Everything that matters about Sàrl incorporation online in Kaiseraugst
Sàrl incorporation online in Kaiseraugst rests on three pillars: federal law that applies across Switzerland, cantonal deadlines worth knowing, and tools that eliminate re-keying. This guide puts it all in order, fact by fact.
Choosing the structure: Sàrl, SA or sole proprietorship
The choice of legal form turns on three axes: liability (limited to capital for Sàrl and SA, unlimited for the sole trader), taxation (economic double taxation of company profit and dividends versus direct income taxation) and pensions (the employee of their own Sàrl is subject to mandatory LPP; the self-employed insure voluntarily).
Incorporating in Kaiseraugst opens the same toolbox: banks, funds, fiduciaries and online tools work everywhere — the choice of seat is strategic, not technical, for Sàrl incorporation.
The Swiss legal frame for Sàrl incorporation
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.
One simple principle drives Sàrl incorporation: every franc in or out must be explainable by a document, an entry and an account. All of Swiss accounting law fits inside that traceability requirement.
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 Sàrl incorporation, step one is therefore checking the threshold and choosing the right reporting method.
Also useful for Sàrl 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
Two of these contributions are set by law: AHV/IV/APG at 5.3% and unemployment at 1.1%, both payable by the employer. The others — LPP, accident insurance, possibly daily sickness benefits and family allowances — depend on the insurer, the industry and the pension plan. The total surcharge usually falls between 12 and 20% of gross pay, and employee deductions between 10 and 15%: these are orders of magnitude, not statutory rates.
For Sàrl incorporation, the winning mechanics are simple: one single payroll database (salaries, rates, allowances), monthly slips generated from it, and an annual declaration that is little more than a sum. Painful catch-up invoices almost always stem from scattered data.
Kaiseraugst: what changes, what does not
Working with a fiduciary from Kaiseraugst no longer depends on geography: the documents of a business in Kaiseraugst are shared online, while the canton Aargau keeps its own deadlines for the tax return.
Kaiseraugst requires no special bookkeeping: the Code of Obligations applies at postal code 4303 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.
Frequently asked questions
What are the legal obligations for Sàrl 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 Kaiseraugst: federal law applies.
Do you need a fiduciary for Sàrl incorporation, 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 Kaiseraugst.
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 Kaiseraugst.
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 Kaiseraugst: the CO dictates it, not the commune.
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Switch to accounting that keeps itself up to date
MyFiducia.ai automates Sàrl incorporation for businesses in Kaiseraugst: 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.