Financial reporting & annual accounts
Annual financial statements under the Swiss Code of Obligations, Swiss GAAP FER and IFRS; group consolidation; tax returns, budgets and forecasts delivered accurately and on time.
Founder & Managing Director
Karim Manga
Swiss finance professional · Business economist
More than thirty years in finance and accounting — as head of finance, CFO and member of executive management, as mandate accountant and board member, and since 2022 as an independent fiduciary. Karim Manga founded Mangas Circles to offer that seniority directly to entrepreneurs and international private clients.
- Experience
- 30+ years in finance & accounting
- Standards
- Swiss CO · Swiss GAAP FER · IFRS
- Languages
- German · French · English · Italian
- Based in
- Unterägeri, Canton of Zug
A personal word
Fiduciary work deserves a senior hand.
For most of my career I sat on the other side of the table — as the head of finance who relied on external accountants, auditors and tax advisers to be precise, punctual and candid. I learned what makes such a relationship valuable: a partner who understands the whole business, who anticipates rather than reacts, and who is personally accountable for the numbers.
That is the standard I set for Mangas Circles. Every mandate is led by me. You will not be handed to a junior team, and you will never be surprised by a fee or a deadline. Where a matter requires a notary, a tax lawyer or a licensed trustee, I coordinate the specialist so that you keep one point of contact.
I look forward to a first conversation — in Zug, by telephone or by video, and in whichever of our four languages you prefer.
Karim Manga
Expertise
Where three decades of practice make the difference.
Competence built inside operating companies, insurers, groups and fiduciary firms — and applied today to the mandates of Mangas Circles.
Internal control, compliance & risk
Design and implementation of internal control systems, compliance frameworks and risk management — including reporting to national supervisory authorities in the insurance sector.
VAT, payroll & social insurance
Swiss and cross-border VAT settlements, payroll administration, social-insurance declarations and official filings for companies of every size.
Building and leading finance functions
Establishing, reorganising and leading finance departments; member of executive management and deputy CEO in a Swiss health insurer; CFO and controller mandates for SMEs.
Corporate transactions & restructuring
Company formations, conversions of legal form, relocations of registered office from the EU to Switzerland, integrations and due-diligence documentation for M&A.
Finance systems & digitalisation
Introduction of ERP and accounting systems (SAP R/3 and Business One, Sage, Abacus and others) and the development of calculation tools that measurably reduce manual work.
Career
A career spent in the finance function.
Selected stations — from group controller to CFO, from mandate accountant to independent fiduciary.
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Since 2022
Founder & Managing Director, Mangas Circles GmbH
Independent fiduciary for SMEs from formation onwards: annual accounts, tax and VAT returns, payroll and social insurance, corporate administration, relocation of companies to Switzerland, board mandates, CFO and controller mandates.
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2021 – 2022
Mandate Lead Fiduciary & Managing Director, fiduciary firms in Herisau and Zurich
Client accounting including annual accounts and tax returns, general business advisory, staff leadership.
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2015 – 2020
CFO, member of executive management and deputy CEO, Swiss health and accident insurer, Zurich
Annual accounts under the Code of Obligations and Swiss GAAP FER 41, reporting to national authorities, premium calculation, introduction of internal control, compliance and risk management.
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2006 – 2015
Head of Finance & Controlling / senior accounting roles, Zug, Zurich and Bern
Group accounting and IFRS/CO consolidation across Switzerland, Germany, Italy and Belgium; due-diligence and M&A documentation; introduction of internal control systems and SAP Business One; conversion of a company to an AG.
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2000 – 2006
Finance and accounting positions
Foundations in bookkeeping, financial accounting and payroll in various Swiss companies.
Qualifications
Education and professional standards.
- Business Economist (Betriebsökonom BVS) & Bachelor of ArtsBSV Business School, Zurich — in progress since 2025
- Business Economist HWVInstitut Mössinger, Zurich — 1996 to 1999
- Commercial apprenticeship (Kaufmännischer Angestellter)Fribourg — 1989 to 1992
How I work
Three commitments to every client.
Personal accountability
I lead every mandate myself and sign what I deliver. You always know who is responsible.
Candour
You receive a clear opinion — including when the answer is not the one you hoped for. Good decisions need honest numbers.
Transparency
A written engagement letter, a defined scope and agreed fees before work begins. No surprises.
Begin with a confidential conversation.
The first consultation is complimentary and without obligation — in person in Unterägeri, by telephone or by video.