Business year 2015 – final tasks for start-ups
The business year 2015 is coming to an end. There are a number of final tasks to complete in the first half year of 2016, linked to the year-end.
Although it is not a legal requirement, most companies align their commercial year with the calendar year. At the end of the business year, start-ups have to do various final taks in order to meet all the legal obligations. In order to prepare the year end formalities for the business year 2015, the experts at FINDEA.CH suggest the following road map:
- In January 2016: Produce all social insurance declarations and salary statements 2015 (Deadline for submission 30/1/2016).
For the declaration of social insurance, you should send the orignal forms you received to your trustee by post in December or January. If you have produced the salary statement yourself, you should also send copies of all 2015 salary statements to the trustee. To help you do this, if required you can fill in the salary sheet per employee and forward this with the other documents.
- In February – May 2016: Work through the annual accounts for 2015 and produce the tax declaration for 2015 (deadline for submission 30/9/2016 in the Canton of Zürich).
For the production of the tax declaration 2015, you should send the original form you received by post to your trustee.
- Hold an AGM or Shareholder Meeting six months after completion of the business year. The AG and the GmbH are legally obliged to hold an AGM, where the annual accounts are approved and a decision is made about use of any profits.
- In June – August 2016: Produce your personal tax declaration 2015 (by the end of March 2016, you can apply to the Tax Office for an extension of the deadline to the 30/11/2016 max.).
