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Limited statutory audit cost in Felben-Wellhausen: the practical guide

Whether you run a Sàrl, an SA or a sole proprietorship in Felben-Wellhausen, limited statutory audit eventually lands on your desk. Here are the practical reference points — legal basis, deadlines and common pitfalls — to decide with a clear head.

Year-end closing: how the mechanics work

The closing turns day-to-day bookkeeping into annual accounts: balance sheet, income statement and notes (art. 958 CO). Mandatory stops: accruals and deferrals, depreciation, commercially justified provisions, inventory of stock and work in progress, then VAT and AHV reconciliations.

For limited statutory audit, a closing checklist reused every year transforms the exercise: same steps, same checks, same documents — only the year changes.

A Swiss SME's accounting calendar

Every deadline has an owner: an obligation “of everyone” is kept by no one. Naming one person per deadline family (VAT, payroll, taxes) closes the gaps.

For limited statutory audit, deadline discipline is worth real money: default interest on late VAT, AHV adjustments, tax fines. A shared deadline calendar — fed by up-to-date figures — remains the simplest safeguard.

Outsource limited statutory audit or keep it in-house?

Responsibility stays with the client: the fiduciary executes with care, but the signed accounts bind the company. Understanding what you sign is not optional.

For limited statutory audit, a quarterly 30-minute check-in with the fiduciary beats an annual marathon: questions get handled while they are small.

Handshake during a business meeting, top view

A well-structured SME chart of accounts

Account labels deserve as much care as numbers: “Third-party fees” says nothing, “Fiduciary fees” and “IT fees” say everything. Meaningful labels cut posting errors and make dashboards readable without a glossary.

For limited statutory audit, a few well-chosen analytical accounts (by activity, by site) beat a forest of sub-accounts nobody ever reads.

Felben-Wellhausen: what changes, what does not

Sole proprietorship, Sàrl or SA in Felben-Wellhausen: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Thurgau.

For a business in Felben-Wellhausen, that means VAT returns identical to anywhere in Switzerland, but a tax return and family allowances governed by the canton Thurgau.

Frequently asked questions

What are the legal obligations for limited statutory audit in Switzerland?

The foundation is the Code of Obligations: proper bookkeeping (art. 957a CO), annual accounts (balance sheet, income statement, notes) and 10-year retention of books and records (art. 958f CO). VAT applies from CHF 100,000 of turnover, and social insurance settlements from the first employee. Nothing is different in Felben-Wellhausen: federal law applies.

When is entry in the commercial register mandatory?

A Sàrl and an SA only come into existence with their registration. A sole proprietorship must register from CHF 100,000 of annual revenue; below that, registration stays voluntary but adds credibility and protects the business name. Registration goes through the canton's commercial register office — for Felben-Wellhausen too.

Do you need a fiduciary for limited statutory audit, or can you do it yourself?

Both are defensible. Below CHF 500,000 of revenue, a sole proprietorship may keep simplified accounts itself. As soon as payroll, VAT and a closing with tax stakes are involved, professional support prevents mistakes that cost more than the fees. With a shared platform, the fiduciary does not even need to be in Felben-Wellhausen.

Which documents should be prepared for the year-end closing?

Bank and cash statements at the closing date, the inventory of stock and work in progress, final AHV/LPP/accident settlements, contracts signed or amended during the year, invoices straddling two years and the detail of accruals. With an up-to-date document archive, most of it is already there. The list is identical in Felben-Wellhausen: the CO dictates it, not the commune.

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Switch to accounting that keeps itself up to date

MyFiducia.ai automates limited statutory audit for businesses in Felben-Wellhausen: AI-read documents, posting suggestions, VAT and exports ready for your fiduciary. Try the platform or browse our other guides.

The application is operated in French.

    Limited statutory audit cost in Felben-Wellhausen