Checklist: starting a general partnership

To start a general partnership, don’t forget that you must meet certain criteria. Below is a list of the most important ones.

• Budget for start-up costs
• Get tax advice and calculate taxes for establishing your business
• Decide the company name (obtain clarification from the cantonal trade register)
• Draft a partnership agreement
• Register with the trade register
• Register with the Old-Age and Survivors' Insurance (OASI) compensation fund
• If you have employees, register with the Old-Age and Survivors' Insurance (OASI) compensation fund and take out mandatory Occupational Pension insurance (OP) and Accident insurance (UV) policies
• Determine whether your general partnership will be charged VAT. If VAT must be paid, register with the Swiss Federal Tax Administration.