Einzelunternehmen EinzelfirmaSwitzerland
What it takes to form, own and run a sole trader in Switzerland, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Die Inhaberin oder der Inhaber haftet unbeschränkt mit seinem persönlichen Privatvermögen.
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muss ihr Einzelunternehmen am Ort der Niederlassung ins Handelsregister eintragen lassen.
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1.1 Einzelunternehmen Beschreibung Fr. Neueintragung 80.–
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Steuerbar sind alle Einkünfte aus einem Handels-, Industrie-, Gewerbe-, Land- und Forstwirtschaftsbetrieb
Form it
Who registers it
- Registry
- Formed without visiting
- Yes
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Does not apply
- Paying up the capital
- No paid-up rule: no capital has to be put in to start a sole proprietorship, and there is no minimum capital (federal SME portal).
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Zur Gründung eines Einzelunternehmens ist kein Kapitaleinsatz erforderlich, d.h. es braucht kein Mindestkapital.
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 1 · at most 1 · one person may form it alone
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muss ihr Einzelunternehmen am Ort der Niederlassung ins Handelsregister eintragen lassen.
- A local company secretary
- Does not apply
- A local registered agent
- Not required
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Es kann die eigene Adresse der Rechtseinheit oder die eines anderen (c/o-Adresse) sein.
Each year, at the registry
- Annual registry fee
- Not in our records
- Accounts on the public record
- No
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Die übrigen Unternehmen müssen den Gläubigern, die ein schutzwürdiges Interesse nachweisen, Einsicht in den Geschäftsbericht und in die Revisionsberichte gewähren.
- Audit for a small company
- Does not apply
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- The owner reports the business income in the owner's own income-tax return
- Not in our records
Not stated on fedlex.admin.ch/eli/cc/1991/1184_1184_1184/de when checked
What is public
- Directors
- Public
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die Inhaberin oder der Inhaber des Einzelunternehmens;
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners
Income from a trade or business is the owner's taxable income from self-employment (Art. 18(1) DBG), taxed on the owner's personal income-tax scale (Art. 36 DBG, top marginal step 11.50 francs per 100 francs of income for a single person); cantonal and municipal income tax are additional and not stated here.
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Steuerbar sind alle Einkünfte aus einem Handels-, Industrie-, Gewerbe-, Land- und Forstwirtschaftsbetrieb
- CFC rules in Switzerland
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Deletion from the commercial registry (the registry fee for deletion is CHF 30).
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Änderung des Zwecks 50.– Löschung 30.– 1.2 Kollektiv- und Kommanditgesellschaft
- Statutory fee
- CHF 30 (about €32)
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Änderung des Zwecks 50.– Löschung 30.– 1.2 Kollektiv- und Kommanditgesellschaft
Every business in Switzerland
VAT
- Standard rate
- 8.1%
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Normal rate: 8,1 % The normal rate is 8,1 %. Reduced rate: 2,6 %
- Other rates
- 2.6% Certain goods and services, including foodstuffs (except alcoholic beverages), cattle, poultry and fish, seeds and plants, grains, animal feed and fertiliser, medications, newspapers, magazines and books, radio and television services, and menstrual hygiene products
- 3.8% Accommodation services (overnight stays with breakfast) in the hotel and accommodation business
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Normal rate: 8,1 % The normal rate is 8,1 %. Reduced rate: 2,6 %
- Registration threshold
- CHF 100,000 · about €108,038
worldwide turnover from taxable or zero-rated supplies; per year
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As of 1 January 2018, all companies that are domiciled in Switzerland or that provide supply of goods or supply of services in Switzerland will become liable to VAT, if they generate a worldwide turnover of at least CHF 100 000 p. a. resulting from taxable or zero-rated supplies.
- Voluntary registration
- Yes
A business with annual turnover under CHF 100,000 is exempt but may waive the exemption and enter the register of taxable persons voluntarily.
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Whoever generates an annual turnover of less than CHF 100 000 from taxable or zero-rated supplies is exempted from tax unless he or she waives exemption from tax liability and enters voluntary in the register of taxable persons.
- A foreign company
- The same threshold applies; needs a local tax representative
A company domiciled abroad is liable to VAT if it supplies goods or services in Switzerland and has worldwide turnover of at least CHF 100,000 a year from taxable or zero-rated supplies; companies supplying only exempt or reverse-charge services are exempt. A foreign taxable person must appoint a tax representative in Switzerland and register within 30 days of the commencement of tax liability.
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As of 1 January 2018, all companies that are domiciled in Switzerland or that provide supply of goods or supply of services in Switzerland will become liable to VAT, if they generate a worldwide turnover of at least CHF 100 000 p. a. resulting from taxable or zero-rated supplies.
- Returns filed
- Depends on the business
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Für Korrekturen einzelner Monats-, Quartals- oder Semesterabrechnungen während der Steuerperiode ist die Korrekturabrechnung zu verwenden.
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
4 services name Switzerland on their own list: Paysera, Airwallex, Stripe, N26. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Einzelunternehmen (Einzelfirma)
- ISO 20275 code
- AZA0Secondary GLEIF, Entity Legal Forms code list