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LPP pension reporting for garages in Krattigen without the stress: how it works

LPP pension reporting for garages in Krattigen raises the same questions for most Swiss SME owners: which obligations apply, which deadlines are running, which documents to prepare. This page covers the federal rules in force — without unnecessary jargon.

The Swiss legal frame for LPP pension reporting

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 Krattigen.

For LPP pension reporting, the classic early mistake remains mixing private and business: a dedicated bank account and documented private withdrawals eliminate half the discussions with the tax office.

Digitalising LPP pension reporting: what actually works

A serious accounting document archive links every record to its entry, timestamps versions and logs access — exactly what Swiss bookkeeping regulation expects from probative electronic retention. Chronological filing by financial year becomes an automatic by-product.

For LPP pension reporting, migrating history must not block the start: begin on day one of the current financial year and import the history later if needed.

Outsource LPP pension reporting 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.

A business in Krattigen can combine the models: internal day-to-day entry, monthly external supervision, closing and taxes with the specialist — LPP pension reporting splits very well.

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Salaries and social contributions: the rates to know

Absences are managed upstream: illness, accident, military service or maternity trigger allowances (APG, insurance) that replace part of the salary. Clean absence records are the basis of correct settlements, in Krattigen as elsewhere.

For LPP pension reporting, the monthly payslip is only the visible part: instalments to the funds, annual settlements and certificates form the real cycle, January to January.

Krattigen: what changes, what does not

Working with a fiduciary from Krattigen no longer depends on geography: the documents of a business in Krattigen are shared online, while the canton Bern keeps its own deadlines for the tax return.

Federal deadlines do not move in Krattigen: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 3704 changes nothing about those rules, only the sender's address.

Frequently asked questions

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 Krattigen as everywhere 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 Krattigen too.

Does MyFiducia.ai work for a business based in Krattigen?

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 Krattigen manages its documents, VAT and exports exactly as anywhere in Switzerland.

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 Krattigen.

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Switch to accounting that keeps itself up to date

MyFiducia.ai automates LPP pension reporting for businesses in Krattigen: 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.

    LPP pension reporting for garages in Krattigen — Swiss guide