Everything that matters about real estate accounting for plumbers in Fällanden
Delegate, digitalise or do it all yourself? Around real estate accounting in Fällanden, every SME draws its own line. The reference points below — federal law, cantonal practice and lessons from the field — help you place the cursor well.
The Swiss legal frame for real estate accounting
Responsibility for the books is personal: in an SA, organising the accounting is one of the board's non-transferable duties (art. 716a CO); in a Sàrl, the managing directors carry the same duty. Outsourcing the execution never transfers that underlying responsibility, including for a company based in Fällanden.
The law also settles the form: accounts may be kept in a national language or in English, on paper or electronically (art. 957a para. 5 CO). That pragmatism lets real estate accounting run entirely on digital tools — no paper binder is required.
Outsource real estate accounting or keep it in-house?
The scope goes down in writing: who enters data, who approves payments, who answers the tax office, who keeps the originals. Every “we'll see” at the start becomes a December misunderstanding — in Fällanden as elsewhere.
In Fällanden, as everywhere, the right collaboration rhythm follows the activity: monthly for payroll and data entry, quarterly for VAT, yearly for the closing and tax advice.
A Swiss SME's accounting calendar
The professionals' trick: handle every deadline at D-30, not D-1. A VAT return prepared a month early leaves time to chase a missing document without penalty.
For real estate accounting, two dates lock themselves in every year: the January salary declaration and the general meeting within six months — everything else is planned around them.
A well-structured SME chart of accounts
Concretely, real estate accounting benefits from three tiers: balance-sheet accounts (classes 1-2) kept spotless for the closing, income accounts (classes 3-6) shaped for steering, and closing accounts (class 9) reserved for year-end entries. Each tier has its rhythm and its owner.
For real estate accounting, the right granularity is decisive: enough accounts to steer the business (margins by activity, expenses by nature), few enough that every entry finds its place without hesitation. The VAT accounts (input VAT, VAT due) deserve special care — they are the basis of the annual reconciliation.
Fällanden: what changes, what does not
Fällanden (postal code 8117, canton Zurich) applies the same federal rules as the rest of the country: what changes in Fällanden are the cantonal counterparts — tax administration, compensation office, commercial register.
Fällanden requires no special bookkeeping: the Code of Obligations applies at postal code 8117 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.
Frequently asked questions
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 Fällanden, family allowances follow the canton's rates.
How long must records related to real estate accounting 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 Fällanden can therefore archive fully digitally.
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 Fällanden as everywhere in Switzerland.
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 Fällanden too.
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