diff --git a/addons/account/data/data_account_type.xml b/addons/account/data/data_account_type.xml
index 05f4a76bf36..ca4676f05f0 100644
--- a/addons/account/data/data_account_type.xml
+++ b/addons/account/data/data_account_type.xml
@@ -96,6 +96,10 @@
           <field name="type">other</field>
           <field name="internal_group">expense</field>
         </record>
+        <record model="account.account.type" id="data_account_off_sheet">
+            <field name="name">Off-Balance Sheet</field>
+            <field name="type">other</field>
+            <field name="internal_group">off_balance</field>
+        </record>
     </data>
 </odoo>
-
diff --git a/addons/account/models/account.py b/addons/account/models/account.py
index 8968ce5a40a..92a94fab82c 100644
--- a/addons/account/models/account.py
+++ b/addons/account/models/account.py
@@ -39,6 +39,7 @@ class AccountAccountType(models.Model):
         ('liability', 'Liability'),
         ('income', 'Income'),
         ('expense', 'Expense'),
+        ('off_balance', 'Off Balance'),
     ], string="Internal Group",
        help="The 'Internal Group' is used to filter accounts based on the internal group set on the account type.")
     note = fields.Text(string='Description')
@@ -231,6 +232,15 @@ class AccountAccount(models.Model):
         ('code_company_uniq', 'unique (code,company_id)', 'The code of the account must be unique per company !')
     ]
 
+    @api.constrains('reconcile', 'internal_group', 'tax_ids')
+    def _constrains_reconcile(self):
+        for record in self:
+            if record.internal_group == 'off_balance':
+                if record.reconcile:
+                    raise UserError(_('An Off-Balance account can not be reconcilable'))
+                if record.tax_ids:
+                    raise UserError(_('An Off-Balance account can not have taxes'))
+
     @api.model
     def _search_new_account_code(self, company, digits, prefix):
         for num in range(1, 10000):
@@ -330,12 +340,16 @@ class AccountAccount(models.Model):
         account_ids = self._search(expression.AND([domain, args]), limit=limit, access_rights_uid=name_get_uid)
         return self.browse(account_ids).name_get()
 
-    @api.onchange('internal_type')
-    def onchange_internal_type(self):
+    @api.onchange('user_type_id')
+    def _onchange_user_type_id(self):
         self.reconcile = self.internal_type in ('receivable', 'payable')
         if self.internal_type == 'liquidity':
             self.reconcile = False
 
+        if self.internal_group == 'off_balance':
+            self.reconcile = False
+            self.tax_ids = False
+
     @api.onchange('code')
     def onchange_code(self):
         AccountGroup = self.env['account.group']
diff --git a/addons/account/models/account_move.py b/addons/account/models/account_move.py
index 647043e8d81..9fb8b0a5cd4 100644
--- a/addons/account/models/account_move.py
+++ b/addons/account/models/account_move.py
@@ -2727,6 +2727,17 @@ class AccountMoveLine(models.Model):
             if control_type_failed or control_account_failed:
                 raise UserError(_('You cannot use this general account in this journal, check the tab \'Entry Controls\' on the related journal.'))
 
+    @api.constrains('account_id', 'tax_ids', 'tax_line_id', 'reconciled')
+    def _check_off_balance(self):
+        for line in self:
+            if line.account_id.internal_group == 'off_balance':
+                if any(a.internal_group != line.account_id.internal_group for a in line.move_id.line_ids.account_id):
+                    raise UserError(_('If you want to use "Off-Balance Sheet" accounts, all the accounts of the journal entry must be of this type'))
+                if line.tax_ids or line.tax_line_id:
+                    raise UserError(_('You cannot use taxes on lines with an Off-Balance account'))
+                if line.reconciled:
+                    raise UserError(_('Lines from "Off-Balance Sheet" accounts cannot be reconciled'))
+
     @api.constrains('tax_ids', 'tax_line_id')
     def _check_tax_lock_date1(self):
         for line in self:
diff --git a/addons/account/views/account_view.xml b/addons/account/views/account_view.xml
index 767d6779c79..0fec57c4c87 100644
--- a/addons/account/views/account_view.xml
+++ b/addons/account/views/account_view.xml
@@ -16,14 +16,15 @@
                              <field name="code" placeholder="code"/>
                              <field name="name"/>
                              <field name="user_type_id" widget="selection"/>
-                             <field name="tax_ids" widget="many2many_tags" domain="[('company_id','=',company_id)]"/>
+                             <field name="tax_ids" widget="many2many_tags" domain="[('company_id','=',company_id)]" attrs="{'invisible': [('internal_group', '=', 'off_balance')]}"/>
                              <field name="tag_ids" widget="many2many_tags" domain="[('applicability', '!=', 'taxes')]" context="{'default_applicability': 'accounts'}" options="{'no_create_edit': True}"/>
                              <field name="group_id"/>
                              <field name="company_id" options="{'no_create': True}" groups="base.group_multi_company"/>
                              <field name="currency_id" options="{'no_create': True}" groups="base.group_multi_currency"/>
                              <field name="internal_type" invisible="1" readonly="1"/>
-                             <label for="reconcile" attrs="{'invisible': [('internal_type','=','liquidity')]}"/>
-                             <div attrs="{'invisible': [('internal_type','=','liquidity')]}">
+                             <field name="internal_group" invisible="1" readonly="1"/>
+                             <label for="reconcile" attrs="{'invisible': ['|', ('internal_type','=','liquidity'), ('internal_group', '=', 'off_balance')]}"/>
+                             <div attrs="{'invisible': ['|', ('internal_type','=','liquidity'), ('internal_group', '=', 'off_balance')]}">
                                 <field name="reconcile"/>
                                 <button name="action_open_reconcile" class="oe_link" type="object" string=" -> Reconcile" attrs="{'invisible': [('reconcile', '=', False)]}"/>
                              </div>
diff --git a/addons/l10n_ch/data/l10n_ch_chart_data.xml b/addons/l10n_ch/data/l10n_ch_chart_data.xml
index b854e222a11..484af4b7ee2 100644
--- a/addons/l10n_ch/data/l10n_ch_chart_data.xml
+++ b/addons/l10n_ch/data/l10n_ch_chart_data.xml
@@ -5,7 +5,7 @@
     <data noupdate="1">
          <!-- Account Tags -->
         <record id="l10nch_chart_template" model="account.chart.template">
-            <field name="name">Plan comptable 2015</field>
+            <field name="name">Plan comptable 2015 (Suisse)</field>
             <field name="code_digits">4</field>
             <field name="bank_account_code_prefix">102</field>
             <field name="cash_account_code_prefix">100</field>