Everything that matters about sole proprietorship for medical practices in Thônex
Whether you run a Sàrl, an SA or a sole proprietorship in Thônex, 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
Articles and internal organisation are written to last: circle of shareholders, transfer of shares, signature rights. Templates do the job at first, but every missing clause gets renegotiated later from a weaker position.
Settling in Thônex also means thinking about insurance from incorporation: professional liability, property, business interruption — the accounts keep track of them and the closing allocates them correctly.
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 Thônex.
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
Since 1 January 2024, Swiss VAT rates are 8.1% (standard), 2.6% (reduced — food, books, medicines) and 3.8% (accommodation). Registration becomes mandatory from CHF 100,000 of worldwide annual turnover. For sole proprietorship, step one is therefore checking the threshold and choosing the right reporting method.
For an SME in Thônex, 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.
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 Thônex.
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.
Thônex: what changes, what does not
Sole proprietorship, Sàrl or SA in Thônex: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Geneva.
Federal deadlines do not move in Thônex: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 1226 changes nothing about those rules, only the sender's address.
Frequently asked questions
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.
Effective VAT method or net tax rate: how to choose?
The effective method deducts actual input VAT and files quarterly; the net tax rate method applies a flat industry rate to turnover, semi-annually, with no separate input VAT deduction. The flat rate suits low-cost structures; as investments grow, the effective method usually wins again. The choice rests on the company's own figures, in Thônex as anywhere.
How long must records related to sole proprietorship be kept?
Ten years from the end of the financial year concerned (art. 958f CO). Electronic retention is permitted if the integrity and readability of the records are guaranteed — a serious digital archive validly replaces paper binders. A business in Thônex can therefore archive fully digitally.
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 Thônex.
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Switch to accounting that keeps itself up to date
MyFiducia.ai automates sole proprietorship for businesses in Thônex: AI-read documents, posting suggestions, VAT and exports ready for your fiduciary. Try the platform or browse our other guides.
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