SA incorporation in Switzerland in Kaufdorf: rules, deadlines, best practice
Delegate, digitalise or do it all yourself? Around SA incorporation in Kaufdorf, 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.
Choosing the structure: Sàrl, SA or sole proprietorship
Chronologically, incorporation follows a precise thread: choose the form and the company name, pay the capital into an escrow account (Sàrl/SA), notarised deed, entry in the commercial register, then AHV affiliation and the VAT check. The Confederation's online desk (EasyGov) walks founders through these steps.
First accounting reflex for SA incorporation: open the document numbering with the very first expense, even before registration. Founding costs are deductible — if documented.
The Swiss legal frame for SA incorporation
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 Kaufdorf.
The annual accounts (art. 958 CO) consist of the balance sheet, the income statement and the notes; they must be drawn up within six months of the year-end so the general meeting can approve them. A delay here cascades into the tax return and the final social insurance settlements.
Swiss VAT: rates, threshold and filings
The most frequent VAT mistakes are well known: the wrong rate among 8.1%, 2.6% and 3.8%, forgotten self-supplies, and a rushed annual reconciliation. Corrections are due at the latest in the return for the period containing the 180th day after the year-end — the earlier you correct, the less default interest runs.
Also useful for SA incorporation: some supplies are excluded from VAT (health, education, property rental) — with no corresponding input VAT right. Qualifying revenues correctly from the start avoids surprises.
Salaries and social contributions: the rates to know
Family allowances are financed by the employer through a cantonal compensation fund — rates and amounts vary from canton to canton, including in Kaufdorf. They come on top of the federal social insurances and appear on every payslip.
For SA incorporation, the monthly payslip is only the visible part: instalments to the funds, annual settlements and certificates form the real cycle, January to January.
Kaufdorf: what changes, what does not
Kaufdorf (postal code 3126, canton Bern) applies the same federal rules as the rest of the country: what changes in Kaufdorf are the cantonal counterparts — tax administration, compensation office, commercial register.
Federal deadlines do not move in Kaufdorf: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 3126 changes nothing about those rules, only the sender's address.
Frequently asked questions
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 Kaufdorf too.
Does MyFiducia.ai work for a business based in Kaufdorf?
Yes: the platform runs online, the rules applied are federal (VAT, CO, AHV), and the file can be shared with any fiduciary. A business in Kaufdorf manages its documents, VAT and exports exactly as anywhere in Switzerland.
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 Kaufdorf.
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 Kaufdorf, family allowances follow the canton's rates.
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