Acknowledgement of Debt in Switzerland: Template and Rules for a Client Who Pays Late

Your client admits owing you the money but can't pay right now? Get them to sign an acknowledgement of debt (Schuldanerkennung / reconnaissance de dette). In Switzerland, this signed document is an instrument for provisional setting aside of an objection (provisorische Rechtsöffnung / mainlevée provisoire) under Article 82 of the Debt Enforcement and Bankruptcy Act (SchKG / LP). It also interrupts limitation and puts the payment plan in black and white.

Below you'll find a Swiss template to copy, the 7 elements to include and what to do if the client still doesn't pay.

Take Léa, a freelance graphic designer in Lausanne (fictional example). Her CHF 4,800.00 invoice to a small limited company (SA) is two months overdue. The managing director calls her: "I acknowledge that we owe you this amount, but I can't pay it all now."

That's honest. Legally, it's also very thin: if the client lodges an objection (Rechtsvorschlag / opposition) to your debt enforcement (Betreibung / poursuite), a promise over the phone gives you no instrument to show the judge.

And most templates online don't follow Swiss law; French-language ones, for example, follow the French Code civil (the amount written in words and in figures). This guide gives you the Swiss version, written for an unpaid invoice, not for a loan between friends.

Key points

• Signed by the client, an acknowledgement of debt is an instrument for provisional setting aside (Article 82 SchKG). If the client objects to your debt enforcement, the judge sets the objection aside in summary proceedings, unless the debtor immediately shows credible grounds for a defence against the acknowledgement of debt.
• No notary, no stated reason required: a private written document is enough, and the reason for the debt may even be missing (Article 17 of the Code of Obligations, CO / OR). Include the invoice number anyway.
• A fixed amount in CHF, without reservation or condition, and due: a single phrase like "subject to…" and the document loses its force.
• Handwritten signature, or a qualified electronic signature with a qualified time stamp (Article 14 CO). A scan or an e-mail is not enough as an instrument.
• Limitation: the acknowledgement interrupts limitation (Article 135 CO) and, when made in a signed document, starts a new 10-year period according to the wording of Article 137 paragraph 2 CO.

What is an acknowledgement of debt under Swiss law?

An acknowledgement of debt is a signed document in which the debtor declares that they owe the creditor a specific sum of money, without reservation or condition. It is valid even without stating the reason for the debt (Article 17 CO) and, once signed, it lets you obtain provisional setting aside of an objection (Article 82 SchKG).

For you as a freelancer, the difference is very concrete. Your invoice is your document. The acknowledgement of debt is your client's document, with their signature. Here is what each situation gives you if you have to start debt enforcement and the client objects:

One nuance: a signed contract (for example an accepted and signed quote) can also, under certain conditions, serve as an instrument for provisional setting aside, if you prove you delivered the service. That is the subject of our guide on applying for setting aside after an objection. Still, the acknowledgement of debt remains the simplest document to enforce.

Why it's your best protection: provisional setting aside

Without an instrument, a client who objects forces you into a full civil lawsuit, with months of waiting and lawyer's fees. With a signed acknowledgement, you file an application for provisional setting aside, which the judge decides in summary proceedings (Article 251 CPC), on the documents. Under Article 82 SchKG, the judge grants it unless the debtor immediately shows credible grounds for a defence against the acknowledgement of debt: it is up to your client to show, with documents, that they paid or that the debt doesn't exist.

The 7 elements of an acknowledgement of debt that holds up in court

The Federal Supreme Court sums up the test like this: a document signed by the debtor (or their representative) that expresses their will to pay the creditor, without reservation or condition, a sum of money that is fixed or easy to determine, and due. The judge also checks the "three identities": the creditor, the debtor and the claim in the document must match those in the debt enforcement. In practice, your acknowledgement of debt must contain:

1. The creditor, exactly as they will appear in the debt enforcement request: your name or your sole proprietorship (Einzelfirma / raison individuelle), with your UID number if you are registered.
2. The debtor: name or company name as in the commercial register, address, UID number for a company, and the name of the person signing on its behalf.
3. The exact amount in CHF, or an amount that is easy to determine thanks to a clearly referenced invoice.
4. The will to pay without reservation or condition: this is the sentence that carries all the legal weight.
5. The due date: one payment date, or the date of each instalment.
6. The reference to the invoice: legally optional (Article 17 CO), but it links the document to your claim and cuts short any "I never ordered that".
7. The debtor's handwritten signature, with place and date (the date is not a condition of validity, but it matters for limitation and for the due dates).

Does the creditor need to sign too? Their signature is not what creates the instrument, since it's the debtor's commitment that counts. Sign anyway: it shows that both sides accepted the payment plan.

What makes an acknowledgement of debt unusable

These mistakes are typical of home-made documents:

• A reservation or a condition: "subject to delivery of the final files", "if our own client pays us first". The judge can no longer read an unconditional will to pay.
• A missing or vague amount: "the balance due" with no figure and no referenced invoice.
• A signatory without authority: a project manager or an assistant who has neither signing authority in the commercial register nor a written power of attorney for the company.
• A different creditor from the one in the debt enforcement, for example an acknowledgement in the name of your GmbH (Sàrl) while the invoice and the debt enforcement are in your personal name (or the other way round).
• A plain e-mail or WhatsApp message instead of a signature (see below).
• A service that is still disputed, mentioned in the document as "to be corrected": you are handing the client their defence.

Picture Marc, a self-employed electrician in Sion (fictional example). His client, a renovation GmbH (Sàrl), owes him CHF 7,350.00. The site manager signs an acknowledgement of debt on the building site. While preparing his debt enforcement, Marc checks the company's entry on zefix.ch: only the managing director has signing authority.

He sends the document back, and the managing director signs it a week later. Without that two-minute check, Marc would have handed the client an easy argument against setting aside.

Want to avoid getting this far next time? Clear invoices with a QR code and a precise due date are your first protection. Create a compliant QR-bill with Magic Heidi, it's free to start.

Acknowledgement of debt template (Switzerland) to copy

Here is the acknowledgement of debt template for Switzerland, written for an unpaid invoice. Replace the fields in square brackets. No need to hunt for a free PDF: copy this text into Word or Pages, fill it in, then save it as a PDF to print and have it signed by hand. Choose variant A (one payment) or variant B (payment plan) and delete the other.

Debt enforcement offices and courts work in the canton's official language (German, French or Italian), so a version in that language avoids a request for translation.

ACKNOWLEDGEMENT OF DEBT

Creditor
[First name Last name / sole proprietorship, exactly as on the invoice]
[Address] – [UID no. CHE-xxx.xxx.xxx, if registered]

Debtor
[First name Last name / company name as in the commercial register]
[Address] – [UID no., for a company]
represented by [First name Last name, position, signing authority as in the commercial register;
               for joint signature by two, both signatories]

1. Acknowledgement
The debtor acknowledges owing the creditor, without reservation or condition,
the sum of CHF [4,800.00] [VAT included, if the creditor is registered for VAT].

2. Origin of the debt
This sum corresponds to invoice no. [2026-0142] of [01.09.2026]
for [description of services], services delivered and accepted.

3. Due date / payment plan
[Variant A] The sum is payable no later than [31.12.2026].
[Variant B] The creditor grants a payment extension. The sum acknowledged
in clause 1 remains owed in full and is payable in the following instalments:
  – CHF [1,200.00] no later than [30.11.2026]
  – CHF [1,200.00] no later than [31.12.2026]
  – CHF [1,200.00] no later than [31.01.2027]
  – CHF [1,200.00] no later than [28.02.2027]
If an instalment is not paid within [10] days of its date,
the entire balance becomes due immediately.

4. Interest
In case of late payment, default interest of 5% per year is owed on each
amount that has fallen due (Article 104 CO).

5. Payment
By bank transfer to IBAN [CHxx xxxx xxxx xxxx xxxx x], quoting
the reference of the corresponding QR-bill [or: invoice no. 2026-0142].

Made in two copies in [place], on [date].

The debtor: ____________________   The creditor: ____________________
(handwritten signature)            (handwritten signature)

Three practical tips before you send it:

• Two originals: one for the client, one for you. Keep the paper original, not just a photo. The judge deciding on setting aside works from the documents.
• Don't touch clause 1: "acknowledges owing… without reservation or condition… the sum of CHF…". That is exactly what the judge looks for. The plan in variant B grants a payment extension; it puts no condition on the debt.
• Date it: the date matters for limitation and for calculating the due dates.

Clause 4 uses the statutory rate of 5% default interest. Because the dates are fixed, the client is in default (Verzug / demeure) as soon as they miss a due date, without a prior reminder (Article 102 paragraph 2 CO).

The acceleration clause (Verfallklausel / clause de déchéance) is deliberately short here. To negotiate the instalments and word the acceleration clause in detail, read our guide to agreeing an instalment plan.

A word of caution: how a judge deciding on setting aside treats an acceleration clause (who has to prove the late payment, who has to prove payment) depends on the wording and the case. We can't promise you an outcome. Word the clause unambiguously and keep a dated record of each missed instalment, for example a written reminder.

Signature: handwritten, electronic or by e-mail?

This is the point not to miss. Article 14 CO is clear: the signature must be written by hand by the person who takes on the obligation.

The exception that matters here: a qualified electronic signature with a qualified electronic time stamp is equivalent to a handwritten signature (Article 14 paragraph 2bis CO).

In practice, here's how to sort it out:

• Paper signed by hand: the safe route. Send two copies by post with a reply envelope, or go and have them signed in person.
• Qualified electronic signature (QES, via a recognised provider): equivalent to a handwritten one, if your client has one.
• "Simple" signature (an image pasted into a PDF, a ticked box, a scan): not equivalent to a handwritten signature. As an instrument for setting aside, it's risky.
• E-mail or WhatsApp: not a signature within the meaning of Article 14 CO, so not a reliable instrument for setting aside.

That doesn't make an e-mail useless: an informal admission by the client ("yes, I know I owe you the CHF 2,900.00") or a part payment still interrupts limitation (Article 135 no. 1 CO). Keep it, but if the client objects, it generally won't spare you a lawsuit.

Take Sophie, a freelance translator in Fribourg (fictional example). Her client tells her by e-mail that he acknowledges owing CHF 2,900.00 and will pay in three instalments. Sophie simply replies "agreed".

After the first payment, nothing more. Her e-mail proves the admission, but it is not an instrument for setting aside. Had she sent him the template above to sign that same day, she would have an instrument in hand today.

Acknowledgement of debt and limitation: the new 10-year period

This document also affects limitation, an advantage few templates mention.

It interrupts limitation. Under Article 135 no. 1 CO, limitation is interrupted when the debtor acknowledges the debt, in particular by paying interest or instalments. Each instalment paid under your plan is therefore an acknowledgement too.

It starts a new period. After the interruption, a new limitation period begins (Article 137 paragraph 1 CO). And under Article 137 paragraph 2 CO, if the debt was acknowledged in a signed document, the new period is "always" ten years.

Why does this matter to you? Some freelancers' claims become time-barred after five years (Article 128 no. 3 CO: in particular work by craftspeople, medical care, and the professional services of lawyers and notaries). Most others already become time-barred after ten years (Article 127 CO).

Read literally, Article 137 paragraph 2 CO restarts these five-year claims for ten years from the signing of such a document. If it really matters in your case (an old invoice, a large amount), have a lawyer confirm this reading.

For the basic periods and what does not interrupt limitation (a simple reminder, for example), see our article on invoice limitation periods.

After signing: one QR-bill per instalment in Magic Heidi

The document is signed. Now you need to collect, instalment by instalment, without losing track.

Watch out for double counting Your original invoice (CHF 4,800.00 in Léa's example) has already been issued and recorded. If you also create four instalment invoices of CHF 1,200.00, your invoices add up to CHF 9,600.00 instead of CHF 4,800.00: your revenue, and your VAT if you are registered, may be counted twice. Choose one of the two methods below, never both at once.

Method A: one QR-bill per instalment

1. Cancel the original invoice with a credit note for the same amount in Magic Heidi. The credit note is linked to the original invoice and brings its amount down to zero.
2. Create the first instalment invoice of CHF 1,200.00, with a clear note: "Instalment 1/4 under the acknowledgement of debt of date, original invoice no. 2026-0142".
3. Copy the invoice for the next instalment: the copy keeps the content with a date moved one month later, which fits a monthly plan. Adjust the note ("2/4") and check the date.
4. Mark each invoice as paid as soon as the money arrives. Instalments still awaiting payment stay visible in your invoice list, with their date: the missing one stands out.

The advantage: each instalment has its own QR-bill with the exact amount and its own reference. The client just has to scan it. If you are registered for VAT, the credit note and the new invoices may fall into different VAT reporting periods: check with your fiduciary if you're unsure.

Method B: part payments on the original invoice

You keep the original invoice as it is and record each payment from the client as a part payment on that invoice (the client transfers each agreed amount quoting the invoice number). Magic Heidi shows the amount already paid against the total, and the remaining balance. No credit note, no new invoice, no risk of double counting. It's the simplest method when the original invoice is already in your books.

Magic Heidi has no automatic "payment plan" feature: you stay in control of each instalment, with the normal invoicing tools.

Manage your instalments without a spreadsheet on the side. With the Swiss invoicing software Magic Heidi, you create your QR-bills, credit notes and reminders in one place. Try it for free.

And if an instalment is missed? Send a short, dated payment reminder, state in writing that the acceleration clause applies and the balance is due, then move on to debt enforcement.

If the client still doesn't pay: debt enforcement and provisional setting aside

With a signed acknowledgement of debt, the next steps are clearly marked out:

1. Debt enforcement request to the debt enforcement office (Betreibungsamt / office des poursuites) at the debtor's domicile or registered office. For a claim above CHF 1,000 up to CHF 10,000, the fee for the payment order (Zahlungsbefehl / commandement de payer) is CHF 60, plus CHF 7 per service attempt (Article 16 of the fee ordinance, GebV SchKG / OELP).
2. Objection: the client can object orally or in writing, when the payment order is served or within 10 days (Article 74 SchKG).
3. Application for provisional setting aside to the court, with the signed original of the acknowledgement of debt. For a value above CHF 1,000 up to CHF 10,000, the fee is CHF 50 to CHF 300 (Article 48 GebV SchKG).
4. Action disputing the debt (Aberkennungsklage / action en libération de dette): after provisional setting aside, the debtor has 20 days to bring an action (Article 83 paragraph 2 SchKG). If they don't, the setting aside becomes definitive.
5. Continuation of debt enforcement: the right to request it expires one year after service of the payment order; this period does not run during the setting-aside proceedings (Article 88 paragraph 2 SchKG).

You advance the debt enforcement costs, but the law puts them on the debtor (Article 68 SchKG). The judge allocates the costs of the setting-aside proceedings, generally to the losing party.

The detailed procedure, step by step, is in our guide to provisional setting aside after an objection.

For filing the request itself, see how to start debt enforcement.

Back to Léa (fictional example). Her client pays the first two instalments of CHF 1,200.00, then nothing more. Ten days after the third due date, Léa reminds him in writing of the unpaid instalment of CHF 1,200.00.

No reply: she requests debt enforcement for that instalment, which has fallen due, and the client objects. Léa files her application for provisional setting aside with the signed original. She doesn't rely on the acceleration clause: its effect in court depends on the wording and the case.

The client produces no proof of payment, and the setting aside is granted. She advanced CHF 60 for the payment order (claim of CHF 1,200.00), plus the service costs and the court fee; since the client loses, these costs are charged to him. If the last instalment also goes unpaid, she can proceed the same way.

And what if your client doesn't acknowledge anything at all? Then this document isn't the right step. Start with a firm reminder, then a formal notice for an unpaid invoice, and prepare for debt enforcement without an instrument.

Acknowledgement of debt: French, Québec and Swiss templates

The free templates that top Google in French are often from France or Québec. They aren't wrong, they simply answer to a different law.

Québec templates fall under the Civil Code of Québec and don't know provisional setting aside either. For a Swiss claim, use a Swiss template.

Conclusion: get it signed before the delay sets in

An acknowledgement of debt is one page to fill in and one signature to obtain. In return, you go from a promise over the phone to an instrument for provisional setting aside.

If your client called you this week asking for more time, send them the template today. Clients acting in good faith sign without fuss, and those who refuse tell you something useful.

General information, not legal advice. For a large amount or a disputed claim, consult a lawyer or a legal advice service. Sources: SchKG, CO, CPC and GebV SchKG on fedlex.admin.ch; Federal Supreme Court judgments 5A_65/2020 and 5A_227/2021. Updated: November 2026.