Smiling advisor with a headset at their workstation

AHV settlement for physiotherapy practices in Wängi: rules, deadlines, best practice

Delegate, digitalise or do it all yourself? Around AHV settlement in Wängi, 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 AHV settlement

AHV audits and VAT audits follow the same logic: start from the documents, trace to the entries, check consistency. A business in Wängi with a clean audit trail sails through these exercises.

The law also settles the form: accounts may be kept in a national language or in English, on paper or electronically (art. 957a para. 5 CO). That pragmatism lets AHV settlement run entirely on digital tools — no paper binder is required.

Digitalising AHV settlement: what actually works

Automation is judged on the exceptions: what happens when the document is unreadable, the supplier unknown, the amount divergent? A good tool isolates those cases and lets a human decide fast — precious for teams in Wängi.

Electronic archiving is fully recognised: Swiss bookkeeping regulation admits electronic retention of records provided integrity and readability are guaranteed for the 10 years of art. 958f CO. A paper binder is no longer an obligation — provided the archiving system is serious.

Outsource AHV settlement or keep it in-house?

A good test before choosing: ask the fiduciary HOW it wants to receive the documents. A precise answer (formats, frequency, platform) says more than any brochure — including in Wängi.

A clear mandate agreement states who does what by when: document handover, posting deadlines, filing calendar, and responsibility for delays. A shared platform (same data, same document archive) between the company and its fiduciary eliminates binder ping-pong and duplicate entry.

Meeting in a bright conference room

Salaries and social contributions: the rates to know

Expense claims are payroll in the broad sense: actual reimbursements against receipts, or flat rates approved by the cantonal tax office in an expense policy. Without a clear rule, every reimbursement becomes a debate.

A thirteenth salary, where agreed, is accrued month by month — forget it and December reveals a charge of one-twelfth of the payroll, in Wängi as everywhere.

Wängi: what changes, what does not

Sole proprietorship, Sàrl or SA in Wängi: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Thurgau.

Federal deadlines do not move in Wängi: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 9545 changes nothing about those rules, only the sender's address.

Frequently asked questions

Effective VAT method or net tax rate: how to choose?

The effective method deducts actual input VAT and files quarterly; the net tax rate method applies a flat industry rate to turnover, semi-annually, with no separate input VAT deduction. The flat rate suits low-cost structures; as investments grow, the effective method usually wins again. The choice rests on the company's own figures, in Wängi as anywhere.

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 Wängi as anywhere.

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 Wängi: the CO dictates it, not the commune.

What are the legal obligations for AHV settlement 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 Wängi: federal law applies.

Also worth reading

In neighbouring municipalities

Switch to accounting that keeps itself up to date

MyFiducia.ai automates AHV settlement for businesses in Wängi: 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.

    AHV settlement for physiotherapy practices in Wängi