Everything that matters about Sàrl incorporation for restaurants in Falera
Between VAT, social contributions and the year-end close, a Swiss SME juggles dozens of deadlines a year. This page focuses on Sàrl incorporation in Falera: 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.
Sàrl incorporation starts on day one: founding capital, notary and register fees are the first entries. Opening a separate business bank account immediately — even for a sole proprietorship — saves hours of sorting private from business.
Swiss VAT: rates, threshold and filings
Three rates coexist in Switzerland: 8.1% for most supplies, 2.6% for everyday essentials and 3.8% for accommodation. Businesses staying under CHF 100,000 a year are exempt from registration but may opt in voluntarily — useful to reclaim input VAT on investments.
For an SME in Falera, electronic filing of VAT returns has been mandatory since 1 January 2025; the tax administration's online portal is also where extensions are requested and past periods consulted. Combined with accounts that prepare the return automatically, Sàrl incorporation stops being a quarterly chore.
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 Falera. They come on top of the federal social insurances and appear on every payslip.
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.
Digitalising Sàrl incorporation: what actually works
The classic digitalisation traps are avoidable: scanning without quality control (unreadable records), stacking disconnected tools (double entry in disguise), or neglecting access rights. One single flow from document to entry, with clear roles, beats five shiny apps.
For Sàrl incorporation, migrating history must not block the start: begin on day one of the current financial year and import the history later if needed.
Falera: what changes, what does not
Sole proprietorship, Sàrl or SA in Falera: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Grisons.
Federal deadlines do not move in Falera: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 7153 changes nothing about those rules, only the sender's address.
Frequently asked questions
Does MyFiducia.ai work for a business based in Falera?
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 Falera manages its documents, VAT and exports exactly as anywhere in Switzerland.
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 Falera too.
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 Falera: the CO dictates it, not the commune.
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 Falera can therefore archive fully digitally.
Also worth reading
In neighbouring municipalities
Switch to accounting that keeps itself up to date
MyFiducia.ai automates Sàrl incorporation for businesses in Falera: 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.