Checklist for starting a sole proprietorship, limited liability company (SARL) or corporation (SA)

When starting a sole proprietorship, limited liability company (SARL) or corporation (SA), take the following points into account.

Our online portal EasyGov helps you register your business with the trade register, and register it for VAT, Old-Age and Survivors' Insurance (OASI), Disability Insurance (DI), Loss of Earnings Insurance (APG) and Accident Insurance (UV).  

Sole proprietorship

  • Budget for start-up costs
  • Get tax advice and calculate taxes for starting your business
  • Decide on the company name (possibly to be clarified with the cantonal trade register)
  • Register with the trade register (if necessary)
  • 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 sign contracts for mandatory Occupational Pension insurance (OP) and Accident insurance (UV).
  • Clarify liability for VAT. If VAT does have to be paid, register with the Federal Tax Administration

Limited liability company (SARL)

  • Budget for start-up costs
  • Decide on the company name
  • Set the company capital, core contribution, paying up of capital (in cash or in kind)
  • Appoint management and partners
  • Choose the bank for the frozen account for the core contribution; open an account
  • Decide on the company name (trade register)
  • Draw up the incorporation documents, articles of association, etc.
  • Submit the incorporation documents to the notary and the trade register, and possibly the articles of association
  • If there is an audit body, request a declaration recording acceptance
  • Organize the founding general meeting
  • Register with the trade register
  • Release the core contribution at the bank (submit an excerpt from the trade register)
  • If you have employees (you, as founder, are also considered an employee): register with the office for the compensation fund and sign the mandatory contracts for OP and UV.
  • Clarify liability for VAT. If VAT does have to be paid, register with the Federal Tax Administration

Corporation (SA)

  • Budget for start-up costs
  • Decide on the company name and clarify with the trade register
  • Fix share capital, division of shares and paying up of capital
  • Set up the administrative bodies: board of directors, auditors, authorized signatories
  • Choose the bank for the frozen account for the core contribution; open an account
  • Draw up the incorporation documents, articles of association, etc.
  • Submit the incorporation documents to the notary and the trade register, and possibly the articles of association
  • Request a declaration establishing acceptance from the auditor
  • Organize the founding general meeting
  • Register with the trade register
  • Release payment of shares at the bank (submit an excerpt from the trade register)
  • Draw up a share certificate; open a share register
  • If you have employees (you, as founder, are also considered an employee): register with the office for the compensation fund and sign the mandatory contracts for OP and UV. 
  • Clarify liability for VAT. If VAT does have to be paid, register with the Federal Tax Administration

Sign up to our newsletter to stay informed (on the top right).


Information

Last modification 10.07.2018

Top of page

https://www.kmu.admin.ch/content/kmu/en/home/concrete-know-how/setting-up-sme/starting-business/first-step/key-decisions/checklist.html