Sàrl incorporation for transport companies in Eiken explained simply
Delegate, digitalise or do it all yourself? Around Sàrl incorporation in Eiken, 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
Settling in Eiken 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.
Incorporating in Eiken 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
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 Eiken.
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
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.
The right reflex for Sàrl incorporation: file every supplier invoice with its VAT on receipt. Forgotten input VAT is money definitively lost once the limitation period runs out.
Salaries and social contributions: the rates to know
Hiring the first employee triggers everything at once: affiliation to AHV and LPP funds, accident insurance, family allowances, working-time rules. A complete payroll file from day one avoids catch-ups.
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.
Eiken: what changes, what does not
Sole proprietorship, Sàrl or SA in Eiken: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Aargau.
Eiken requires no special bookkeeping: the Code of Obligations applies at postal code 5074 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.
Frequently asked questions
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 Eiken.
When must a business register for VAT?
As soon as its worldwide annual turnover reaches CHF 100,000 (CHF 250,000 for non-profit sports or cultural associations). Below that, voluntary registration remains possible and often makes sense to reclaim input VAT on investments. The threshold is federal: it applies in Eiken as everywhere in Switzerland.
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 Eiken: the CO dictates it, not the commune.
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 Eiken, family allowances follow the canton's rates.
Also worth reading
In neighbouring municipalities
Switch to accounting that keeps itself up to date
MyFiducia.ai automates Sàrl incorporation for businesses in Eiken: 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.