Sole proprietorship for architecture firms in Kriens: what every SME should know
Whether you run a Sàrl, an SA or a sole proprietorship in Kriens, sole proprietorship eventually lands on your desk. Here are the practical reference points — legal basis, deadlines and common pitfalls — to decide with a clear head.
Choosing the structure: Sàrl, SA or sole proprietorship
Settling in Kriens 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.
From day one, three administrative tracks open: affiliation to an AHV compensation office, review of VAT liability (CHF 100,000 threshold) and setting up the accounts. Handling sole proprietorship from the first month costs far less than reconstructing a whole year in December.
The Swiss legal frame for sole proprietorship
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 Kriens.
One simple principle drives sole proprietorship: every franc in or out must be explainable by a document, an entry and an account. All of Swiss accounting law fits inside that traceability requirement.
Swiss VAT: rates, threshold and filings
Taxable consideration is not limited to the invoiced price: barter, set-offs and benefits in kind count too. The safe reflex: every economic advantage received is documented and qualified.
For an SME in Kriens, electronic filing of VAT returns has been mandatory since 1 January 2025; the tax administration's online portal is also where extensions are requested and past periods consulted. Combined with accounts that prepare the return automatically, sole proprietorship stops being a quarterly chore.
Digitalising sole proprietorship: what actually works
Accounting digitalisation always follows the same path: capture documents at the source (photo or PDF upload), let automatic recognition extract supplier, amount, date and VAT, approve the proposed entries, then archive each document linked to its entry. Every step removes a re-keying — and therefore an error source.
The selection criterion for a tool is not the length of its feature list but the robustness of the daily flow: reliable bank imports, VAT computed correctly (8.1 / 2.6 / 3.8%), a complete audit trail from document to entry, and a clean export for the auditor or fiduciary. Everything else is secondary.
Kriens: what changes, what does not
Working with a fiduciary from Kriens no longer depends on geography: the documents of a business in Kriens are shared online, while the canton Lucerne keeps its own deadlines for the tax return.
Kriens requires no special bookkeeping: the Code of Obligations applies at postal code 6010 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 Kriens as anywhere.
What is simplified bookkeeping and who can use it?
Sole proprietorships and partnerships under CHF 500,000 of revenue may limit themselves to recording income, expenses and assets (art. 957 para. 2 CO). Once over the threshold — or upon founding a Sàrl or an SA — full accounts with balance sheet, income statement and notes become mandatory. The CHF 500,000 threshold is assessed the same way in Kriens.
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 Kriens too.
How much does sole proprietorship cost in Kriens?
It depends on document volume, the number of salaries and VAT complexity — no serious figure can be quoted without examining the file. Two levers cut the bill everywhere: digitised, well-filed receipts and software that prepares entries instead of having them re-keyed.
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MyFiducia.ai automates sole proprietorship for businesses in Kriens: 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.