Sole proprietorship pricing in Lantsch/Lenz without the stress: how it works
Sole proprietorship pricing in Lantsch/Lenz rests on three pillars: federal law that applies across Switzerland, cantonal deadlines worth knowing, and tools that eliminate re-keying. This guide puts it all in order, fact by fact.
Choosing the structure: Sàrl, SA or sole proprietorship
Settling in Lantsch/Lenz 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.
On taxes, corporate profit bears direct federal tax at 8.5% (statutory rate) plus cantonal and communal tax — the total effective burden varies markedly between cantons. A realistic business plan and accounts kept from the start make bank credit noticeably easier.
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 Lantsch/Lenz as anywhere.
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
Registration happens with the Federal Tax Administration and yields a VAT number based on the business identifier (format CHE-xxx.xxx.xxx VAT). From then on, every invoice must state that number, the rate applied and the tax amount — three details sole proprietorship should lock down from day one to avoid retroactive fixes.
Also useful for sole proprietorship: some supplies are excluded from VAT (health, education, property rental) — with no corresponding input VAT right. Qualifying revenues correctly from the start avoids surprises.
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.
A thirteenth salary, where agreed, is accrued month by month — forget it and December reveals a charge of one-twelfth of the payroll, in Lantsch/Lenz as everywhere.
Lantsch/Lenz: what changes, what does not
Sole proprietorship, Sàrl or SA in Lantsch/Lenz: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Grisons.
Lantsch/Lenz requires no special bookkeeping: the Code of Obligations applies at postal code 7083 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.
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.
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 Lantsch/Lenz as anywhere.
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 Lantsch/Lenz as anywhere.
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 Lantsch/Lenz, family allowances follow the canton's rates.
Also worth reading
In neighbouring municipalities
Switch to accounting that keeps itself up to date
MyFiducia.ai automates sole proprietorship for businesses in Lantsch/Lenz: 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.