Everything that matters about tax advisory for SMEs in Obersaxen Mundaun
Whether you run a Sàrl, an SA or a sole proprietorship in Obersaxen Mundaun, tax advisory eventually lands on your desk. Here are the practical reference points — legal basis, deadlines and common pitfalls — to decide with a clear head.
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.
Swiss VAT: rates, threshold and filings
Three rates coexist in Switzerland: 8.1% for most supplies, 2.6% for everyday essentials and 3.8% for accommodation. Businesses staying under CHF 100,000 a year are exempt from registration but may opt in voluntarily — useful to reclaim input VAT on investments.
The right reflex for tax advisory: file every supplier invoice with its VAT on receipt. Forgotten input VAT is money definitively lost once the limitation period runs out.
Outsource tax advisory 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.
A business in Obersaxen Mundaun is no longer limited to fiduciaries in its canton: with a shared online platform, collaboration works remotely, documents and entries visible to both sides in real time. The choice widens to all of Switzerland — competence becomes the criterion again, not the postcode.
A Swiss SME's accounting calendar
Three families of deadlines shape the year: federal (VAT within 60 days, salary declaration in January), cantonal (tax return, extensions depending on the canton, including in Obersaxen Mundaun) and internal (closing, general meeting within six months). Mixing them up is the leading cause of delays.
Handing deadline monitoring to a tool is no luxury: automatic reminders, a status per obligation, and an “all green” view that clears the mind. What matters is not who ticks the box — but that the box exists and everyone can see it.
Obersaxen Mundaun: what changes, what does not
Obersaxen Mundaun (postal code 7134, canton Grisons) applies the same federal rules as the rest of the country: what changes in Obersaxen Mundaun are the cantonal counterparts — tax administration, compensation office, commercial register.
Obersaxen Mundaun requires no special bookkeeping: the Code of Obligations applies at postal code 7134 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.
Frequently asked questions
Do you need a fiduciary for tax advisory, 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 Obersaxen Mundaun.
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 Obersaxen Mundaun.
How long must records related to tax advisory 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 Obersaxen Mundaun can therefore archive fully digitally.
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 Obersaxen Mundaun as anywhere.
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