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.

Minimum capitalnone
Formation costsCommercial Registry Office: CHF 200.- to 300.-
Fasoon: CHF 100.-
LiabilityPersonal liability of the proprietor
Place of residence of the holderCan live abroad (different cantonal regulations)
NameFantasy name + surname of the owner
Social securitySelf-employed, i.e. AHV deduction from company profits
BookkeepingDouble-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

About the organization of a sole proprietorship

Tax and finance