Meeting in a bright conference room

Fiduciary services for SA companies in Nunningen without the stress: how it works

Delegate, digitalise or do it all yourself? Around fiduciary services in Nunningen, 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 fiduciary services

For an owner in Nunningen, the question is never “do we need accounts?” but “at what level of detail?”. The CO sets the floor; the bank, the tax office and the shareholders set the rest.

For fiduciary services, 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.

Year-end closing: how the mechanics work

The CO's accounting principles frame the closing: regularity, prudence and consistency of presentation (art. 958c CO), on the going-concern assumption (art. 958a CO). In practice, that means valuation methods kept constant from one year to the next — and documented whenever they change.

For fiduciary services, a closing checklist reused every year transforms the exercise: same steps, same checks, same documents — only the year changes.

Digitalising fiduciary services: what actually works

Digitising does not mean hoarding PDFs: without the document-entry link, a digital file is as opaque as a box of archives — true in Nunningen as everywhere.

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

Meeting in a bright conference room

A Swiss SME's accounting calendar

Extensions exist and can be requested: cantonal deadlines for the tax return, deferral of the VAT filing on a reasoned request. But an extension does not stop interest: on VAT, default interest runs from the ordinary due date even when more time has been granted.

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.

Nunningen: what changes, what does not

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

Federal deadlines do not move in Nunningen: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 4208 changes nothing about those rules, only the sender's address.

Frequently asked questions

Can fiduciary services be automated with AI?

Largely, yes: automatic document reading, posting suggestions, bank reconciliation via QR references and VAT exports. Human approval remains essential — AI prepares, the professional checks. That is exactly how MyFiducia.ai approaches fiduciary services.

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 Nunningen: the CO dictates it, not the commune.

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 Nunningen.

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 Nunningen can therefore archive fully digitally.

Also worth reading

In neighbouring municipalities

Switch to accounting that keeps itself up to date

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

    Fiduciary services for SA companies in Nunningen