How to start a company in Switzerland
Every Swiss business begins with the same two questions: which legal form, and what paperwork? This guide compares the options and walks you through the founding steps. And once you exist, SoloLedger — a simple accounting app — keeps track of your company finances from day one.
The legal forms, at a glance
Four structures cover almost every new Swiss business. Most solo founders start as a sole proprietorship and incorporate later if the business grows.
Sole proprietorship
Einzelunternehmen · Raison individuelle · Ditta individuale
You and the business are legally one. It exists the moment you start working — no founding act, no minimum capital, no notary.
Minimum capital
CHF 0
Liability
Personal, unlimited
Best for
Freelancers, consultants and side projects — anyone starting alone.
General partnership
Kollektivgesellschaft · Société en nom collectif · Società in nome collettivo
Two or more people running an unincorporated business together. As lightweight as a sole proprietorship — but every partner is liable for the whole business.
Minimum capital
CHF 0
Liability
Personal, joint and unlimited
Best for
Small teams of co-founders who want to stay lean before incorporating.
GmbH / Sàrl
Limited liability company — GmbH · Sàrl · Sagl
A legal entity of its own: your private assets are protected. Founding takes a notarised deed, a capital deposit and a commercial register entry.
Minimum capital
CHF 20,000, fully paid in
Liability
Limited to company assets
Best for
Founders who want liability protection, partners, or a company they can sell.
AG / SA
Stock corporation — Aktiengesellschaft · Société anonyme · Società anonima
The classic corporation: the strongest credibility, shareholders stay private, and raising capital is easiest — at the highest founding and running costs.
Minimum capital
CHF 100,000 (min. CHF 50,000 paid in)
Liability
Limited to company assets
Best for
Ventures seeking investors, larger contracts or several shareholders.
Side by side
The hard numbers behind the choice. Figures are the standard federal rules — your canton may add small fees.
| Criteria | Sole proprietorship | Partnership | GmbH / Sàrl | AG / SA |
|---|---|---|---|---|
| Minimum capital | None | None | CHF 20,000 | CHF 100,000 |
| Founders needed | 1 person | 2+ people | 1+ (person or company) | 1+ (person or company) |
| Notary required | No | No | Yes | Yes |
| Commercial register | Only from CHF 100k revenue | Mandatory | Mandatory | Mandatory |
| Taxation | Profit taxed as your personal income | Each partner's share as personal income | Company profit, plus your salary and dividends | Company profit, plus your salary and dividends |
| Typical founding cost | CHF 0–150 | CHF 0–500 | CHF 700–2,500 | CHF 1,000–3,500 |
Five steps from idea to company
The details depend on the legal form, but every Swiss founding follows the same sequence.
Choose your legal form
Starting alone with low risk? Begin as a sole proprietorship — you can always incorporate later. Need liability protection, co-founders or investors? Look at the GmbH or AG.
Pick and check your name
Search the central name index on zefix.ch. A sole proprietorship must contain your family name; a GmbH or AG can use any available name with the legal form appended.
Found the company
Sole proprietorship: just start working — there is no founding act. GmbH or AG: deposit the capital at a bank, sign the deed at a notary, and file the commercial register entry. Count two to four weeks.
Register: AHV, VAT, insurance
Register as self-employed with your cantonal AHV compensation fund — or run payroll through your GmbH/AG. VAT registration becomes mandatory at CHF 100,000 annual revenue.
Set up your books from day one
Every legal form must keep records. Below CHF 500,000 revenue, a simple income-and-expense ledger is enough — exactly what SoloLedger gives you, on your own Google Sheets and Drive.
Starting alone?
The sole proprietorship deserves its own deep dive — the thresholds, AHV contributions, tax deductions and pitfalls for Swiss solopreneurs.
Whatever form you choose, the books are covered
SoloLedger is a simple accounting app for Swiss solopreneurs and small companies — invoices with QR-bills, expense tracking, bank matching and canton-aware tax estimates, all stored in your own Google account.
General information, not legal or tax advice. Figures as of 2026.