SA incorporation for agencies in Giez: what every SME should know
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 Giez: what the law requires, what can be automated, and when to delegate.
Choosing the structure: Sàrl, SA or sole proprietorship
Check the company name before any enthusiasm: availability in the commercial register, internet domain, possible trademark. Renaming later costs time and trust, in Giez as elsewhere.
A Sàrl and an SA must also appoint an auditor, unless they opt out (no more than ten full-time positions on annual average and unanimous shareholder consent). Many young companies start without one, then appoint an auditor when growth or investors demand it.
Swiss VAT: rates, threshold and filings
Since 1 January 2024, Swiss VAT rates are 8.1% (standard), 2.6% (reduced — food, books, medicines) and 3.8% (accommodation). Registration becomes mandatory from CHF 100,000 of worldwide annual turnover. For SA incorporation, step one is therefore checking the threshold and choosing the right reporting method.
For businesses in Giez, VAT is in practice the most audited tax: punctual returns consistent with the books markedly reduce the odds of a deep audit of SA incorporation.
Salaries and social contributions: the rates to know
Every salary paid in Switzerland triggers joint contributions: AHV/IV/APG at 10.6% in total, i.e. 5.3% borne by the employer and 5.3% withheld from the employee; unemployment insurance at 2.2% (1.1% each) up to CHF 148,200 of annual salary. Add occupational pension (LPP credits of 7 to 18% of the coordinated salary depending on age, employer at least 50%), accident insurance (occupational accidents paid by the employer) and family allowances.
Withholding tax applies to foreign employees without a C permit: the employer deducts tax at the cantonal rate and remits it. The annual salary certificate remains mandatory for all staff — it is the linchpin connecting payroll accounting, tax returns and AHV audits.
The Swiss legal frame for SA incorporation
Whether a business sits in Giez or elsewhere in Switzerland, the same federal law applies — one of the strengths of the Swiss system for SA incorporation. Cantonal differences concentrate on taxation (rates, filing deadlines); bookkeeping itself follows art. 957 ff. CO everywhere.
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.
Giez: what changes, what does not
Sole proprietorship, Sàrl or SA in Giez: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Vaud.
Federal deadlines do not move in Giez: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 1429 changes nothing about those rules, only the sender's address.
Frequently asked questions
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 Giez.
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 Giez too.
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 Giez: federal law applies.
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 Giez.
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