Sole proprietorship for architecture firms in Thürnen: what every SME should know
Between VAT, social contributions and the year-end close, a Swiss SME juggles dozens of deadlines a year. This page focuses on sole proprietorship in Thürnen: what the law requires, what can be automated, and when to delegate.
Choosing the structure: Sàrl, SA or sole proprietorship
Settling in Thürnen 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.
On taxes, corporate profit bears direct federal tax at 8.5% (statutory rate) plus cantonal and communal tax — the total effective burden varies markedly between cantons. A realistic business plan and accounts kept from the start make bank credit noticeably easier.
Swiss VAT: rates, threshold and filings
A VAT return is prepared, not endured: clean VAT accounts, one code per rate and a monthly variance check make the deadline trivial — for registered businesses in Thürnen too.
The right reflex for sole proprietorship: file every supplier invoice with its VAT on receipt. Forgotten input VAT is money definitively lost once the limitation period runs out.
Salaries and social contributions: the rates to know
Hiring the first employee triggers everything at once: affiliation to AHV and LPP funds, accident insurance, family allowances, working-time rules. A complete payroll file from day one avoids catch-ups.
A thirteenth salary, where agreed, is accrued month by month — forget it and December reveals a charge of one-twelfth of the payroll, in Thürnen as everywhere.
The Swiss legal frame for sole proprietorship
A small business does not mean small obligations: from the first salary or the first VAT return, mistakes get expensive — in Thürnen as anywhere.
The good news: the Swiss frame is stable and predictable. Structure sole proprietorship once — chart of accounts, document flow, calendar — and the same organisation pays off for years.
Thürnen: what changes, what does not
Sole proprietorship, Sàrl or SA in Thürnen: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Basel-Country.
Thürnen requires no special bookkeeping: the Code of Obligations applies at postal code 4441 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 Thürnen as anywhere.
Can sole proprietorship 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 sole proprietorship.
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 Thürnen too.
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 Thürnen, family allowances follow the canton's rates.
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Switch to accounting that keeps itself up to date
MyFiducia.ai automates sole proprietorship for businesses in Thürnen: 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.