SME tax return for architecture firms in Trimmis without the stress: how it works
Delegate, digitalise or do it all yourself? Around SME tax return in Trimmis, 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.
The Swiss legal frame for SME tax return
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 Trimmis.
Art. 957a CO requires complete, truthful and systematic recording of transactions, each entry backed by a supporting document. For SME tax return, that means in practice: no movement without a receipt, and an audit trail that can be reconstructed at any time — including during a VAT or AHV inspection.
Year-end closing: how the mechanics work
Companies exceeding two of three thresholds for two consecutive years — CHF 20 million balance sheet total, CHF 40 million revenue, 250 full-time positions — move to an ordinary audit. Below that, the limited audit applies, and companies with no more than ten full-time positions on annual average can opt out with the consent of all shareholders.
The notes complete the figures: valuation principles, liabilities towards pension institutions, contingent liabilities, or the number of full-time positions. Careful notes reduce questions from the auditor and the banks.
Outsource SME tax return or keep it in-house?
Splitting roles clearly avoids duplication: the company captures documents and approves payments; the fiduciary checks postings, closes the year and defends the file before the authorities. Each side does what it does best — and nobody keys the same invoice twice.
Changing fiduciary is not a drama: the accounting data belongs to the company, and a clean export (entries, chart of accounts, linked documents) allows a transition at year-end. A provider who locks in a client's data says a lot about how it works.
A Swiss SME's accounting calendar
Three families of deadlines shape the year: federal (VAT within 60 days, salary declaration in January), cantonal (tax return, extensions depending on the canton, including in Trimmis) and internal (closing, general meeting within six months). Mixing them up is the leading cause of delays.
Handing deadline monitoring to a tool is no luxury: automatic reminders, a status per obligation, and an “all green” view that clears the mind. What matters is not who ticks the box — but that the box exists and everyone can see it.
Trimmis: what changes, what does not
Sole proprietorship, Sàrl or SA in Trimmis: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Grisons.
Federal deadlines do not move in Trimmis: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 7202 changes nothing about those rules, only the sender's address.
Frequently asked questions
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 Trimmis.
What are the legal obligations for SME tax return 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 Trimmis: federal law applies.
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 Trimmis.
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 Trimmis as anywhere.
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