Is it legal to ask about gaps in employment or reasons for leaving past roles?

Yes, in Switzerland it is standard and legal to ask why a candidate left a role or has employment gaps. Frame it as 'Tell me about your move from X to Y' rather than accusatory. Avoid asking about health, family circumstances, or military service as reasons for gaps—those touch on protected grounds. A lawyer in your canton can advise on specific edge cases.

Can I ask about salary expectations or past salary?

Yes, you can ask salary expectations for the role ('What salary range are you looking for?'). Asking what they earned previously is legal in Switzerland, but increasingly seen as poor practice—it perpetuates wage gaps. Better to set a market-based range first, then ask if they're interested. Some cantons have equal-pay laws worth reviewing.

Should I ask whether they hold Swiss residency or a work permit?

You can ask about the right to work in Switzerland. Do not ask about nationality, origin, or religious affiliation. If a role requires specific residency, you can state that as a job requirement upfront. If in doubt, your lawyer or HR advisor should vet your recruitment practices.

Interview Questions for a Financial Controller

When hiring a Financial Controller for your Swiss SME, you need questions that assess both technical accounting skills and practical experience with Swiss regulatory frameworks—VAT reporting, payroll, canton-level compliance. This guide groups questions by competency: technical accounting knowledge, Swiss tax and compliance familiarity, systems and process management, and communication under pressure. For each question, we show what a strong answer looks like versus a weak one, and flag questions that carry legal or reputational risk in Switzerland.

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A Financial Controller in a Swiss SME handles month-end closings, VAT declarations, payroll compliance, and often manages the accounting software. They sit between your operations and your auditor. Hiring the wrong person costs time, compliance risk, and money.

These questions are designed for a 60–80% Pensum role in a canton-neutral context. Adapt location-specific questions (like cantonal tax office relationships) to your own canton. Always confirm questions with your lawyer if you operate across multiple cantons or employ foreign nationals.

Technical Accounting & Close Process

Ask questions that reveal whether the candidate has actually closed books monthly, not just performed routine data entry. Listen for detail about reconciliations, accrual entries, and how they handle discrepancies.

A strong answer includes specific tools (Excel pivot tables, accounting software), a structured sequence (bank rec first, then accruals, then consolidation), and evidence of independence—they caught an error their manager missed, or they redesigned a monthly checklist.

Walk me through your last month-end close. What took longest, and what would you do differently? (Tests real experience, not theory. Weak answers are vague or blame others.)
Tell me about a time you found a material discrepancy in the accounts. How did you investigate and resolve it? (Tests diligence and problem-solving. Weak: 'I reported it to my manager and they handled it.')
How do you approach a balance sheet account you don't recognise? (Tests curiosity and systems knowledge. Weak: waiting for someone else to explain it.)
Describe your experience with multi-entity or multi-currency consolidation. (Tests scope. Weak: 'I've only worked in single entities.' Not disqualifying if the role doesn't need it, but honest.)
What accounting software have you used, and how have you customised reports or workflows? (Tests technical depth. Weak: 'I just use what I'm told to use.')

Swiss Tax, VAT & Regulatory Compliance

Switzerland's VAT (Mehrwertsteuer/TVA/IVA) system, cantonal tax office relationships, and Quellensteuer obligations are non-negotiable. A controller must know the calendar and the rules, or at least know when to escalate to a tax advisor.

Strong answers show familiarity with Swiss filing deadlines, knowledge of which canton rules differ, and realistic relationships with external advisors. Weak answers suggest the person relied wholly on someone else or hasn't worked in Switzerland.

What is your experience with Swiss VAT returns? At what Satz rate(s) have you worked, and how do you verify input tax recovery? (Tests Swiss-specific knowledge. Weak: 'I've done VAT in other countries, so I'll pick it up.' Switzerland's system differs.)
Tell me about your experience with Quellensteuer—when do you encounter it, and who usually handles it in your workplace? (Tests awareness. Weak: blank stare or confusion with withholding tax elsewhere.)
How do you stay aware of cantonal compliance deadlines, and what's your relationship with your external auditor or tax advisor? (Tests diligence and humility. Weak: 'My manager handles that' or 'I ignore it until they call.')
Have you filed a Swiss tax return (Steuererklärung) or worked with the tax office directly? Describe the experience. (Tests Swiss footprint. Not disqualifying if new to Switzerland, but matters for senior roles.)

Systems, Process & Communication Under Pressure

A Financial Controller must manage accounting software, often manage internal users, explain numbers to non-financial colleagues, and keep calm during audits or deadline crunches. These questions reveal emotional stability, technical bandwidth, and stakeholder skills.

Strong answers show examples of teaching finance concepts to non-accountants, documenting processes, and handling tight deadlines without drama. Weak answers shift blame, avoid detail, or imply the candidate expects perfection from systems or staff.

Tell me about a time you had to explain a financial result or policy to someone with no accounting background. How did you make it clear? (Tests communication. Weak: 'I just sent them the numbers.' Good: 'I used a one-page summary and a call to answer questions.')
Describe a process you've documented or automated in your current role. Why did you choose that process, and what was the outcome? (Tests initiative and pragmatism. Weak: 'Nothing yet, too busy.' Good: specific example with measurable impact.)
How do you handle a situation where a manager disagrees with how you've recorded a transaction? (Tests integrity and diplomacy. Weak: 'I do what they say.' Risky: 'I've been in arguments with my boss.' Good: 'I explain the rule, listen to their concern, and escalate to the auditor if needed.')
Tell me about your last external audit. Were there any findings, and how did you respond? (Tests audit experience and learning. Weak: 'I don't remember' or 'There were findings but not my fault.' Good: specific finding and corrective action.)

Frequently asked questions

Is it legal to ask about gaps in employment or reasons for leaving past roles?: Yes, in Switzerland it is standard and legal to ask why a candidate left a role or has employment gaps. Frame it as 'Tell me about your move from X to Y' rather than accusatory. Avoid asking about health, family circumstances, or military service as reasons for gaps—those touch on protected grounds. A lawyer in your canton can advise on specific edge cases.
Can I ask about salary expectations or past salary?: Yes, you can ask salary expectations for the role ('What salary range are you looking for?'). Asking what they earned previously is legal in Switzerland, but increasingly seen as poor practice—it perpetuates wage gaps. Better to set a market-based range first, then ask if they're interested. Some cantons have equal-pay laws worth reviewing.
Should I ask whether they hold Swiss residency or a work permit?: You can ask about the right to work in Switzerland. Do not ask about nationality, origin, or religious affiliation. If a role requires specific residency, you can state that as a job requirement upfront. If in doubt, your lawyer or HR advisor should vet your recruitment practices.

General information for Swiss employers, not legal advice. Have a lawyer confirm anything with legal consequences.