About

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.

The firm

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.

Tidy accounting office desk with documents
The Baarerstrasse office — every file in its place since 1998.
Ledger of the firm
1998

Markus Brunner opens a one-man fiduciary office above a bakery on Baarerstrasse. First client: the bakery.

2004

Admission to EXPERTsuisse. The month-end checklist is formalised — 41 points, still in use.

2011

Esther Frei joins as partner from a Big Four audit practice. The firm becomes Brunner & Frei.

2019

Fully digital receipt intake. The paper archive stops growing; the standards do not change.

2024

The 340th active mandate — and the 26th consecutive year without a missed filing deadline.

Partners and team
Portrait of senior male accountant in his fifties

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

Portrait of professional woman in her forties

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

Portrait of male payroll specialist in his thirties

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

Portrait of female VAT specialist in her thirties

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

Member EXPERTsuisseMember Treuhand SuisseCertified fiduciary expertsProfessional liability CHF 5MData hosted in Switzerland

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.

Brunner & Frei

Baarerstrasse 82, 6300 Zug

+41 41 512 44 10

mail@brunnerfrei.ch

Office hours

Mon–Fri 08.00–12.00

Mon–Fri 13.30–17.30

Saturday by appointment

© 2026 Brunner & Frei Treuhand AG · CHE-108.114.332 · Member of EXPERTsuisse

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