Tax advisory for the self-employed in Bergün Filisur without the stress: how it works
Tax advisory for the self-employed in Bergün Filisur raises the same questions for most Swiss SME owners: which obligations apply, which deadlines are running, which documents to prepare. This page covers the federal rules in force — without unnecessary jargon.
The Swiss legal frame for tax advisory
In Switzerland, the duty to keep accounts stems from art. 957 ff. of the Code of Obligations. Legal entities (Sàrl, SA) and sole proprietorships with at least CHF 500,000 in revenue keep full accounts: balance sheet, income statement and notes. Below that threshold, a simplified record of income, expenses and assets is sufficient.
Art. 957a CO requires complete, truthful and systematic recording of transactions, each entry backed by a supporting document. For tax advisory, 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.
Outsource tax advisory or keep it in-house?
A fiduciary's cost depends first on the quality of the data received: digitised, filed, reconciled documents are processed fast; a box of loose receipts is billed by the hour. Improving the internal preparation of tax advisory lowers fees more surely than any negotiation.
A business in Bergün Filisur can combine the models: internal day-to-day entry, monthly external supervision, closing and taxes with the specialist — tax advisory splits very well.
A Swiss SME's accounting calendar
Tax instalments are steered: too low, they set up a salty final bill; too high, they tie up cash. Adjusting them on current figures is a profitable reflex, in Bergün Filisur as anywhere.
An SME in Bergün Filisur that holds its calendar twelve months straight changes its position: fewer official reminders, easier extensions — and tax advisory stops being a source of worry.
Year-end closing: how the mechanics work
The order of operations matters: reconciliations first (bank, cash, receivables, payables), then the closing entries, finally the VAT and AHV consistency checks. Reversing the order means starting over.
For tax advisory, 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.
Bergün Filisur: what changes, what does not
Sole proprietorship, Sàrl or SA in Bergün Filisur: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Grisons.
Bergün Filisur requires no special bookkeeping: the Code of Obligations applies at postal code 7477 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.
Frequently asked questions
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 Bergün Filisur: the CO dictates it, not the commune.
Effective VAT method or net tax rate: how to choose?
The effective method deducts actual input VAT and files quarterly; the net tax rate method applies a flat industry rate to turnover, semi-annually, with no separate input VAT deduction. The flat rate suits low-cost structures; as investments grow, the effective method usually wins again. The choice rests on the company's own figures, in Bergün Filisur as anywhere.
What are the current Swiss VAT rates?
Since 1 January 2024: 8.1% (standard), 2.6% (reduced — for example food and medicines) and 3.8% (accommodation). Returns must be filed and paid within 60 days after the period ends (quarterly under the effective method, semi-annually under the net tax rate method). These federal rates apply unchanged in Bergün Filisur.
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 Bergün Filisur, family allowances follow the canton's rates.
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