The establishment of a company is completed in several stages. Overview based on a case study concerning a non-Swiss entrepreneur.
Who creates what?
A national of an EU/EFTA Member State establishes a firm that provides services in the field of health care and management.
Scope of activity
The firm providing the services offers training and consultancy options in the location chosen by the customer: in the home, in the office or within an external training infrastructure.
Large companies, managers, individuals with specific consultancy requirements in the field of health management.
Chosen legal form
The legal form chosen for the firm will be that of a limited liability company (SARL).
An entrepreneur from an EU/EFTA Member State must take the following points into consideration in particular:
The entrepreneur is a national of an EU/EFTA Member State. He/she opts for a limited liability company (SARL) since a legal form is required that demands a limited start-up capital. At least two founding members are required in order to establish a SARL. At least one of the members must reside in Switzerland (Art. 814 CO). Given that this national of an EU/EFTA Member State is not a Swiss resident and wishes to maintain his/her cross-border status, he/she must seek a Swiss partner to establish the firm. Upon establishment of the firm, at least half of the capital must be paid up. The national of an EU/EFTA Member State establishes the firm with his/her Swiss partner, who participates financially in the SARL.
The entrepreneur is both a partner of the SARL and its employee. Since he/she receives a salary, he/she is considered to be an employee for social insurance purposes. The entrepreneur must register him/herself and all employees with the AVS compensation fund, an accident insurance fund and a pension fund. Partners who do not work within the firm and who do not receive a salary do not have to register with the social insurance organization.
Value Added Tax
This entrepreneur from an EU/EFTA Member State expects to generate an annual turnover of CHF 350,000. He/she must therefore register in writing with the Swiss Federal Tax Administration (FTA) within 30 days of the tax liability falling due (Art. 66 LTVA).
The entrepreneur is a national of an EU/EFTA Member State. According to the law of obligations, all nationals are entitled to establish a SARL, but at least one of the managers must reside in Switzerland. According to the immigration law, this is also possible in the case of a foreign partner who holds a C residence permit (EU/EFTA settlement permit).
The firm providing services in the field of health care/management employs two people. Written contracts must be drawn up with each of them in order to determine their rights and obligations. The relevant employer and employee organizations also offer advice on this subject.
If you are a national of an EU/EFTA Member State and wish to establish a service business, simply follow the "Nine Steps to Setting up Your Own Business":
Last modification 15.02.2020