admitted example: CHF 300/h + 10% of the amount obtained above CHF 50,000. Prohibited example: "nothing if I lose, 30% if I win".
The advisory retainer
For a corporate clientele, the retainer reserves a monthly volume of hours (for example 10 hours at CHF 380/h, i.e. CHF 3,800 excl. VAT per month) at a preferential rate. Unused hours are either forfeited or carried over, depending on the agreement. This model offers financial visibility appreciated by CFOs and stabilises the firm's cash flow. The recurring nature also facilitates VAT reporting: see our practical guide to Swiss VAT declaration.
Percentage-based invoicing
In certain matters (estate partitions, liquidation of matrimonial regimes, real estate sales), cantonal practice admits remuneration calculated on the amount in dispute or on the transferred assets. The official Geneva tariff, for example, provides a regressive scale for estate liquidations. Using this method requires clear information to the client and a written agreement.
4. Advances and cost deposits
Requesting an advance at the outset
The lawyer is entitled (and, in practice, required) to request an advance at the start of the mandate. This advance covers upcoming work and foreseeable costs (court fees, expert appraisals, translations). It is credited to the client in the firm's accounts and cannot be treated as income until it has been invoiced.
Typical example: for a contractual dispute with expected fees of CHF 15,000, an initial advance of CHF 5,000 is requested against receipt, payable within 10 days.
Interim invoicing
On long mandates, interim notes (monthly or quarterly) help maintain cash flow and quickly detect payment difficulties. Each interim note details the services performed over the period and deducts the available balance of the advance.
The final statement
At the closing of the file, a final statement is drawn up:
- Total of services rendered (hours, flat fees, contingency-based fees).
- Disbursements and costs (court fees, certified copies, travel).
- Applicable VAT.
- Allocation of advances already paid.
- Balance due or to be refunded.
This statement must be sufficiently detailed to allow, where applicable, a moderation or taxation procedure before the competent cantonal authority.
5. Official tariffs, contractual rates and freedom of contract
No fixed mandatory tariff
For contractual fees, Switzerland applies freedom of contract. No mandatory scale is imposed: the lawyer and the client freely agree on the rate, within the limits of good faith (art. 2 CC) and protection against excessive commitments (art. 21 CO on lesion).
Official tariffs
Official tariffs apply in two main cases:
- Legal aid: the canton covers the fees of a lawyer appointed to an indigent litigant. Hourly rates are heavily reduced.
- Court-appointed counsel in criminal matters: appointment by the authority to assist an accused person.
SBA contractual tariffs
The SBA does not publish a binding tariff but issues recommendations and professional usages. Some cantonal bars (Geneva, Vaud) publish indicative tables that serve as benchmarks during taxation procedures. These scales do not bind the lawyer but may ground a judge's calculation in the event of moderation.
6. VAT for lawyers
Applicable rate
Since 1 January 2024, the standard VAT rate in Switzerland is 8.1%. Legal services are fully subject to it. For a general overview, see our Swiss VAT guide for freelancers.
Registration threshold
Mandatory VAT registration arises as soon as the annual turnover subject to VAT reaches CHF 100,000 (art. 10 MWSTG/LTVA). Below this threshold, the lawyer may opt for voluntary registration if it is advantageous (recovery of input VAT on office expenses).
Exempt services
Certain activities fall outside the scope of VAT: the role of arbitrator in arbitration proceedings may be exempt depending on the configuration, as may certain teaching activities. By contrast, legal advice, representation in court and the drafting of deeds are generally fully taxable.
Foreign clients
Services rendered to clients domiciled outside Switzerland are generally subject to the place-of-recipient principle (art. 8 MWSTG/LTVA). They are in principle exempt from Swiss VAT, but require documentary traceability (evidence of foreign domicile, correspondence). Within the European Union, the reverse charge mechanism requires the business client to declare local VAT itself. For reporting aspects, see our Swiss VAT declaration guide.
Worked example
Fee note to a Swiss client, services invoiced CHF 3,318 excl. VAT:
| Item | Amount |
|---|---|
| Fees excl. VAT | CHF 3,318.00 |
| Disbursements (court fees, copies) | CHF 142.00 |
| Subtotal excl. VAT | CHF 3,460.00 |
| VAT 8.1% | CHF 280.26 |
| Total incl. VAT | CHF 3,740.26 |
Disbursements passed through at cost (court fees) may, under certain conditions, be treated outside the scope of VAT. It is prudent to distinguish them clearly on the fee note.
7. Legal aid: official tariffs and procedure
How it works
Legal aid is provided for in the federal procedural codes (art. 117 CPC, art. 132 CPP) and supplemented by cantonal legislation. It allows a person with modest financial means to benefit from the free assistance of a lawyer.
Reduced hourly rate
The hourly rate for a court-appointed lawyer is generally between CHF 180 and CHF 220/h depending on the canton, with significant variations. Geneva applies CHF 200/h in practice; Vaud falls within the same range. This rate covers all services, including travel, with a few exceptions.
Application procedure
The application is filed by the client (or by the lawyer on their behalf) with the judicial authority seized. The grant decision sets the financial framework and the appointed counsel.
Payment and recovery
The state pays fees according to the taxed note at the conclusion of the file. The beneficiary in principle remains a debtor to the state: if their financial situation improves, the state may recover the amounts paid (cantonal time limit, sometimes 10 years).
8. Reminders and collection
Payment term and compliant invoice
The usual payment term in the profession is 30 days from receipt of the note. The fee note must meet the general requirements of a Swiss invoice: see our article on mandatory information on a Swiss invoice and the QR invoice guide.
Professional reminders
The tone of reminders reflects the profession: courtesy, firmness, traceability. A first amicable reminder at 15 days' delay, a second at 30 days mentioning default interest (5% per annum, art. 104 CO, unless otherwise agreed), and a written formal notice at 45-60 days before any enforcement proceedings. For a more general framework, see our article on managing late payments in Switzerland.
The lawyer's right of retention
The lawyer has a right of retention over the file's documents and the funds held for the client (art. 895 CC and FSC case law), as long as the fees have not been paid. This right must be exercised with measure: art. 12 BGFA/LLCA requires that the client's interests not be harmed, and retention must not compromise ongoing proceedings or a peremptory time limit.
Debt enforcement (LP)
In the event of persistent non-payment, debt enforcement proceedings (LP) are available. A debt collection request is filed with the Debt Enforcement Office at the debtor's domicile. The procedure follows the usual steps (order to pay, any objection, lifting of opposition, continuation of enforcement). For an overview, see our article on debt enforcement and reminders in Switzerland.
Moderation procedure
If the client contests the amount invoiced, most cantons provide for a moderation procedure before a taxation commission (Fee Taxation Commission in Geneva, for example) which rules on the reasonableness of the fees. The decision may be appealed.
9. Invoicing tools for lawyers
A lawyer's fee note combines several requirements: detailed time sheet, management of advances, VAT, QR invoice, payment tracking and 10-year retention (art. 958f CO). The options available are:
- Dedicated legal practice software (Winjur, Legal Tracker, Keyhouse, AnwaltsManager): comprehensive but costly, often oversized for a solo practice.
- General invoicing solutions adapted to the Swiss market: Tobill enables issuing compliant fee notes with QR invoices, managing 8.1% VAT, tracking advances and automatically chasing unpaid invoices.
- Accounting suites (Bexio, Banana) to be coupled with an external time sheet.
The right tool is the one that allows you to keep a reliable time sheet, produce a detailed fee note in a few clicks and retain the audit trail required by art. 70 MWSTG/LTVA.
10. Contracts and engagement letter
Before any invoicing, the engagement letter is the cornerstone document. It sets the mission, the rate, the advance payment arrangements, the termination procedure and confidentiality. For a reminder of good contractual practice applicable to freelancers, see our recommendations on contracts and legal documents for the Swiss freelancer.
FAQ — Invoicing by the Swiss independent lawyer
Is a lawyer required to issue a QR invoice?
Since 1 October 2022, the red and orange payment slips are no longer accepted. Any invoice sent with a pre-printed means of payment must use the QR invoice. For a fee note paid by free wire transfer, the QR remains strongly recommended to avoid reference errors.
Can the quota litis be practised in Switzerland?
No. Art. 12 let. e BGFA/LLCA prohibits any agreement by which the lawyer would waive all fees in the event of failure and receive a share of the outcome in the event of success. Only the pactum de palmario (base fee + success supplement) is admitted, under strict conditions.
What VAT rate applies to lawyers' fees?
The standard rate of 8.1% (in force since 1 January 2024) applies to all fees and to most disbursements. Pure disbursements re-invoiced at cost (court fees) may be treated outside the scope of VAT, subject to proper documentation.
From what turnover must I register for VAT?
Mandatory registration applies from CHF 100,000 of annual taxable turnover (art. 10 MWSTG/LTVA). Below this threshold, voluntary registration may be advantageous if you bear significant input VAT (rent, licences, suppliers).
Can a trainee lawyer invoice directly?
No. In practice, the trainee works under the responsibility of the training supervisor. Invoicing is issued by the qualified lawyer or by the firm, indicating the trainee's hours at a distinct rate.
How should unused advances be treated?
Advances received are not income until they are invoiced. They must appear in the liabilities side of the balance sheet as debt owed to the client. At the closing of the file, any unused balance is refunded to the client or allocated to another matter with written consent.
What is the deadline to contest a fee note?
The deadline varies by canton. In Geneva and Vaud, the moderation procedure is generally time-barred within one year of receipt of the note. Prudence requires issuing the final note promptly at the closing of the file and keeping proof of its communication.
Can a fee note be assigned to a collection agency?
Technically yes, but assignment raises questions of professional secrecy (art. 13 BGFA/LLCA). A full assignment of the file to a third party is to be avoided; the assignment of the monetary claim alone, without transmission of information covered by secrecy, is admissible subject to reservations.
Useful references
- Swiss Bar Association (SBA/FSA) — Code of ethics and official publications.
- Federal Act on the Free Movement of Lawyers (BGFA/LLCA) — Official text on admin.ch.
- Federal Tax Administration (FTA) — VAT Information 22 on legal services.
Rigorous invoicing protects the firm, the client and the mandate relationship. It is prepared from the engagement letter onwards, maintained day by day through the time sheet and closed with a detailed statement ready to be defended before a judge if necessary.