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2026 Statistics

Key Facts: Baumeister/in HFP Exam

540 min

Official assessment time

SBV Prüfungsordnung

Grade 4.0

Minimum pass grade (1.0-6.0 scale)

SBV Prüfungsordnung

CHF 5,000

Official first-attempt fee

SBV fee schedule

SIA 262 / 267

Core structural engineering norms

SIA Norms

Three examination parts totalling 660 minutes; the overall grade and every part must reach 4.0. These practice questions are an English-language MCQ study adaptation covering enterprise management, construction law and procurement, construction technology and site leadership — not a simulation of the official written and oral examination.

Sample Baumeister/in HFP Practice Questions

Try these sample questions to test your Baumeister/in HFP exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under Art. 716a Para. 1 of the Swiss Code of Obligations (OR), which of the following executive responsibilities of the Board of Directors (Verwaltungsrat) of a construction enterprise (Bauunternehmung AG) is strictly inalienable and non-transferable (unübertragbar und unentziehbar)?
A.The ultimate direction of the company and issuance of the necessary directives (Oberleitung der Gesellschaft)
B.The direct daily supervision of site construction managers (Bauführer) and foremen on individual construction sites
C.The operational negotiation of supplier discounts and material purchase contracts for daily concrete orders
D.The technical calculation and submission of individual standard NPK tender bids below CHF 100,000
Explanation: Art. 716a Para. 1 Ziff. 1 OR establishes that the ultimate management and direction of the company (Oberleitung der Gesellschaft) is an inalienable and non-delegable duty of the Board of Directors. The Board must define corporate strategy, organizational structure, accounting/financial controlling principles, and supervisory oversight. Operational site leadership, procurement negotiations, and minor tender calculations are executive management tasks that can and should be delegated.
2A Swiss construction AG has a fully paid-in share capital (Aktienkapital) of CHF 2,000,000 and statutory legal reserves (gesetzliche Gewinn- und Kapitalreserven) of CHF 600,000. At the financial year-end closing, the audited balance sheet shows accumulated operating losses of CHF 1,400,000, reducing reported net equity (Eigenkapital) to CHF 1,200,000. Under revised Swiss corporate law (Art. 725a OR), what is the legal status and mandatory obligation of the Board of Directors?
A.The company is immediately overindebted (Überschuldung); the Board must notify the bankruptcy judge (Konkursrichter) within 10 days
B.There is a statutory capital loss (Kapitalverlust); the Board must convene a General Meeting without delay and propose financial restructuring measures
C.The net equity is sufficient because it exceeds CHF 1,000,000; the Board has no statutory disclosure or restructuring obligations
D.The Board must immediately convert the entire share capital into non-voting participation certificates (Partizipationsscheine)
Explanation: Under Art. 725a OR, a capital loss occurs when the company's net equity falls below half of the sum of the share capital and statutory legal reserves. Here, 50% of (CHF 2,000,000 + CHF 600,000) = CHF 1,300,000. Since actual net equity is CHF 1,200,000, a statutory capital loss exists, requiring the Board of Directors to immediately convene an extraordinary General Meeting (Generalversammlung) and propose financial rehabilitation measures (Sanierungsmassnahmen).
3Under the Swiss Code of Obligations (Art. 958c OR) and Swiss commercial accounting practice, what is the primary prerequisite for applying the Percentage of Completion Method (POCM) rather than the Completed Contract Method (CCM) to recognize revenue on long-term multi-year construction projects (langfristige Fertigungsaufträge)?
A.A binding contract exists, total project costs and revenues can be reliably measured, and the stage of completion can be verified with high certainty
B.The construction company must be listed on the SIX Swiss Exchange and have annual revenues exceeding CHF 100,000,000
C.The client must have deposited 100% of the total contract sum in a blocked Swiss escrow account prior to ground-breaking
D.The cantonal commercial register and tax administration must grant joint advance written permission for each individual contract
Explanation: Under Swiss accounting standards (including Swiss GAAP FER 22 and OR Art. 958c principles), POCM requires: (1) a legally enforceable contract, (2) reliable determination of contract revenues and contract costs, (3) a clear method to measure the progress of completion (e.g. Cost-to-Cost), and (4) high probability of economic benefit inflow. If these conditions are not met, the conservative Completed Contract Method (CCM) must be used.
4A Baumeister enterprise owns a fleet of crawler excavators and heavy dump trucks with a historical acquisition cost of CHF 6,000,000 and an estimated fair market value of CHF 3,200,000. In the statutory commercial balance sheet under Art. 960a OR, the fleet has been depreciated down to a symbolic book value of CHF 1. What are the legal implications regarding hidden reserves (stille Reserven) under Art. 959c and 960e OR?
A.The formation of hidden reserves on plant and equipment is strictly illegal under Swiss OR and triggers immediate tax penalties for fraudulent accounting
B.The company must revalue the fleet to fair market value on the balance sheet and pay a 35% federal withholding tax (Verrechnungssteuer) immediately
C.The hidden reserves of CHF 3,200,000 are legally permissible under Swiss OR, but if their net dissolution materially improves reported annual profit, it must be disclosed in the notes (Anhang)
D.The hidden reserves must be credited to a special blocked bank account under the joint control of the cantonal labor inspectorate
Explanation: Under Swiss commercial law (Art. 960e Para. 3 OR), enterprises may create hidden reserves by accelerated depreciation to ensure the continuous prosperity of the company. However, under Art. 959c Para. 1 Ziff. 3 OR, if the net dissolution of hidden reserves materially improves the presented financial result, the total amount of such net dissolution must be disclosed in the statutory notes (Anhang).
5According to the SBV machine cost calculation guidelines (Maschinenkostenberechnung des Schweizerischen Baumeisterverbands), which formula correctly captures the total hourly operational machine cost (Maschinenkosten pro Betriebsstunde) for a 20-tonne hydraulic excavator excluding the machine operator?
A.(Total acquisition cost / 100) + daily diesel consumption in liters multiplied by the statutory minimum wage
B.Total purchase price divided by the total number of calendar days in the year plus 8.1% Swiss VAT
C.Direct diesel fuel costs multiplied by the overhead markup factor (Geschäftsgemeinkostenzuschlag) of 1.25
D.(Annual depreciation + imputed interest + insurance/tax) / annual operating hours + (repair & maintenance + fuel & lubricants) per operating hour
Explanation: Under the standard SBV cost scheme, total machine hourly costs consist of fixed capital costs (time-dependent: Abschreibung, kalkulatorische Zinsen, Unterbringung/Versicherung divided by annual operating hours) plus variable operational costs (performance-dependent: Reparatur- und Unterhaltskosten, Betriebsstoffe wie Diesel und Schmiermittel per operating hour). Operator wages are calculated separately as Kalkulationslohn.
6A mid-sized Swiss construction enterprise operates two primary profit centers: Structural Building (Hochbau) and Civil Infrastructure (Tiefbau). Hochbau generates revenue of CHF 18,000,000 with direct project costs (Einzelkosten) of CHF 13,500,000 and dedicated division overhead (Spartengemeinkosten) of CHF 1,500,000. Tiefbau generates revenue of CHF 12,000,000 with direct project costs of CHF 8,000,000 and dedicated division overhead of CHF 1,200,000. Central corporate overhead (Unternehmensgemeinkosten) is CHF 3,000,000. What is the Contribution Margin II (Deckungsbeitrag II) of Hochbau and Tiefbau respectively, and what is the overall net corporate operating profit (Betriebsergebnis)?
A.Hochbau DB II = CHF 4,500,000; Tiefbau DB II = CHF 4,000,000; Operating Profit = CHF 5,500,000
B.Hochbau DB II = CHF 3,000,000; Tiefbau DB II = CHF 2,800,000; Operating Profit = CHF 2,800,000
C.Hochbau DB II = CHF 1,500,000; Tiefbau DB II = CHF 1,600,000; Operating Profit = CHF 100,000
D.Hochbau DB II = CHF 3,000,000; Tiefbau DB II = CHF 4,000,000; Operating Profit = CHF 4,000,000
Explanation: Contribution Margin I (DB I) = Revenue - Direct Costs (Hochbau DB I = 18M - 13.5M = CHF 4.5M; Tiefbau DB I = 12M - 8M = CHF 4.0M). Contribution Margin II (DB II) = DB I - Division Overhead (Hochbau DB II = 4.5M - 1.5M = CHF 3.0M; Tiefbau DB II = 4.0M - 1.2M = CHF 2.8M). Total DB II = 3.0M + 2.8M = CHF 5.8M. Net Operating Profit = Total DB II - Central Overhead = 5.8M - 3.0M = CHF 2,800,000.
7A general contractor firm (GU) in Zurich has annual credit sales of CHF 48,000,000. Trade receivables (Debitoren) on average stand at CHF 8,000,000, while trade payables to subcontractors and suppliers (Kreditoren) average CHF 4,000,000 against annual cost of materials/subcontractors of CHF 32,000,000. Assuming 360 days per business year, what is the Days Sales Outstanding (DSO / Debitorenfrist) and Days Payables Outstanding (DPO / Kreditorenfrist)?
A.DSO = 30 days; DPO = 60 days
B.DSO = 45 days; DPO = 30 days
C.DSO = 60 days; DPO = 45 days
D.DSO = 75 days; DPO = 50 days
Explanation: DSO = (Average Trade Receivables / Total Credit Sales) * 360 = (CHF 8,000,000 / CHF 48,000,000) * 360 = (1/6) * 360 = 60 days. DPO = (Average Trade Payables / Cost of Materials) * 360 = (CHF 4,000,000 / CHF 32,000,000) * 360 = (1/8) * 360 = 45 days.
8In Swiss construction practice and under SIA 118 Art. 181, what is the legal difference between a performance bond (Erfüllungsgarantie / Solidarbürgschaft) and a warranty retention bond (Werkgarantie / Gewährleistungsgarantie)?
A.An Erfüllungsgarantie secures the proper and timely execution of the construction works during the building phase, whereas a Werkgarantie secures the contractor's liability for remedying hidden and apparent defects during the post-handover guarantee period
B.An Erfüllungsgarantie is issued exclusively by the cantonal building registry, whereas a Werkgarantie is issued directly by SUVA
C.An Erfüllungsgarantie covers only third-party personal injury claims, whereas a Werkgarantie covers only project delays due to weather
D.An Erfüllungsgarantie is legally mandatory under Art. 363 OR, whereas a Werkgarantie is strictly prohibited in Swiss public procurement
Explanation: An Erfüllungsgarantie (performance bond, typically 10% of contract value) secures the client against non-performance, contractor bankruptcy, or abandonment before completion. A Werkgarantie / Gewährleistungsgarantie (warranty bond, typically 5-10% under SIA 118 Art. 181, often replacing cash retentions / Rückbehalte) secures the client's defect rectification claims during the 2-year notice period and 5-year limitation period after formal handover.
9In the valuation of a family-owned Swiss construction SME for succession planning (Unternehmensnachfolge), the Swiss Practitioner Method (Praktikermethode / Ertragswertmethode) is applied. The company has an audited net asset substance value (Substanzwert) of CHF 5,000,000 and sustainable normalized future annual earnings (nachhaltiger Ertrag) of CHF 900,000. Using a capitalization rate (Kapitalisierungszinssatz) of 10% and standard Swiss valuation weighting (2x Ertragswert + 1x Substanzwert) / 3, what is the enterprise value?
A.CHF 6,333,333
B.CHF 7,000,000
C.CHF 9,000,000
D.CHF 7,666,667
Explanation: First, compute the capitalized earnings value (Ertragswert) = Sustainable Earnings / Capitalization Rate = CHF 900,000 / 0.10 = CHF 9,000,000. Next, apply the standard Swiss Practitioner formula: Enterprise Value = (1 * Substanzwert + 2 * Ertragswert) / 3 = (1 * CHF 5,000,000 + 2 * CHF 9,000,000) / 3 = (CHF 5,000,000 + CHF 18,000,000) / 3 = CHF 23,000,000 / 3 = CHF 7,666,667.
10A Baumeister enterprise evaluates an investment of CHF 1,500,000 in an automated precast concrete production line. The project generates net cash inflows of CHF 450,000 per year for 4 years, with a residual scrap value (Restwert) of CHF 100,000 at the end of year 4. Using a discount rate (WACC) of 8% (discount factors: yr 1 = 0.9259, yr 2 = 0.8573, yr 3 = 0.7938, yr 4 = 0.7350; cumulative annuity factor for 4 yrs = 3.3121), what is the Net Present Value (NPV / Kapitalwert) of this investment?
A.-CHF 8,555 (Negative NPV; reject the project)
B.+CHF 63,945 (Positive NPV; accept the project)
C.+CHF 300,000 (Based on undiscounted accounting cash flow)
D.+CHF 163,945 (Excluding initial investment outlay)
Explanation: Present Value (PV) of operating cash inflows = CHF 450,000 * 3.3121 = CHF 1,490,445. PV of residual value = CHF 100,000 * 0.7350 = CHF 73,500. Total PV of future cash flows = CHF 1,490,445 + CHF 73,500 = CHF 1,563,945. Net Present Value (NPV) = Total PV - Initial Investment = CHF 1,563,945 - CHF 1,500,000 = +CHF 63,945. Since NPV > 0, the capital investment is value-accretive.

About the Baumeister/in HFP Exam

This Swiss federal higher professional examination certifies master builders and general contractors in the main construction industry. Administered by SBV under SBFI supervision, it validates expertise in corporate governance, financial management, Swiss construction contract law (SIA 118, OR), public procurement (BöB/IVöB), structural concrete technology (SIA 262, SN EN 206), geotechnical engineering (SIA 267), NPK estimation, and SUVA site safety.

Assessment

Part 1 «Unternehmerisches Denken und Handeln»: written, 360 min (Fallstudie 300 min + kleine Fallbeschreibungen 60 min), weighted 2. Part 2 «Führen und Akquirieren, Sicherstellen und Weiterentwickeln von Arbeitsvorbereitung und Ausführung»: written, 180 min, weighted 1. Part 3 «Überzeugend zusammenarbeiten und Kommunizieren»: oral, 120 min including 60 min preparation, weighted 1. Total 660 minutes; the current Prüfungsordnung has no diploma thesis.

Time Limit

660 minutes in total (540 minutes written and 120 minutes oral including preparation)

Passing Score

Overall grade and every examination part at least 4.0 on the Swiss 1.0–6.0 scale

Exam Fee

CHF 5,000 first attempt / CHF 3,000 repeat (SBV, 2026 sitting) (Schweizerischer Baumeisterverband (SBV), Geschäftsstelle Prüfungen HBB, under SBFI supervision)

Baumeister/in HFP Exam Content Outline

25%

Strategische und Finanzielle Unternehmensführung

Corporate governance, financial controlling, cash flow management, business valuation, OR company law, LMV Bauhauptgewerbe, risk management.

25%

Baurecht und Vertragswesen

SIA 118 construction contracts, SIA 102/103 planner contracts, public procurement law (BöB/IVöB), cantonal building acts (PBG), environmental law (USG/VVEA).

30%

Bautechnik und Bauverfahren

Concrete technology (SN EN 206, SIA 262), formwork, earthworks & slope stabilization (SIA 267), deep foundations, road construction (VSS), prefabrication.

20%

Projekt- und Bauleitung

NPK bidding strategies, pre- and post-calculation, CPM scheduling, quality management (ISO 9001), site safety (SUVA / BauAV / KOPAS), environmental site management.

How to Pass the Baumeister/in HFP Exam

What You Need to Know

  • Passing score: Overall grade and every examination part at least 4.0 on the Swiss 1.0–6.0 scale
  • Assessment: Part 1 «Unternehmerisches Denken und Handeln»: written, 360 min (Fallstudie 300 min + kleine Fallbeschreibungen 60 min), weighted 2. Part 2 «Führen und Akquirieren, Sicherstellen und Weiterentwickeln von Arbeitsvorbereitung und Ausführung»: written, 180 min, weighted 1. Part 3 «Überzeugend zusammenarbeiten und Kommunizieren»: oral, 120 min including 60 min preparation, weighted 1. Total 660 minutes; the current Prüfungsordnung has no diploma thesis.
  • Time limit: 660 minutes in total (540 minutes written and 120 minutes oral including preparation)
  • Exam fee: CHF 5,000 first attempt / CHF 3,000 repeat (SBV, 2026 sitting)

Keys to Passing

  • Work through all 100 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

Baumeister/in HFP Study Tips from Top Performers

1Master SIA 262 concrete exposure classes (XC, XD, XF, XA) and crack width limitation requirements (Weisse Wanne SIA 272).
2Apply geotechnical stability verification under SIA 267: retaining walls, slope stability, and foundation settlement.
3Know public procurement rules under revised IVöB/BöB: WTO threshold values, award procedures, and qualitative criteria.
4Apply SIA 118 contract administration: joint inspection (Art. 158), 2-year guarantee period (Art. 172), and 5-year defect limitation (Art. 180).

Frequently Asked Questions

Is the official HFP Baumeister exam multiple choice?

No. The official examination consists of written case studies, technical calculations, a diploma thesis, and an oral master defense. This bank is an English MCQ study adaptation.

Which languages are official?

The official examination is available in German, French, and Italian.

What is the fee for the examination?

The fee is CHF 5,000 for the first attempt and CHF 3,000 for a repeat attempt. Preparatory courses are eligible for up to 50% federal subject financing from SBFI.