Everything that matters about limited statutory audit for dental practices in Schattenhalb
Whether you run a Sàrl, an SA or a sole proprietorship in Schattenhalb, 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
Depreciation follows rates accepted by tax practice (property, machinery, IT): staying within those ranges avoids reassessments. Exceeding them is justified — and documented, in Schattenhalb as anywhere.
A clean closing pays beyond the legal duty: it conditions the tax return, bank discussions and the company's value in a succession. Hidden reserves (accelerated depreciation, provisions) remain admissible within cantonal tax limits — document them systematically.
The Swiss legal frame for limited statutory audit
Swiss accounting law has been unified in the Code of Obligations since 2013: the same bookkeeping rules (art. 957a CO) and retention rules (art. 958f CO — 10 years for books, vouchers and reports) apply regardless of legal form. Limited statutory audit sits squarely within this frame, including for companies based in Schattenhalb.
Art. 957a CO requires complete, truthful and systematic recording of transactions, each entry backed by a supporting document. For limited statutory audit, that means in practice: no movement without a receipt, and an audit trail that can be reconstructed at any time — including during a VAT or AHV inspection.
A well-structured SME chart of accounts
Shareholder current accounts demand strict hygiene: every private withdrawal documented, interest at the rates accepted by the tax administration, and a clean-up at closing.
The chart of accounts is also the hinge to VAT: every revenue account carries its rate (8.1%, 2.6%, 3.8% or exempt), every expense account its input-tax right. Set those attributes once in the tool and every subsequent return becomes reliable.
A Swiss SME's accounting calendar
January: salary declaration to the compensation office and salary certificates. End of February, May, August, November: quarterly VAT returns (effective method), each to be filed and paid within 60 days after the quarter ends. Within six months of year-end: approved annual accounts. Then: the tax return under cantonal deadlines, with extensions possible.
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.
Schattenhalb: what changes, what does not
Sole proprietorship, Sàrl or SA in Schattenhalb: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Bern.
Federal deadlines do not move in Schattenhalb: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 3860 changes nothing about those rules, only the sender's address.
Frequently asked questions
What is the difference between a limited and an ordinary audit?
The ordinary audit applies to companies exceeding, for two consecutive years, two of three thresholds: CHF 20 million balance sheet total, CHF 40 million revenue, 250 full-time positions. Others fall under the limited audit, and those with no more than ten full-time positions on annual average can opt out with all shareholders' consent. These federal thresholds do not depend on the registered seat — in Schattenhalb as anywhere.
What is simplified bookkeeping and who can use it?
Sole proprietorships and partnerships under CHF 500,000 of revenue may limit themselves to recording income, expenses and assets (art. 957 para. 2 CO). Once over the threshold — or upon founding a Sàrl or an SA — full accounts with balance sheet, income statement and notes become mandatory. The CHF 500,000 threshold is assessed the same way in Schattenhalb.
Which social contributions does a Swiss employer pay?
AHV/IV/APG: 5.3% employer share (the same is withheld from the employee); unemployment insurance: 1.1% each up to CHF 148,200 a year; occupational pension (LPP) by age and plan (employer at least 50%); occupational accident insurance paid by the employer; family allowances by canton. For an employer in Schattenhalb, family allowances follow the canton's rates.
When must a business register for VAT?
As soon as its worldwide annual turnover reaches CHF 100,000 (CHF 250,000 for non-profit sports or cultural associations). Below that, voluntary registration remains possible and often makes sense to reclaim input VAT on investments. The threshold is federal: it applies in Schattenhalb as everywhere in Switzerland.
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