Sole proprietorship for real estate in Riviera without the stress: how it works
Sole proprietorship for real estate in Riviera raises the same questions for most Swiss SME owners: which obligations apply, which deadlines are running, which documents to prepare. This page covers the federal rules in force — without unnecessary jargon.
Choosing the structure: Sàrl, SA or sole proprietorship
Chronologically, incorporation follows a precise thread: choose the form and the company name, pay the capital into an escrow account (Sàrl/SA), notarised deed, entry in the commercial register, then AHV affiliation and the VAT check. The Confederation's online desk (EasyGov) walks founders through these steps.
Settling in Riviera also means thinking about insurance from incorporation: professional liability, property, business interruption — the accounts keep track of them and the closing allocates them correctly.
Salaries and social contributions: the rates to know
The salary certificate is an official tax document: it feeds the employee's tax return and serves as the reference in AHV and tax audits. Issued once a year, it must match payroll accounting and the declaration to the compensation office to the centime.
For sole proprietorship, the gap between agreed gross and paid net surprises every new employer: simulate it BEFORE hiring to avoid misunderstandings with the future employee.
The Swiss legal frame for sole proprietorship
AHV audits and VAT audits follow the same logic: start from the documents, trace to the entries, check consistency. A business in Riviera with a clean audit trail sails through these exercises.
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.
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.
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.
Riviera: what changes, what does not
Working with a fiduciary from Riviera no longer depends on geography: the documents of a business in Riviera are shared online, while the canton Ticino keeps its own deadlines for the tax return.
Federal deadlines do not move in Riviera: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 6526 changes nothing about those rules, only the sender's address.
Frequently asked questions
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 Riviera too.
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 Riviera: the CO dictates it, not the commune.
How much does sole proprietorship cost in Riviera?
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.
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 Riviera as anywhere.
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