Start your own company in Switzerland — today
A sole proprietorship is the simplest legal form in Switzerland. No capital, no notary, no articles of association. Your company exists the moment you start working.
Sole proprietorship, Sàrl or SA?
Switzerland offers three main legal forms. Here is how they compare — and why most solo founders start with the simplest one.
| Criterion | Sole proprietorship Best for starting solo | Sàrl / GmbH | SA / AG |
|---|---|---|---|
| Minimum capital | CHF 0 | CHF 20,000, fully paid in | CHF 100,000, at least CHF 50,000 paid in |
| Formation | None — just start working | Notarized deed and articles of association (approx. CHF 700–2,000) | Notarized deed and articles of association (approx. CHF 1,000–3,000) |
| Commercial register | Only above CHF 100k annual revenue | Mandatory | Mandatory |
| Liability | Unlimited — includes personal assets | Limited to company assets | Limited to company assets |
| Taxation | Profit taxed once as personal income | Corporate tax on profit, plus tax on dividends | Corporate tax on profit, plus tax on dividends |
| Accounting | Simple income and expense statement below CHF 500k revenue | Full double-entry bookkeeping with annual financial statements | Full double-entry bookkeeping, audit above certain thresholds |
| Social insurance | Self-employed AHV (5.37–10%), no unemployment insurance | You are an employee of your company — full contributions incl. unemployment insurance | You are an employee of your company — full contributions incl. unemployment insurance |
Starting alone? The sole proprietorship costs nothing to create, and you can convert it into a Sàrl or SA later, once your business grows or partners join. SoloLedger is built for this journey from day one.
Three steps to your own company
No waiting, no paperwork mountain. You can be up and running this week.
Start working
Your sole proprietorship legally exists the moment you begin commercial activity. No founding act, no minimum capital.
Register with AHV
Notify your cantonal compensation fund (Ausgleichskasse). This is the only mandatory step from day one, regardless of revenue.
Track finances with SoloLedger
Issue invoices, log expenses, and get canton-aware tax projections — all on the Google Sheets you already know.
Know the numbers that matter
Swiss law keeps it simple: clear thresholds tell you exactly when new obligations kick in.
CHF 0
Minimum capital
No capital requirement, no notary, no blocked bank account. Just start.
CHF 2,500
AHV threshold
Side-activity income above this amount triggers mandatory social insurance contributions (AHV/IV/EO).
CHF 100k
Register + VAT
Mandatory commercial register entry and VAT registration (8.1%) once annual revenue exceeds this.
CHF 500k
Double-entry bookkeeping
Below this, a simple income-and-expense statement is enough. SoloLedger handles both.
Tax advantages that add up
A sole proprietorship comes with real financial benefits — and SoloLedger tracks every one of them for you.
No double taxation
Profits are taxed once as personal income. Unlike a GmbH or AG, there is no corporate tax plus dividend tax.
Social contributions are deductible
AHV/IV/EO contributions (5.37%–10% of net income) are fully deductible from your taxable income.
Pillar 3a: up to CHF 36,288/year
Without a BVG pension fund, you can deduct up to five times the employee limit. At a 30% marginal rate, that saves over CHF 10,000 in taxes.
Deduct all professional expenses
Office rent, software, equipment, travel, training — all directly reduce your taxable profit.
SoloLedger handles the rest
Focus on your craft. We handle the bookkeeping that Swiss law requires.
Invoicing with QR-bill
Issue numbered invoices with Swiss QR payment slips. Track status from draft to paid.
Expense tracking on Drive
Log purchases, attach receipts to Google Drive, and mark what is deductible.
Canton-aware tax projections
Real-time estimates of AHV contributions and income tax based on your canton and year-to-date figures.
Year-end optimization
Actionable checklist of deductions and contributions to minimize your tax bill before December 31.
Export for your trustee
Download a comprehensive XLSX with revenue, expenses, VAT reconciliation, and P&L — ready for tax filing.
Your books live in Google Sheets. Get started today.
From CHF 10/month for early subscribers. SoloLedger grows with your business right inside the Google tools you already trust.