
Sole proprietorship for law firms in Ossingen: 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 Ossingen: what the law requires, what can be automated, and when to delegate.
Choosing the structure: Sàrl, SA or sole proprietorship
A Sàrl requires CHF 20,000 of fully paid-in capital; an SA CHF 100,000 of which at least CHF 50,000 paid in. Both require a notarised deed and entry in the commercial register. A sole proprietorship arises from mere activity — registration only becomes mandatory from CHF 100,000 of annual revenue.
Sole proprietorship starts on day one: founding capital, notary and register fees are the first entries. Opening a separate business bank account immediately — even for a sole proprietorship — saves hours of sorting private from business.
Salaries and social contributions: the rates to know
A Swiss salary reads in three columns: gross, employee social deductions, employer contributions. Confusing them distorts cost prices — and quotes from businesses in Ossingen.
For sole proprietorship, the practical challenge is the calendar: AHV instalments during the year, salary declaration to the compensation office in January, salary certificates for staff, and final LPP/accident settlements. A clean payroll base avoids unpleasant catch-up invoices.
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.
For an owner in Ossingen, a dashboard only has value if the data is fresh: automating data entry means, first of all, buying up-to-date information about your own business.

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 Ossingen as anywhere.
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.
Ossingen: what changes, what does not
Working with a fiduciary from Ossingen no longer depends on geography: the documents of a business in Ossingen are shared online, while the canton Zurich keeps its own deadlines for the tax return.
Federal deadlines do not move in Ossingen: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 8475 changes nothing about those rules, only the sender's address.
Frequently asked questions
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 Ossingen: the CO dictates it, not the commune.
Does MyFiducia.ai work for a business based in Ossingen?
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 Ossingen manages its documents, VAT and exports exactly as anywhere in Switzerland.
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 Ossingen, family allowances follow the canton's rates.
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 Ossingen as anywhere.
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Switch to accounting that keeps itself up to date
MyFiducia.ai automates sole proprietorship for businesses in Ossingen: 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.