Limited statutory audit for physiotherapy practices in Schönenbuch: the practical guide
Between VAT, social contributions and the year-end close, a Swiss SME juggles dozens of deadlines a year. This page focuses on limited statutory audit in Schönenbuch: what the law requires, what can be automated, and when to delegate.
Year-end closing: how the mechanics work
The closing is prepared all year long: a monthly bank reconciliation and accruals tracked as you go turn the year-end into a formality, for businesses in Schönenbuch too.
For limited statutory audit, the golden rule is to discover nothing in January: every uncertainty (doubtful receivable, dispute, unsellable stock) must be identified before the closing date, not after.
A Swiss SME's accounting calendar
Extensions exist and can be requested: cantonal deadlines for the tax return, deferral of the VAT filing on a reasoned request. But an extension does not stop interest: on VAT, default interest runs from the ordinary due date even when more time has been granted.
For limited statutory audit, year-end is prepared in October: last invoices, investment decisions, provisions to assess — December is too late to act, January is for recording.
Outsource limited statutory audit or keep it in-house?
Splitting roles clearly avoids duplication: the company captures documents and approves payments; the fiduciary checks postings, closes the year and defends the file before the authorities. Each side does what it does best — and nobody keys the same invoice twice.
A business in Schönenbuch can combine the models: internal day-to-day entry, monthly external supervision, closing and taxes with the specialist — limited statutory audit splits very well.
The Swiss legal frame for limited statutory audit
AHV audits and VAT audits follow the same logic: start from the documents, trace to the entries, check consistency. A business in Schönenbuch with a clean audit trail sails through these exercises.
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.
Schönenbuch: what changes, what does not
Sole proprietorship, Sàrl or SA in Schönenbuch: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Basel-Country.
Schönenbuch requires no special bookkeeping: the Code of Obligations applies at postal code 4124 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.
Frequently asked questions
Does MyFiducia.ai work for a business based in Schönenbuch?
Yes: the platform runs online, the rules applied are federal (VAT, CO, AHV), and the file can be shared with any fiduciary. A business in Schönenbuch manages its documents, VAT and exports exactly as anywhere in Switzerland.
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 Schönenbuch, family allowances follow the canton's rates.
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 Schönenbuch: the CO dictates it, not the commune.
How long must records related to limited statutory audit be kept?
Ten years from the end of the financial year concerned (art. 958f CO). Electronic retention is permitted if the integrity and readability of the records are guaranteed — a serious digital archive validly replaces paper binders. A business in Schönenbuch can therefore archive fully digitally.
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