SA incorporation with AI in Mellingen: rules, deadlines, best practice
Between VAT, social contributions and the year-end close, a Swiss SME juggles dozens of deadlines a year. This page focuses on SA incorporation in Mellingen: what the law requires, what can be automated, and when to delegate.
Choosing the structure: Sàrl, SA or sole proprietorship
Partners from day one? A shareholders' agreement settles what the articles do not: exit, deadlock, valuation. Signing it while everything is fine costs an evening; negotiating it in a crisis costs the company.
From day one, three administrative tracks open: affiliation to an AHV compensation office, review of VAT liability (CHF 100,000 threshold) and setting up the accounts. Handling SA incorporation from the first month costs far less than reconstructing a whole year in December.
Salaries and social contributions: the rates to know
Absences are managed upstream: illness, accident, military service or maternity trigger allowances (APG, insurance) that replace part of the salary. Clean absence records are the basis of correct settlements, in Mellingen as elsewhere.
An often underestimated point: self-employed status is granted by the compensation office — or not. Whoever invoices essentially one main client risks requalification as an employee, with contribution arrears charged to the principal. Clarifying AHV status before starting avoids that trap.
Digitalising SA incorporation: what actually works
Security is part of digitalisation: named access, tested backups, encryption of sensitive data. A digital accounting file is protected like a safe — because it is one.
The winning pair for SA incorporation: a single inbox (e-mail, scan, photo) and one simple rule — no document sits more than a few days without a proposed entry.
The Swiss legal frame for SA incorporation
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. SA incorporation sits squarely within this frame, including for companies based in Mellingen.
The good news: the Swiss frame is stable and predictable. Structure SA incorporation once — chart of accounts, document flow, calendar — and the same organisation pays off for years.
Mellingen: what changes, what does not
Mellingen (postal code 5507, canton Aargau) applies the same federal rules as the rest of the country: what changes in Mellingen are the cantonal counterparts — tax administration, compensation office, commercial register.
Mellingen requires no special bookkeeping: the Code of Obligations applies at postal code 5507 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.
Frequently asked questions
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 Mellingen as anywhere.
What are the legal obligations for SA incorporation in Switzerland?
The foundation is the Code of Obligations: proper bookkeeping (art. 957a CO), annual accounts (balance sheet, income statement, notes) and 10-year retention of books and records (art. 958f CO). VAT applies from CHF 100,000 of turnover, and social insurance settlements from the first employee. Nothing is different in Mellingen: federal law applies.
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 Mellingen as anywhere.
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 Mellingen: the CO dictates it, not the commune.
Also worth reading
In neighbouring municipalities
Switch to accounting that keeps itself up to date
MyFiducia.ai automates SA incorporation for businesses in Mellingen: AI-read documents, posting suggestions, VAT and exports ready for your fiduciary. Try the platform or browse our other guides.
The application is operated in French.