The legal form of a sole proprietorship is often chosen as a starting point for self-employment. It is founded quickly and cost-effectively, and no capital is required. The sole proprietorship is suitable for entrepreneurs who are not yet sure whether the business model works and simply want to try it out, or people who have no liability risks.
The owner of the sole proprietorship does not necessarily have to live in Switzerland. The owner is personally liable for any debts of the company with his assets.
Only one person can be involved in a sole proprietorship at a time.
Minimum capital | none |
Formation costs | Commercial Registry Office: CHF 200.- to 300.- Fasoon: CHF 100.- |
Liability | Personal liability of the proprietor |
Place of residence of the holder | Can live abroad (different cantonal regulations) |
Name | Fantasy name + surname of the owner |
Social security | Self-employed, i.e. AHV deduction from company profits |
Bookkeeping | Double-entry accounting from CHF 500,000.- turnover per year |
Further information on the sole proprietorship
Would you like to know more about the sole proprietorship? In our blog you will find articles in which we discuss the various aspects of the sole proprietorship.
Basics of the sole proprietorship
- What is a sole proprietorship?
- An introduction to the most popular legal form in Switzerland
- What you need to know about the sole proprietorship
About the organization of a sole proprietorship
- You want to involve someone in your sole proprietorship
The establishment of a sole proprietorship
- Does it make sense to have the sole proprietorship entered in the commercial register?
- The 7 most common mistakes when founding a sole proprietorship
- In 5 steps to founding a sole proprietorship
- The company name
Tax and finance
- The advance withdrawal of occupational benefits for the establishment of a company
- How does taxation work for the sole proprietorship?
- Voluntary provision and insurance as owner of a sole proprietorship