Sole proprietorship for carpenters in Seelisberg: rules, deadlines, best practice
Delegate, digitalise or do it all yourself? Around sole proprietorship in Seelisberg, every SME draws its own line. The reference points below — federal law, cantonal practice and lessons from the field — help you place the cursor well.
Choosing the structure: Sàrl, SA or sole proprietorship
Settling in Seelisberg 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
A small business does not mean small obligations: from the first salary or the first VAT return, mistakes get expensive — in Seelisberg as anywhere.
The annual accounts (art. 958 CO) consist of the balance sheet, the income statement and the notes; they must be drawn up within six months of the year-end so the general meeting can approve them. A delay here cascades into the tax return and the final social insurance settlements.
Salaries and social contributions: the rates to know
Family allowances are financed by the employer through a cantonal compensation fund — rates and amounts vary from canton to canton, including in Seelisberg. They come on top of the federal social insurances and appear on every payslip.
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.
Digitalising sole proprietorship: what actually works
Security is part of digitalisation: named access, tested backups, encryption of sensitive data. A digital accounting file is protected like a safe — because it is one.
For an SME in Seelisberg, the real gain of digitalised sole proprietorship shows day to day: no paper pile at month-end, VAT prepared continuously, and an owner reading today's figures rather than last quarter's.
Seelisberg: what changes, what does not
Sole proprietorship, Sàrl or SA in Seelisberg: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Uri.
Seelisberg requires no special bookkeeping: the Code of Obligations applies at postal code 6377 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.
Frequently asked questions
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 Seelisberg.
What are the current Swiss VAT rates?
Since 1 January 2024: 8.1% (standard), 2.6% (reduced — for example food and medicines) and 3.8% (accommodation). Returns must be filed and paid within 60 days after the period ends (quarterly under the effective method, semi-annually under the net tax rate method). These federal rates apply unchanged in Seelisberg.
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 Seelisberg as anywhere.
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 Seelisberg: the CO dictates it, not the commune.
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Switch to accounting that keeps itself up to date
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