Handshake during a business meeting, top view

Fiduciary services how to choose in Auw without the stress: how it works

Between VAT, social contributions and the year-end close, a Swiss SME juggles dozens of deadlines a year. This page focuses on fiduciary services in Auw: what the law requires, what can be automated, and when to delegate.

The Swiss legal frame for fiduciary services

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 Auw.

Also worth knowing: accounts may be drawn up in the currency most relevant to the business; if that is not the franc, values must additionally be stated in CHF (art. 958d para. 3 CO). Internationally active companies gain books that match their economic reality.

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.

For fiduciary services, the golden rule is to discover nothing in January: every uncertainty (doubtful receivable, dispute, unsellable stock) must be identified before the closing date, not after.

Digitalising fiduciary services: what actually works

Security is part of digitalisation: named access, tested backups, encryption of sensitive data. A digital accounting file is protected like a safe — because it is one.

For an SME in Auw, the real gain of digitalised fiduciary services shows day to day: no paper pile at month-end, VAT prepared continuously, and an owner reading today's figures rather than last quarter's.

Pen pointing at a bar chart on paper

A Swiss SME's accounting calendar

An accounting calendar only lives if it is shared: owner, in-house bookkeeper and fiduciary must see the same deadlines and the same status — the rule holds for every SME in Auw.

For fiduciary services, two dates lock themselves in every year: the January salary declaration and the general meeting within six months — everything else is planned around them.

Auw: what changes, what does not

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

Federal deadlines do not move in Auw: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 5644 changes nothing about those rules, only the sender's address.

Frequently asked questions

Do you need a fiduciary for fiduciary services, 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 Auw.

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

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

How long must records related to fiduciary services 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 Auw can therefore archive fully digitally.

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 Auw as everywhere in Switzerland.

Also worth reading

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Switch to accounting that keeps itself up to date

MyFiducia.ai automates fiduciary services for businesses in Auw: 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.

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