Bookkeeping for dental practices in Russin explained simply
Whether you run a Sàrl, an SA or a sole proprietorship in Russin, bookkeeping eventually lands on your desk. Here are the practical reference points — legal basis, deadlines and common pitfalls — to decide with a clear head.
The Swiss legal frame for bookkeeping
Swiss accounting law has been unified in the Code of Obligations since 2013: the same bookkeeping rules (art. 957a CO) and retention rules (art. 958f CO — 10 years for books, vouchers and reports) apply regardless of legal form. Bookkeeping sits squarely within this frame, including for companies based in Russin.
For bookkeeping, the classic early mistake remains mixing private and business: a dedicated bank account and documented private withdrawals eliminate half the discussions with the tax office.
Digitalising bookkeeping: what actually works
Access for the fiduciary, the auditor and employees is set by roles: view, enter, approve, close. Well-set rights protect the data and speed up collaboration.
The winning pair for bookkeeping: a single inbox (e-mail, scan, photo) and one simple rule — no document sits more than a few days without a proposed entry.
Outsource bookkeeping or keep it in-house?
A fiduciary's cost depends first on the quality of the data received: digitised, filed, reconciled documents are processed fast; a box of loose receipts is billed by the hour. Improving the internal preparation of bookkeeping lowers fees more surely than any negotiation.
For bookkeeping, the internal-external duo works when both sides see the same file: same entries, same documents, same deadlines. Misunderstandings are born from parallel copies.
A well-structured SME chart of accounts
Shareholder current accounts demand strict hygiene: every private withdrawal documented, interest at the rates accepted by the tax administration, and a clean-up at closing.
For a business in Russin, comparability over time beats sophistication: a chart stable for five years beats a “perfect” one rebuilt every year. Banks and the tax administration read year-on-year movements first.
Russin: what changes, what does not
Sole proprietorship, Sàrl or SA in Russin: the AHV contact remains the competent compensation office, and taxes follow the scales of the canton Geneva.
For a business in Russin, that means VAT returns identical to anywhere in Switzerland, but a tax return and family allowances governed by the canton Geneva.
Frequently asked questions
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 Russin, family allowances follow the canton's rates.
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 Russin too.
Does MyFiducia.ai work for a business based in Russin?
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 Russin manages its documents, VAT and exports exactly as anywhere in Switzerland.
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 Russin.
Also worth reading
In neighbouring municipalities
Switch to accounting that keeps itself up to date
MyFiducia.ai automates bookkeeping for businesses in Russin: 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.