Sole proprietorship for agencies in Salmsach: what every SME should know
Sole proprietorship for agencies in Salmsach rests on three pillars: federal law that applies across Switzerland, cantonal deadlines worth knowing, and tools that eliminate re-keying. This guide puts it all in order, fact by fact.
Choosing the structure: Sàrl, SA or sole proprietorship
Settling in Salmsach does not change federal law, but the canton shapes what follows: profit and capital tax rates, family allowances, possible start-up support. Comparing seriously before fixing the seat can pay off — moving a company later costs more.
Incorporating in Salmsach opens the same toolbox: banks, funds, fiduciaries and online tools work everywhere — the choice of seat is strategic, not technical, for sole proprietorship.
Swiss VAT: rates, threshold and filings
The most frequent VAT mistakes are well known: the wrong rate among 8.1%, 2.6% and 3.8%, forgotten self-supplies, and a rushed annual reconciliation. Corrections are due at the latest in the return for the period containing the 180th day after the year-end — the earlier you correct, the less default interest runs.
Input VAT deduction is the flip side of VAT charged: tax paid on purchases and investments comes back through the return, receipt in hand. Rigorous entry of supplier invoices therefore translates directly into cash.
Salaries and social contributions: the rates to know
Every salary paid in Switzerland triggers joint contributions: AHV/IV/APG at 10.6% in total, i.e. 5.3% borne by the employer and 5.3% withheld from the employee; unemployment insurance at 2.2% (1.1% each) up to CHF 148,200 of annual salary. Add occupational pension (LPP credits of 7 to 18% of the coordinated salary depending on age, employer at least 50%), accident insurance (occupational accidents paid by the employer) and family allowances.
An often underestimated point: self-employed status is granted by the compensation office — or not. Whoever invoices essentially one main client risks requalification as an employee, with contribution arrears charged to the principal. Clarifying AHV status before starting avoids that trap.
The Swiss legal frame for sole proprietorship
Three documents summarise the health of a Swiss business: the balance sheet (what it owns), the income statement (what it earns) and the notes (what else you should know). All the work of sole proprietorship converges on those three pages, in Salmsach too.
The annual accounts (art. 958 CO) consist of the balance sheet, the income statement and the notes; they must be drawn up within six months of the year-end so the general meeting can approve them. A delay here cascades into the tax return and the final social insurance settlements.
Salmsach: what changes, what does not
Sole proprietorship, Sàrl or SA in Salmsach: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Thurgau.
For a business in Salmsach, that means VAT returns identical to anywhere in Switzerland, but a tax return and family allowances governed by the canton Thurgau.
Frequently asked questions
Do you need a fiduciary for sole proprietorship, 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 Salmsach.
Does MyFiducia.ai work for a business based in Salmsach?
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 Salmsach manages its documents, VAT and exports exactly as anywhere in Switzerland.
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 Salmsach as anywhere.
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 Salmsach.
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