Sole proprietorship for SA companies in Auw explained simply
Whether you run a Sàrl, an SA or a sole proprietorship in Auw, 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
Contributions in kind (vehicle, equipment, client portfolio) are possible when founding a Sàrl or an SA, but they follow strict valuation and disclosure rules. Cash contribution remains the simple route, in Auw as elsewhere.
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.
The Swiss legal frame for sole proprietorship
For an owner in Auw, the question is never “do we need accounts?” but “at what level of detail?”. The CO sets the floor; the bank, the tax office and the shareholders set the rest.
Also worth knowing: accounts may be drawn up in the currency most relevant to the business; if that is not the franc, values must additionally be stated in CHF (art. 958d para. 3 CO). Internationally active companies gain books that match their economic reality.
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.
Input VAT deduction is the flip side of VAT charged: tax paid on purchases and investments comes back through the return, receipt in hand. Rigorous entry of supplier invoices therefore translates directly into cash.
Digitalising sole proprietorship: what actually works
Digitising does not mean hoarding PDFs: without the document-entry link, a digital file is as opaque as a box of archives — true in Auw as everywhere.
For an SME in Auw, 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.
Auw: what changes, what does not
Auw (postal code 5644, canton Aargau) applies the same federal rules as the rest of the country: what changes in Auw are the cantonal counterparts — tax administration, compensation office, commercial register.
Federal deadlines do not move in Auw: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 5644 changes nothing about those rules, only the sender's address.
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 Auw as anywhere.
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 Auw.
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 Auw, family allowances follow the canton's rates.
Does MyFiducia.ai work for a business based in Auw?
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 Auw manages its documents, VAT and exports exactly as anywhere in Switzerland.
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