Fiduciary services for carpenters in Möhlin explained simply
Swiss accounting law (art. 957 ff. of the Code of Obligations) sets a precise frame, yet day-to-day practice often stays fuzzy. This guide walks through what actually matters for a business based in Möhlin.
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 Möhlin.
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 fiduciary services run entirely on digital tools — no paper binder is required.
A Swiss SME's accounting calendar
The typical annual cycle: monthly or quarterly AHV instalments, VAT returns (quarterly under the effective method, semi-annual under the net tax rate), the final salary declaration in January, closing in the first half-year, then the tax return and the annual VAT reconciliation. Each link depends on the quality of the previous one.
For fiduciary services, year-end is prepared in October: last invoices, investment decisions, provisions to assess — December is too late to act, January is for recording.
Outsource fiduciary services or keep it in-house?
Outsourcing does not exempt you from understanding: an owner who can read the balance sheet and the income statement challenges the fiduciary better — and pays for advice, not re-keying.
For fiduciary services, a quarterly 30-minute check-in with the fiduciary beats an annual marathon: questions get handled while they are small.
Year-end closing: how the mechanics work
Depreciation follows rates accepted by tax practice (property, machinery, IT): staying within those ranges avoids reassessments. Exceeding them is justified — and documented, in Möhlin as anywhere.
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.
Möhlin: what changes, what does not
Sole proprietorship, Sàrl or SA in Möhlin: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Aargau.
Möhlin requires no special bookkeeping: the Code of Obligations applies at postal code 4313 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.
Frequently asked questions
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 Möhlin as anywhere.
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 Möhlin, family allowances follow the canton's rates.
Does MyFiducia.ai work for a business based in Möhlin?
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 Möhlin manages its documents, VAT and exports exactly as anywhere in Switzerland.
What are the legal obligations for fiduciary services 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 Möhlin: federal law applies.
Also worth reading
In neighbouring municipalities
Switch to accounting that keeps itself up to date
MyFiducia.ai automates fiduciary services for businesses in Möhlin: 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.