Sole proprietorship
The simplest way to trade in your own name in Switzerland: no capital, quick to set up. Registration with the commercial register, VAT and social insurance in the packages.
Prices in Swiss francs, excluding VAT. VAT of 8.1 % is added only for clients in Switzerland. The commercial register's own fees are charged in addition by the register.
CHF 171 excl. VAT
CHF 184.85 incl. VAT for clients in Switzerland
+ commercial register fees, about CHF 120
CHF 261 excl. VAT
CHF 282.14 incl. VAT for clients in Switzerland
+ commercial register fees, about CHF 120
CHF 891 excl. VAT
CHF 963.17 incl. VAT for clients in Switzerland
+ commercial register fees, about CHF 120
A sole proprietorship (Einzelunternehmen, raison individuelle) belongs to one person, who is personally liable for its debts with all their assets. No capital is required.
Registration in the commercial register becomes mandatory from CHF 100,000 of annual turnover, and VAT registration from CHF 100,000 of turnover; registering earlier is possible and often useful with banks and clients.
Yes. A sole proprietorship can be converted into a GmbH or an AG by contributing its net assets; see conversions.
Yes, in practice: a sole proprietorship is the business of a self-employed person who works from Switzerland.