Founded on a clean close.
Two partners, nine staff, one standard: books that reconcile, filings that arrive early, and advice you can hold us to in writing.
Small by choice, precise by habit.
Markus Brunner opened the practice in 1998 with a single conviction: a small business deserves the same discipline in its books as a listed company — without the invoice surprises. Esther Frei joined as partner in 2011 and brought the audit rigour that still shapes our month-end checklist today.
We cap the practice at around 350 mandates on purpose. Every client is assigned a named bookkeeper and a named partner, and both of them know your file — not a ticket system.

Markus Brunner opens a one-man fiduciary office above a bakery on Baarerstrasse. First client: the bakery.
Admission to EXPERTsuisse. The month-end checklist is formalised — 41 points, still in use.
Esther Frei joins as partner from a Big Four audit practice. The firm becomes Brunner & Frei.
Fully digital receipt intake. The paper archive stops growing; the standards do not change.
The 340th active mandate — and the 26th consecutive year without a missed filing deadline.

Markus Brunner
Founding partner · Tax and advisory
Swiss certified fiduciary expert. 27 years of Zug tax practice; has never lost an objection he recommended filing.
+41 41 512 44 11

Esther Frei
Partner · Accounting and annual accounts
Swiss certified public accountant, ex-Big Four audit. Owns the 41-point close checklist and enforces it kindly.
+41 41 512 44 12

Daniel Odermatt
Payroll lead
HR fiduciary with federal diploma. Runs 1,400 payslips a month and answers withholding-tax questions from memory.
+41 41 512 44 15

Lucia Steiner
VAT and cross-border
Fiduciary with federal certificate, VAT specialisation. Handles every FTA audit the practice has faced since 2018 — all closed without penalty.
+41 41 512 44 17
Meet the partner who will sign your file.
The first consultation is with Markus or Esther — never a sales representative, because we do not employ any.