Sole proprietorship
Summary of essentials
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.
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Facts and figures
| 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 |
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