Sàrl incorporation deadlines in Martigny: rules, deadlines, best practice
Whether you run a Sàrl, an SA or a sole proprietorship in Martigny, Sàrl incorporation eventually lands on your desk. Here are the practical reference points — legal basis, deadlines and common pitfalls — to decide with a clear head.
Choosing the structure: Sàrl, SA or sole proprietorship
Settling in Martigny does not change federal law, but the canton shapes what follows: profit and capital tax rates, family allowances, possible start-up support. Comparing seriously before fixing the seat can pay off — moving a company later costs more.
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.
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 Martigny as elsewhere.
For Sàrl incorporation, the gap between agreed gross and paid net surprises every new employer: simulate it BEFORE hiring to avoid misunderstandings with the future employee.
The Swiss legal frame for Sàrl incorporation
For an owner in Martigny, the question is never “do we need accounts?” but “at what level of detail?”. The CO sets the floor; the bank, the tax office and the shareholders set the rest.
For Sàrl incorporation, the classic early mistake remains mixing private and business: a dedicated bank account and documented private withdrawals eliminate half the discussions with the tax office.
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.
The net tax rate method simplifies life for small structures: one flat industry rate applied to turnover, with semi-annual filing. In exchange, input VAT is not deducted separately. The effective-versus-flat-rate choice should be reviewed periodically against the cost structure.
Martigny: what changes, what does not
Working with a fiduciary from Martigny no longer depends on geography: the documents of a business in Martigny are shared online, while the canton Valais keeps its own deadlines for the tax return.
Federal deadlines do not move in Martigny: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 1906 changes nothing about those rules, only the sender's address.
Frequently asked questions
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 Martigny, family allowances follow the canton's rates.
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 Martigny as anywhere.
How long must records related to Sàrl incorporation 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 Martigny can therefore archive fully digitally.
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 Martigny.
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